New York lodging tax on Airbnb
Verdict for New York
- Airbnb collects
- State and local sales tax, the NYC unit fee, and county occupancy taxes in many counties
- You may still owe
- County taxes Airbnb does not list; NYC Hotel Room Occupancy Tax if not collected; bookings made off Airbnb
Researched from Airbnb's New York tax page and the New York State Department of Taxation and Finance. Airbnb's stay cutoffs (179 nights in NYC, 89 elsewhere) match the state's permanent-resident rules. Whether Airbnb collects NYC's 5.875% Hotel Room Occupancy Tax was not confirmed. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State and local sales tax on short-term rentals
Reported- Rate
- 7-8.875%
- Applies to
- Stays of 179 nights or fewer in New York City and 89 nights or fewer elsewhere (per Airbnb); the state taxes rentals over $2.00 per unit per day
- Airbnb collects
- Yes
- Where to register
- New York State Department of Taxation and Finance
- Source
New York City unit fee
Reported- Rate
- $1.50 per unit per day
- Applies to
- Short-term rental units in New York City (Airbnb lists it for stays of 89 nights or fewer)
- Airbnb collects
- Yes
- Where to register
- —
- Source
County hotel and occupancy taxes
Reported- Rate
- Varies by county
- Applies to
- Counties that impose their own occupancy tax; rates and stay limits vary
- Airbnb collects
- Partly
- Where to register
- —
- Source
New York City Hotel Room Occupancy Tax
Reported- Rate
- 5.875%
- Applies to
- Hotel, bed-and-breakfast, apartment or room occupancy in New York City
- Airbnb collects
- Unknown
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State and local sales tax on short-term rentalsReported | 7-8.875% | Stays of 179 nights or fewer in New York City and 89 nights or fewer elsewhere (per Airbnb); the state taxes rentals over $2.00 per unit per day | Yes | New York State Department of Taxation and Finance | |
| New York City unit feeReported | $1.50 per unit per day | Short-term rental units in New York City (Airbnb lists it for stays of 89 nights or fewer) | Yes | — | |
| County hotel and occupancy taxesReported | Varies by county | Counties that impose their own occupancy tax; rates and stay limits vary | Partly | — | |
| New York City Hotel Room Occupancy TaxReported | 5.875% | Hotel, bed-and-breakfast, apartment or room occupancy in New York City | Unknown | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect New York lodging tax?
- Airbnb's New York page says it collects state and local sales tax (7-8.875%), the $1.50 per night New York City unit fee, and occupancy taxes in many counties. Its page does not clearly say whether it collects the New York City Hotel Room Occupancy Tax, so check that one.
- When did New York start taxing short-term rentals?
- The New York State Department of Taxation and Finance says state and local sales tax applies to short-term rental unit occupancy from March 1, 2025, when the rent is more than $2.00 per unit per day. Booking services must register and collect the tax for the operators they serve.
- Is there a statewide short-term rental registration?
- This page does not list one. New York City has its own short-term rental registration law (Local Law 18), run by the NYC Mayor's Office of Special Enforcement: https://www.nyc.gov/site/specialenforcement/registration-law/registration.page. Other cities and counties may have their own rules.
Sources
- Occupancy tax collection and remittance by Airbnb in New York (Tier 1, Airbnb Help Center)
- Sales tax on short-term rental unit occupancy (Tier 1, New York State Department of Taxation and Finance)
- Hotel and short-term rental unit occupancy (tax bulletin) (Tier 1, New York State Department of Taxation and Finance)
- Hotel Room Occupancy Tax (Tier 1, NYC311 (City of New York))
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General information, not tax advice. Confirm with your state or a tax professional.