Skip to content

Lodging & occupancy tax

Lodging tax for a short-term rental in New York, New York

What a guest pays on a stay in New York, broken into the state rate, the local occupancy tax and the combined total, with the source cited on each field.

Last checked 18 Jul 2026 STR rules in New York

The breakdown

Every rate, with its source

Anything not confirmed on an official source shows as Verify with jurisdiction rather than a guess.

State lodging tax rate
Verify with jurisdictionUnverified

New York State sales tax applies to STR occupancy; the exact rate was not isolated.

Local transient occupancy tax
5.875%Reported

NYC Hotel Room Occupancy Tax of 5.875 percent applies to stays under 90 days, plus NY State and City sales taxes and a 1.50 USD per-unit-per-day fee.

Source
Combined rate a guest pays
Verify with jurisdictionUnverified

Combined rate not confirmed as a single figure; multiple state and city taxes plus a per-day fee apply.

Cleaning fee taxable
Verify with jurisdictionUnverified
Marketplace collects and remits
YesReported
Source
Where to register or file
Verify with jurisdictionUnverified

NYC Department of Finance handles Hotel Room Occupancy Tax filing; exact URL not confirmed in research.

Tip

Use the occupancy-tax calculator to apply the combined rate to a real nightly rate and see the guest total.

FAQ

Lodging tax questions for New York

What is the combined lodging tax on an Airbnb in New York?

The combined rate for New York is not confirmed as a single figure. The state and local components we do have are shown above; confirm the total with the jurisdiction.

Does Airbnb or Vrbo collect the lodging tax in New York?

The marketplace is reported to collect and remit lodging tax for New York, but you remain responsible for confirming which taxes are covered and filing any that are not.

Is the cleaning fee taxable in New York?

Not confirmed on an official source for New York. Verify with the jurisdiction.

LodgeDeck reports publicly available short-term rental rules and lodging tax rates and cites the source of each field. It is not legal or tax advice and it does not replace your own review. Ordinances and tax rates change often and automated collection can lag, so every field shows the source it came from and a confidence flag, and unconfirmed values are marked Unverified. Confirm with the jurisdiction before you rely on a rule or rate.

See the short-term rental rules in New York

Watch New York tax rates for changes

Save the property and get an email when a rate on this page changes. Free to check; monitoring is on Pro.