Short-Term Rental Regulations in New Jersey

State Overview
New Jersey has no state preemption of local STR regulation. Municipalities exercise broad authority to establish their own requirements. The state imposes a 11.625% State Occupancy Fee + Sales Tax in addition to any local taxes.

Cities in New Jersey

City Permit Tax Rate Day Limit Primary Res.
Atlantic City ✓ Required 13.625% combined percentage-based tax (3.625% NJ Sales Tax + 9% Atlantic City Luxury Tax + 1% State Occupancy Fee) for stays under 90 days, plus a separate flat $1-per-night Atlantic City Promotion Fee No annual cap · per-stay limit No →
Cape May ✓ Required 14.625% No annual cap · per-stay limit No →
Jersey City ✓ Required 13.625% No annual cap · ≤28 days/stay Required →
Ocean City ✓ Required 11.625% on marketplace-booked short-term rentals (6.625% NJ Sales Tax + 5% NJ State Occupancy Fee); Ocean City's local 3% Municipal Occupancy Tax (effective 11/1/2025) currently applies to hotel/motel occupancies only and has not been extended to marketplace-booked transient accommodations No limit No →
Wildwood Crest ✓ Required 15.475% No annual cap · per-stay limit No →

New Jersey's STR Landscape

New Jersey does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 11.625% State Occupancy Fee + Sales Tax in addition to local taxes.

Regulation varies significantly across cities. Some cities (Jersey City) require primary residence, while others (Atlantic City, Cape May, Ocean City, Wildwood Crest) allow non-owner-occupied rentals. Tax rates vary from 11.625% on marketplace-booked short-term rentals (6.625% NJ Sales Tax + 5% NJ State Occupancy Fee); Ocean City's local 3% Municipal Occupancy Tax (effective 11/1/2025) currently applies to hotel/motel occupancies only and has not been extended to marketplace-booked transient accommodations to 15.475%.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Kentucky 2 cities Louisiana 1 city Maine 4 cities Maryland 3 cities Massachusetts 6 cities Michigan 4 cities Minnesota 1 city Mississippi 2 cities Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Ohio 3 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Carolina 7 cities South Dakota 2 cities Tennessee 7 cities Texas 13 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city