Short-Term Rental Regulations in New York
State Overview
New York does not preempt local STR regulation — each city sets its own rules. The state imposes a 4% State Sales Tax on Short-Term Rental Occupancy in addition to any local taxes. Cities in New York
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| New York City | ✓ Required | 8.5% plus $1.50/unit/day plus applicable local bed taxes | No limit | Required | → |
New York's STR Landscape
New York does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 4% State Sales Tax on Short-Term Rental Occupancy in addition to local taxes.
New York City requires a Short-Term Rental Registration (Local Law 18) for STR operators. Primary residence is required. The combined tax rate is 8.5% plus $1.50/unit/day plus applicable local bed taxes.
Other States
Alabama 1 city Arizona 5 cities California 12 cities Colorado 5 cities District of Columbia 1 city Florida 10 cities Georgia 3 cities Hawaii 2 cities Illinois 1 city Indiana 1 city Kentucky 1 city Louisiana 1 city Maryland 1 city Massachusetts 1 city Michigan 1 city Minnesota 1 city Missouri 2 cities Nevada 1 city New Jersey 1 city New Mexico 1 city North Carolina 2 cities Oregon 2 cities Pennsylvania 1 city South Carolina 4 cities Tennessee 4 cities Texas 4 cities Utah 2 cities Virginia 1 city Washington 1 city Wisconsin 1 city