New York City Short-Term Rental Regulations

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Permit & Licensing

Short-Term Rental Registration (Local Law 18)

The property must be your primary residence. This means investment properties are not eligible for this permit type.

Application Process

Register online through OSE portal; must be permanent occupant (owner or tenant); describe premises guests can use; certify compliance with zoning, MDL, housing codes; no uncorrected building violations; building not on Prohibited Buildings List; provide listing URLs

Tax Obligations

Combined rate: 14.75% plus $1.50/unit/day and $2/room/day surcharge of gross rental income.

Collection: Operators and booking services must collect state and local sales tax plus NYC $1.50/unit/day fee; booking services that facilitate rentals must collect sales tax

Filing: Quarterly or as determined by NYS Tax Department

Rental Limits

New York City does not impose an annual cap on the number of nights you can rent. Each individual stay must be 29 days or fewer.

Occupancy & Density Limits

Host must be present during rental; max 2 guests in Class A multiple dwellings (per Multiple Dwelling Law); entire-unit rentals prohibited in Class A multiple dwellings

Zoning & Restrictions

• Prohibited in NYCHA developments; prohibited in rent-regulated buildings; prohibited in buildings on the Prohibited Buildings List;
• Class B multiple dwellings exempt from registration; must comply with zoning resolution and Multiple Dwelling Law

Insurance & Safety

Insurance

New York City does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage. No specific insurance requirement in Local Law 18.

Safety & Operating Requirements

• No uncorrected violations of NYC construction codes, housing maintenance code, or fire code; building must pass occupancy classification verification

Penalties for Non-Compliance

Booking services prohibited from processing unregistered STR transactions; registration revocation for non-compliance; enforcement through Mayor's Office of Special Enforcement; false representation of registration is unlawful

Platform Requirements

• Platforms must use city's verification system to verify registration before processing transactions
• Must submit quarterly reports of qualifying listings including addresses, host info, rental details, and payment data
• Cannot process unregistered STR transactions

Compliance Checklist

Follow these steps to legally operate a short-term rental in New York City:

1. Confirm eligibility. The property must be your primary residence. Investment properties are not eligible.
2. Meet safety requirements. No uncorrected violations of NYC construction codes, housing maintenance code, or fire code; building must pass occupancy classification verification.
3. Apply for Short-Term Rental Registration (Local Law 18). Submit application + $145 fee.
4. Register for tax accounts. Set up lodging tax accounts with NY State / NYC / MCTD and NYC Department of Finance.
5. Collect and remit taxes. 14.75% plus $1.50/unit/day and $2/room/day surcharge on all bookings.
6. Renew every 2 years. $145 renewal fee.

Frequently Asked Questions

Do you need a permit to run an Airbnb in New York City?

Yes. Operating a short-term rental — including an Airbnb or Vrbo — in New York City requires a Short-Term Rental Registration (Local Law 18).

Are there major restrictions on short-term rentals in New York City?

Yes — Host must be present during rental; max 2 guests in Class A multiple dwellings (per Multiple Dwelling Law); entire-unit rentals prohibited in Class A multiple dwellings. Review the full rules above before listing.

How much does a short-term rental permit cost in New York City?

A Short-Term Rental Registration (Local Law 18) in New York City costs $145.

Does New York City require a short-term rental to be your primary residence?

Yes. Every New York City permit type requires the property to be your primary residence, so investment or non-owner-occupied rentals generally are not eligible.

How many days a year can you short-term rent in New York City?

New York City does not cap the total number of nights per year, but each individual stay must be 29 days or fewer.

What taxes do you pay on a short-term rental in New York City?

Short-term rental stays in New York City are subject to a combined 14.75% + $1.50/unit/day and $2/room/day surcharge in lodging taxes. This combines 8.875% NYC Sales Tax (4% NY State + 4.5% NYC + 0.375% MCTD surcharge) + 5.875% NYC Hotel Room Occupancy Tax + $1.50 per unit per day NYC Hotel Unit Fee + $2 per room per day NYC Hotel Room Fee. Hosts are legally responsible; many booking platforms collect and remit them automatically on the host's behalf.