New York City Short-Term Rental Regulations

Last verified: 2026-03-26
TL;DR
New York City requires Short-Term Rental Registration (Local Law 18) ($145) and the property must be your primary residence. Combined tax rate is 8.5% plus $1.50/unit/day plus applicable local bed taxes. No annual day limit, but each stay must be 29 days or fewer per stay.
Key Requirements at a Glance
Permit ✓ Required — Short-Term Rental Registration (Local Law 18) ($145)
Primary Residence ✓ Required
Annual Day Limit No limit — 29 days or fewer per stay
Tax Rate 8.5% plus $1.50/unit/day plus applicable local bed taxes
Max Penalty Registration revocation; booking platform transaction ban per violation + revocation risk
Insurance Not required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Short-Term Rental Registration (Local Law 18)

FeeAmount
Initial cost$145
Renewal$145 / 2 years

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

TaxRateAuthority
New York State Sales Tax 4% State of New York
NYC Local Sales Tax 4.5% City of New York City
NYC Unit Fee $1.50 per unit per day City of New York City

Combined rate: 8.5% plus $1.50/unit/day plus applicable local bed taxes 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 per stay.

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

Safety & Operating Requirements

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

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 hotel occupancy tax accounts with the city tax authority.
  5. Collect and remit taxes. 8.5% plus $1.50/unit/day plus applicable local bed taxes on all bookings.
  6. Renew every 2 years. $145 renewal fee.

Official Sources

  1. Short-Term Rental Registration Law - NYC Office of Special Enforcement
  2. NYC Administrative Code Chapter 31 - Registration Requirements for Short-Term Rentals
  3. NYC Administrative Code Chapter 21 - Short-Term Residential Rentals
  4. Hotel and Short-Term Rental Unit Occupancy - NYS Department of Taxation and Finance
  5. Final Rules Governing Registration and Requirements for Short-Term Rentals (Chapter 21, §21-03(13))
  6. Business Hotel Room Occupancy Tax — NYC Department of Finance