New York

Short-Term Rental Regulations — New York

$145

Permit Fee

5.875%

Occupancy Tax

Yes

Owner Only

No cap

Day Limit

Full Requirements

Permit RequiredYes

Permit Fee$145

Permit RenewalEvery 2 years

Registration RequiredYes

Owner Occupied OnlyYes

Max Rental DaysNo cap

Occupancy Tax Rate5.875%

Platform Collects TaxNo (host responsible)

Prohibited ZonesNYCHA public housing, rent-controlled/stabilized units, and buildings on the Prohibited Buildings List.

Day Limit Notes

Rentals under 30 days require the host to be present in the unit. Maximum 2 guests allowed.

⚠ Tax Notes

Plus $1.50 to $2.00 per room per day, plus 8.875% State/City Sales Tax.

⚠ Prohibited Zones

NYCHA public housing, rent-controlled/stabilized units, and buildings on the Prohibited Buildings List.

Official Source

New York City Government

Last verified: 2026-03-23 · Always confirm with your local government before listing.