Short-Term Rental Regulations — New York
Hosts in New York must obtain a permit before listing their property on platforms like Airbnb or VRBO. The permit fee is $145, renewable Every 2 years. New York restricts short-term rentals to owner-occupied properties only, meaning you must live in the home you are renting out. There is no annual day cap on rentals in New York. An occupancy tax of 5.875% applies to all short-term rental income. Hosts are responsible for collecting and remitting this tax directly.
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.
Do I need a permit to run an Airbnb in New York?
Yes. New York requires a permit to operate a short-term rental. The permit fee is $145 and must be renewed Every 2 years. You must obtain this permit before listing your property on Airbnb, VRBO, or other platforms.
What is the occupancy tax rate for short-term rentals in New York?
Short-term rentals in New York are subject to a 5.875% occupancy tax. Hosts are responsible for collecting this tax from guests and remitting it to the local tax authority. Check with the city for registration and filing requirements. Plus $1.50 to $2.00 per room per day, plus 8.875% State/City Sales Tax.
Can I rent out a property I don't live in as an Airbnb in New York?
No. New York restricts short-term rentals to owner-occupied properties. You must live in the home as your primary residence to list it as a short-term rental. Investment properties or second homes cannot be listed as STRs.
How many days per year can I rent my property in New York?
New York does not impose an annual day cap on short-term rentals. You can rent your property for as many days as you choose, subject to other local regulations. Rentals under 30 days require the host to be present in the unit. Maximum 2 guests allowed.
Does Airbnb collect occupancy taxes in New York?
No. In New York, hosts are responsible for collecting the 5.875% occupancy tax from guests and remitting it to the appropriate tax authority. You will need to register with the city and file tax returns on your own schedule.
Are there any prohibited zones for short-term rentals in New York?
Yes. New York prohibits short-term rentals in certain areas: NYCHA public housing, rent-controlled/stabilized units, and buildings on the Prohibited Buildings List.. Always verify your property's zoning status with the local planning department before listing.
Do I need to register my short-term rental in New York?
Yes. New York requires short-term rental hosts to register their property with the city. This is separate from any permit requirement and typically involves providing property information and contact details to the local authority.
Official Source
New York City Government
Last verified: 2026-03-23 · Always confirm with your local government before listing.