Short-Term Rental Tax in New York (NY)
The state-level tax rate on short-term rentals in New York is 4.0% , consisting of 4.0% sales tax and 0.0% lodging tax. New York applies general sales and lodging taxes to STRs without STR-specific legislation. Major platforms like Airbnb collect state taxes automatically. With local taxes, the total rate in New York City reaches 14.8%. STR operators must register with the state. New York charges a 4% state sales tax on short-term accommodations. No state lodging tax, but counties and cities impose substantial hotel occupancy taxes. NYC has the highest combined rate at approximately 14.75%.
Annual Tax Estimate for New York
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (New York City).
| Nightly Rate | Gross Revenue | State Tax (4.0%) | New York City Tax (14.8%) |
|---|---|---|---|
| $100.00/night | $23,700 | $948 | $3,496 |
| $150.00/night | $35,550 | $1,422 | $5,244 |
| $200.00/night | $47,400 | $1,896 | $6,992 |
| $300.00/night | $71,100 | $2,844 | $10,487 |
| $500.00/night | $118,500 | $4,740 | $17,479 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in New York
Local taxes significantly impact the total STR tax burden in New York. The table below shows combined state + local rates for 4 cities, sorted by total rate. The highest combined rate is 14.8% in New York City.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| New York City | 10.8% | 14.8% | $29.50 | High | NYC 4.5% + 0.375% MCTD + 5.875% city hotel room occupancy tax. Many STR restrictions. |
| Long Island (Hamptons) | 5.0% | 9.0% | $18.00 | Moderate | Suffolk County 3% + town 2% hotel tax. Popular vacation rental market. |
| Lake Placid | 5.0% | 9.0% | $18.00 | Moderate | Essex County 3% + local 2% bed tax. |
| Buffalo | 5.0% | 9.0% | $18.00 | Moderate | Erie County 3% + Buffalo 2% hotel occupancy tax. |
How New York Compares to Other States
Below is a comparison of New York with five states that have similar state-level STR tax rates. This comparison helps illustrate where New York stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| New York (NY) | 4.0% | 4.0% | 0.0% | Yes | Required |
| Montana (MT) | 4.0% | 0.0% | 4.0% | Yes | Required |
| Wyoming (WY) | 4.0% | 4.0% | 0.0% | Yes | Required |
| Missouri (MO) | 4.2% | 4.2% | 0.0% | Yes | Required |
| Virginia (VA) | 4.3% | 4.3% | 0.0% | Yes | Required |
| Oklahoma (OK) | 4.5% | 4.5% | 0.0% | Yes | Required |
Frequently Asked Questions About New York STR Taxes
What is the short-term rental tax rate in New York in 2026?
The state-level tax rate on short-term rentals in New York is 4.0%, consisting of 4.0% sales tax and 0.0% lodging tax. Local taxes can bring the total to 14.8% in cities like New York City. At $200/night with 65% occupancy, the state-level tax alone is approximately $1,896 per year.
Does Airbnb collect STR taxes in New York?
Yes. Airbnb, Vrbo collect state sales tax. However, local and county taxes may not be covered by platform collection. Always verify with your local tax authority what taxes your platform collects on your behalf.
Do I need to register my short-term rental in New York?
Yes. New York requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in New York also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in New York City, New York?
The total combined tax rate in New York City is 14.8%, which includes the 4.0% state rate plus 10.8% in local taxes. NYC 4.5% + 0.375% MCTD + 5.875% city hotel room occupancy tax. Many STR restrictions. At $200/night with 65% occupancy, this amounts to approximately $6,992 per year in taxes.
How much will I owe in STR taxes in New York?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (4.0%), a property earning $200/night with 65% occupancy would owe approximately $1,896/year in state taxes alone. In New York City, the total tax at the same rate would be approximately $6,992/year. Use our STR tax calculator for a customized estimate.
Calculate Your New York STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in New York. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.