Short-Term Rental Taxes and Licenses in New Jersey

Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

New Jersey is the layer that never changes.

Everything on this page applies right across New Jersey, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What New Jersey charges statewide

These apply across New Jersey. Counties and cities add their own on top, which is where the totals diverge.

Tax	Rate	Applies to	Confidence
Sales and Use TaxNew Jersey Division of Taxation	6.625%	Total amount paid by guest, including cleaning fees and other mandatory charges.	High	Source
State Occupancy FeeNew Jersey Division of Taxation	5%	Total amount paid by guest, including cleaning fees and other mandatory charges.	High	Source

Drawn from the New Jersey jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

Only state taxes. Local municipal occupancy taxes are NOT collected by the platform unless specifically stated by the municipality.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	11.625% for state layer; add any required local occupancy tax	The platform	High	Source
VrboYou are merchant of record	11.625% state layer; add any required local occupancy tax	You do	Low	Unverified
Booking.comYou are merchant of record	11.625% state layer; add any required local occupancy tax	You do	Low	Unverified
ExpediaYou are merchant of record	11.625% state layer; add any required local occupancy tax	You do	Low	Unverified
GoogleYou are merchant of record	11.625% state layer; add any required local occupancy tax	You do	Low	Unverified
WhimstayYou are merchant of record	11.625% state layer; add any required local occupancy tax	You do	Low	Unverified
DirectYou are merchant of record	11.625% state layer; add any required local occupancy tax	You do	Low	Unverified

Still yours to charge: Any municipal occupancy tax not collected by the platform.

Questions owners ask about New Jersey

Does Airbnb collect and remit New Jersey state lodging tax?

Yes. Airbnb collects and remits the New Jersey state sales tax (6.625%) and state occupancy fee (5%) for all bookings in the state. Hosts are still responsible for collecting and remitting any municipal occupancy tax if Airbnb does not do so for your location.

Source

What is the total New Jersey state tax rate on short-term rentals?

The state-level taxes total 11.625%: 6.625% sales tax plus a 5% state occupancy fee. Most localities also impose their own occupancy taxes in addition to this state layer.

Source

How is a short-term rental defined for tax purposes in New Jersey?

A short-term rental in New Jersey is a rental of transient accommodation for less than 90 consecutive days. Stays of 90 nights or longer are exempt if a written lease is provided.

Source

Do I need to register for a New Jersey tax account to operate a short-term rental?

Yes. You must register with the New Jersey Division of Taxation to collect and remit both the state sales tax and occupancy fee before charging guests.

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What is included in the taxable base for New Jersey short-term rental taxes?

The total amount a guest pays for the rental is taxable, including cleaning fees and other mandatory charges. Refundable deposits and separately charged optional services are not taxable.

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Are long-term stays exempt from New Jersey short-term rental taxes?

Yes. Rentals of 90 consecutive days or more are exempt from both the state sales tax and occupancy fee, provided the guest enters or has a written lease for at least 90 days.

Source

When are state tax returns due for New Jersey short-term rental operators?

Returns and payment are due by the 20th of the month following the close of each reporting period. Reporting is monthly or quarterly depending on your volume.

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Do I need to file a zero return in New Jersey if I have no bookings in a period?

Yes. The Division of Taxation requires you to file a return every period, even if no tax is due.

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What happens if I file my New Jersey lodging tax return late?

A $100 minimum late filing penalty applies, plus interest on any balance due. Timely filing is required even if you owe no tax.

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Are government and nonprofit guests exempt from New Jersey short-term rental tax?

Rentals to government agencies or some tax-exempt organizations may be exempt if proper documentation is obtained and kept on file.

Source

Already researched

Nothing in New Jersey yet

No New Jersey jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often

Channel tax settingsRates entered on each platform, direct included Once

Pricing against the marketRates moved as comps, events and pace change Daily

Guest messagingEnquiries, check-ins, problems at 2am 24/7

Listings and distributionContent, photos and settings across every channel Ongoing

Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout

Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in New Jersey is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.