Short-Term Rental Taxes and Licenses in New York

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 York is the layer that never changes.

Everything on this page applies right across New York, 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 York charges statewide

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

Tax	Rate	Applies to	Confidence
State Sales TaxNew York State Department of Taxation and Finance	0.04%	Total rental amount, including cleaning and service fees.	High	Source

Drawn from the New York 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

The statute covers only the state sales tax layer. Local occupancy taxes must be remitted separately if counties or cities require it.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	Airbnb collects and remits 4% New York state sales tax, but not any local occupancy taxes.	The platform	High	Source
VrboYou are merchant of record	4% state sales tax must be charged and remitted by the owner.	You do	High	Source
Booking.comYou are merchant of record	4% state sales tax must be charged and remitted by the owner.	You do	High	Source
ExpediaYou are merchant of record	4% state sales tax must be charged and remitted by the owner.	You do	High	Source
GoogleYou are merchant of record	4% state sales tax must be charged and remitted by the owner.	You do	High	Source
WhimstayYou are merchant of record	4% state sales tax must be charged and remitted by the owner.	You do	High	Source
DirectYou are merchant of record	4% state sales tax must be charged and remitted by the owner.	You do	High	Source

Still yours to charge: county occupancy tax, city occupancy tax.

Questions owners ask about New York

Does Airbnb collect state tax for short-term rentals in New York?

Yes, Airbnb collects and remits the 4% New York state sales tax for all eligible short-term rentals throughout the state. However, for most areas, Airbnb does not collect local occupancy or hotel taxes, which may need to be handled separately.

Source

What is the New York state short-term rental tax rate?

The state sales tax rate for short-term rentals in New York is 4%. This applies to stays of 90 days or less and is charged on the total price including any cleaning or service fees.

Source

How is a short-term rental defined in New York?

A short-term rental in New York is defined as any accommodation rented for 90 days or less to the same guest. Rentals longer than 90 consecutive days to the same guest are exempt from state sales tax after the 90th day.

Source

Does New York require a state license or tax registration for short-term rentals?

Yes, any person or business providing taxable accommodations must register for a Certificate of Authority with the Department of Taxation and Finance and collect state sales tax from guests.

Source

How often do I need to file state sales tax returns for my rental?

Most short-term rental operators will file returns quarterly, by the 20th day of the month following each calendar quarter. Some may be assigned monthly or annual frequencies based on sales volume.

Source

Am I required to file a New York sales tax return if I had no rentals in a quarter?

Yes, you must file a zero return even if you had no rentals or tax collected for the period. Failure to do so can result in a $50 late filing penalty.

Source

Are long-term rentals exempt from New York state sales tax?

Yes, rentals to the same guest for more than 90 consecutive days are considered permanent and are exempt from state sales tax after the first 90 days.

Source

Do I need to remit local occupancy taxes in addition to the state sales tax in New York?

Yes, many counties and cities in New York have their own occupancy or hotel room taxes. These must be handled separately and are not included in the state sales tax collected by Airbnb or remitted through the state sales tax system.

Source

Does the New York state sales tax apply to cleaning fees?

Yes, all mandatory fees such as cleaning or service charges are included in the taxable base for calculating state sales tax on rentals.

Source

Already researched

Nothing in New York yet

No New York 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 York 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.