New York, checked October 2, 2026

New York occupancy tax for short-term rentals: what hosts collect and file

Booking services registered with New York's Tax Department collect state and local sales tax on short-term rental stays. Direct bookings put that job on you. Some localities also charge a bed tax, which they run themselves.^[1]

Sources last checked on October 2, 2026.

State tax4%Plus 1 state levy that applies only in some places or cases
Total by city8% to 18%12 of 13 cities publish every rate
Airbnb collectsState sales tax and some county taxes
Cleaning feeTaxed

New York occupancy tax

The sales tax on a New York hotel room also applies to a short-term rental stay. It is charged at the combined state and local rate. Some localities, from counties down to villages, charge an extra occupancy tax known as a bed tax. New York State does not administer it. A guest who stays 90 consecutive days becomes a permanent resident and owes no sales tax.^[2]

What the state of New York charges

State taxes on a short-term rental stay in New York
Tax	Rate	Applies to	Long stays	Paid to
New York State sales tax on short-term rental unit occupancy^[2]	4%	Rent for a room or unit charged at more than $2 a day, including any charge the guest must pay to stay.	A guest becomes a permanent resident after 90 consecutive days and owes no sales tax. An operator renting its own property 3 days or less a year, without a booking service, does not collect it.	New York State Department of Taxation and Finance
Metropolitan Commuter Transportation District sales tax^[3]	0.375%	Taxable rent inside the district, which covers New York City and seven counties around it, Suffolk among them.	It is part of the sales tax, so the 90-day permanent resident rule applies to it as well.	New York State Department of Taxation and Finance

Local taxes in 13 New York cities

Counties and cities add their own rates. A city with a layer that has no published rate gets no total.

Short-term rental tax layers by city in New York
City	Tax layers	Total
Hudson short-term rental rules	New York State sales tax 4% Columbia County sales tax 4% City of Hudson lodging tax 5% The City of Hudson holds the host liable for collecting its 5% lodging tax. Its law says a booking agent such as Airbnb or Vrbo is not the host.	13%
Hunter short-term rental rules	New York State sales tax 4% Greene County sales tax 4%	8%
Ithaca short-term rental rules	New York State sales tax 4% Local sales tax in the City of Ithaca 4% Tompkins County hotel room occupancy tax 5% City of Ithaca hotel room occupancy tax 5% According to the city, Airbnb collects Tompkins County's room tax for Ithaca hosts but not the City's. Each host registers with the City Controller to charge that 5% directly.	18%
Kingston short-term rental rules	New York State sales tax 4% Ulster County sales tax 4% Ulster County hotel, motel and short-term rental occupancy tax 4% City of Kingston occupancy tax Not published Ulster County says booking services such as Airbnb or Vrbo now collect its 4% directly from guests. Hosts still file a quarterly return, even when a platform paid all of it.	Not published
Lake George short-term rental rules	New York State sales tax 4% Warren County sales tax 3% Warren County occupancy tax 4% A Warren County notice of May 23, 2025, said Vrbo had remitted the county occupancy tax since April 1, 2025. Airbnb was then collecting state sales tax only. The county holds owners responsible for both taxes whether or not a platform books the stay.	11%
Lake Placid short-term rental rules	New York State sales tax 4% Essex County sales tax 4% Essex County room occupancy tax 5% Essex County treats a booking platform that handles a rental as an operator. Compliance by the host or by that platform counts for both of them.	13%
Saratoga Springs short-term rental rules	New York State sales tax 4% Local sales tax in Saratoga Springs 3% Saratoga County occupancy tax 3% City of Saratoga Springs occupancy tax 5% The Saratoga County Treasurer says Airbnb and Vrbo do not collect occupancy tax for hosts. Hosts in the city remit their occupancy taxes through the county's tax portal every quarter.	15%
Shelter Island short-term rental rules	New York State sales tax 4% Suffolk County sales tax 4.375% Metropolitan Commuter Transportation District sales tax 0.375% Suffolk County hotel and motel tax 5.5% Internet platforms that accept reservations for short-term rentals must post the Suffolk hotel tax and collect it. Local Law 1 of 2024 set that duty.	14.25%
Southampton short-term rental rules	New York State sales tax 4% Suffolk County sales tax 4.375% Metropolitan Commuter Transportation District sales tax 0.375% Suffolk County hotel and motel tax 5.5% Suffolk's 2024 amendment to its hotel and motel tax treats a booking platform as an operator of the rental. That platform has to collect the 5.5% and include a way to pay it.	14.25%
Southold short-term rental rules	New York State sales tax 4% Suffolk County sales tax 4.375% Metropolitan Commuter Transportation District sales tax 0.375% Suffolk County hotel and motel tax 5.5% Since Local Law 1 of 2024, a website that arranges the booking counts as a room remarketer under the county code. It must collect the hotel tax on those stays.	14.25%
Webb short-term rental rules	New York State sales tax 4% Herkimer County sales tax 4.25%	8.25%
Windham short-term rental rules	New York State sales tax 4% Greene County sales tax 4%	8%
Woodstock short-term rental rules	New York State sales tax 4% Ulster County sales tax 4% Ulster County hotel, motel and short-term rental occupancy tax 4% On a booking arranged privately, outside any platform, Ulster County expects the host to collect and remit its 4%.	12%

Tax on a three-night stay in Southampton

Take 3 nights at $200 plus a $100 cleaning fee in Southampton, the largest New York city here with a rate on every layer. The cleaning fee counts toward the taxable amount.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
New York State sales tax (4%): $28.00
Suffolk County sales tax (4.375%): $30.63
Metropolitan Commuter Transportation District sales tax (0.375%): $2.63
Suffolk County hotel and motel tax (5.5%): $38.50
Tax on the stay: $99.76
Guest pays: $799.76

What Airbnb and Vrbo collect in New York

Airbnb

State sales tax and some county taxes

Outside New York City, Airbnb charges sales tax of 7% to 8.875% on stays up to 89 nights. Its base takes in the cleaning fee and guest fee. It also collects room tax for listed counties, such as Essex, Suffolk and Ulster. Warren and Saratoga are not listed.^[6]

Vrbo

State sales tax and local taxes

Vrbo's page says it collects sales tax on every New York rental it facilitates. Its list has included state sales tax, plus the local sales tax the state administers, since April 1, 2025. That entry covers stays under 30 nights. Local accommodation taxes are covered too, except in Auburn, New York City and four counties.^[7]

How to register and file in New York

Register as a sales tax vendor through New York Business Express. Do it before your first direct booking. You can skip it when a booking service handles every stay. That service must give you Form ST-155 or post a public agreement to collect.^[1]

Filing: New vendors usually start as quarterly filers, on a sales tax year that begins March 1. Each return is due 20 days after its quarter ends. At $3,000 or less of tax a year, the Department may move you to one annual return due March 20. Quarters without sales need a return too.^[4]
Cleaning fees: Anything the guest cannot stay without paying counts as rent. Cleaning fees appear on the Tax Department's list of charges taxed with the rent or as a separate service.^[1]
Service fees: Service fees and host fees sit on that same list. Rent counts whether the booking service collects it or the host does.^[1]

Penalties in New York

A return filed up to 60 days late costs 10% of the tax due for the first month, plus 1% for each month after. The penalty tops out at 30% and is never under $50.^[5]
Missing or late returns with no tax due still draw a $50 penalty.^[5]
Operating without a Certificate of Authority can cost up to $500 for the first day and $200 for each day after. The total stops at $10,000.^[5]

Calculator

Estimate the tax on a stay in New York

Pick a city, then enter the nightly rate, the nights and the cleaning fee.

City in New York

This is not tax advice. Confirm the rates with the tax office before you file.

Tax on this stay in Southampton

$99.76

New York State sales tax (4%)$28.00

Suffolk County sales tax (4.375%)$30.63

Metropolitan Commuter Transportation District sales tax (0.375%)$2.63

Suffolk County hotel and motel tax (5.5%)$38.50

Taxable amount, cleaning included$700.00

Guest pays in total$799.76

Southampton short-term rental rules

Who collects it

In Southampton

Suffolk's 2024 amendment to its hotel and motel tax treats a booking platform as an operator of the rental. That platform has to collect the 5.5% and include a way to pay it.

What's changing

Announced changes

No change announced as of October 2, 2026.

Asked by hosts

New York occupancy tax: host questions

Do I register for New York sales tax if a platform books all my stays?

No, provided the booking service gives you Form ST-155 or publishes an agreement saying it collects the tax. Keep that certificate with your records of each stay.^[1]

Is a 120-day stay taxed when the guest pays up front?

At first, yes. You collect state and local sales tax on the prepaid rent. Once the guest reaches 90 days, you may credit the account or refund the tax.^[1]

What does New York City add to a short-term rental stay?

A unit fee of $1.50 per unit per day, on top of sales tax. Within the city, the local sales tax runs until a guest has stayed 180 consecutive days.^[1]

Does a county bed tax go on the guest's bill as a separate line?

Yes. The bill must show any local bed tax as its own charge. That bed tax is not itself subject to sales tax.^[2]

Keep exploring

Sources