State

New York short-term rental laws (2026)

New York State lets you host short-term guests once your unit meets the conditions in Real Property Law section 447-b. After your county opens its registry, the unit must be registered there and insured for at least $300,000. Rent-stabilized and rent-controlled apartments do not qualify.^[2]

Every rule below links to the official source it comes from, verified October 1, 2026.

The Hudson River between green mountains at Cold Spring, in the Hudson Valley

Is Airbnb legal in New York?

Legal, with county registration

15 official sources · verified October 1, 2026

Photo: Joseph Cortez on Unsplash

PermitRequired · County registration, valid 2 years
Primary residenceVaries
Number on listingRequired
Night capNo limit in state law

New York State short-term rental laws

New York State law gives the job of registering short-term rentals to counties. Each county covered by Article 12-D must run a registry, alone or shared with other counties, unless it adopted a local law opting out. Hosts then register each unit with their county. A registration is valid for two years. Its number has to appear on every listing and ad. Tenants also need the owner's written consent, which the county verifies before issuing or renewing a registration. Cities, towns and villages keep the power to regulate how rentals operate.^[3]

Every New York rule, sorted by what it asks

Filter by topic. Each line carries the number of its official source, listed at the bottom of the page.

You must

Register the unit once your county's registry opens[3]
Put the registration number on every listing[3]
Renters: get the owner's consent in writing[3]
Follow the local rules of your city, town or village[2][3]
Carry at least $300,000 in third-party liability coverage[2]
Post an evacuation diagram and emergency phone numbers[2]
Keep a working fire extinguisher in the unit[2]
Keep stay records for two years after each calendar year[2]
Collect sales tax yourself on stays booked without a platform[11][12]
Show any local bed tax as a separate line on the bill[15]

You must not

List a unit without a current registration[3]
Rent out a rent-stabilized or rent-controlled unit[2]
Use the unit for single room occupancy[2]

Not required

A license from the state[3]
A yearly night limit in state law[3]
Staying on site during bookings, under state law[3]
Registering for sales tax when a collecting platform books every stay[11]

Cities in this state

Short-term rental rules in 14 New York cities

Ranked by the share of housing the Census counts as seasonal. Places the Census figure does not cover come first.

Short-term rental rules by city in New York
City	Local rule	Primary residence	Night cap	Seasonal homes per 1,000
New York City short-term rental rules	Primary residence only	Required	None published
Webb short-term rental rulesHerkimer County, NY	Permit required	Not published	No yearly night limit in Chapter 387	781
Windham short-term rental rulesGreene County, NY	No city ordinance	Not published	None: no town short-term rental law	697
Hunter short-term rental rulesGreene County, NY	Permit required	Not published	No limit in Local Law 2 of 2023	628
Shelter Island short-term rental rulesSuffolk County, NY	License required	Varies	One rental per 14-day period under the license	566
Southampton short-term rental rulesSuffolk County, NY	Permit required	Not published	None. Stays of 14 days or less are banned	398
Lake George short-term rental rulesWarren County, NY	Permit required	Not published	No yearly limit in section 175-52	301
Southold short-term rental rulesSuffolk County, NY	Permit required	Not published	None. Stays under 14 nights are restricted by zoning	301
Lake Placid short-term rental rulesEssex County, NY	Capped	Varies	90 days a year for un-hosted rentals in the village	281
Woodstock short-term rental rulesUlster County, NY	Capped	Varies	180 days a year when no owner is present	145
Saratoga Springs short-term rental rulesSaratoga County, NY	Capped	Not required	150 days per calendar year, primary residence or not	61
Hudson short-term rental rulesColumbia County, NY	Capped	Varies	60 days a year for an owner who lives there 50 days	29
Kingston short-term rental rulesUlster County, NY	Capped	Varies	Under 30 days a year on a limited permit	21
Ithaca short-term rental rulesTompkins County, NY	Permit required	Required	None published by the city	0

How to apply in New York

Official name: County short-term rental registration

1
Look for the registry link on your county's website. It may lead to a registry shared with other counties.^[3]
2
Register the unit and pay the fee your county sets.^[3]
3
Put the registration number on every listing and advertisement.^[3]
4
Keep records of each stay for two years after the end of its calendar year.^[2]

Five jurisdictions, same questions

The New York column comes from the official sources on this page. The other columns show the headline rule from each WonderGuest page. Open a page for the full detail.

Short-term rental rules in New York compared with other jurisdictions
Question	New York	Massachusetts	Florida	Hawaii	Tennessee
Permit	RequiredCounty registration, valid 2 years	RequiredState certificate for each property, no fee listed	RequiredState license, $170 a year	RequiredState GET and TAT licenses	RequiredCity permit where one exists
Primary residence	Varies	Varies	Not required	Varies	Varies
Night cap	No limit in state law	None in state law, cities may set one	None published by the state	No state cap, county rules vary	None. Under 30 nights is the definition
Number on listing	Required	Not required	Not required	Required	Not required
Where allowed	Where your municipality permits it	Where the city or town allows it	No local bans after June 1, 2011	Set by each county	City zoning decides, legacy status aside
Occupancy tax	4% state sales tax plus local rates	5.7% state, plus local excises and fees	6% state tax, Airbnb collects	11% state TAT plus county TAT	City tax up to 4%, 8% with the county
Fine without permit	Two warnings, then up to $200	Set by each city or town	Second-degree misdemeanor	$500 fine, $2,000 if cash-based	Use suspended while unpermitted
		Massachusetts short-term rental rules	Florida short-term rental rules	Hawaii short-term rental rules	Tennessee short-term rental rules

Keep exploring

Coming up

What's changing

No change with an effective date appears in the official sources on this page as of October 1, 2026.

FAQ

New York short-term rental questions

Is Airbnb legal in New York State?

Yes. State law sets the conditions in Real Property Law section 447-b, and local law can add more. Rent-regulated apartments are left out.^[2]

Do I need to register my short-term rental in New York State?

Yes, if your county runs a registry or belongs to a shared one. You register with the county, not with the state. Renewal comes due every two years.^[3]

Who collects sales tax on a New York short-term rental?

The booking platform collects it on every stay it facilitates, since March 1, 2025. Hosts who rent without a platform register as sales tax vendors, unless they rent their own property three days a year or less.^[11]

Can New York counties charge a bed tax on short-term rentals?

Yes, in counties that did not opt out of the registry. There, the county or a local government with a hotel occupancy tax may extend it to short-term rentals.^[13]

Can a New York town ban short-term rentals?

Yes. Any local government may prohibit them by local law. A city, town or village can also limit them more tightly than the state does.^[3]

Sources

Real Property Law section 447-a, definitions, New York State Senate, read on October 1, 2026
Real Property Law section 447-b, short-term rental units: regulation, New York State Senate, read on October 1, 2026
Real Property Law section 447-c, registration, New York State Senate, read on October 1, 2026
Real Property Law section 447-d, exceptions, New York State Senate, read on October 1, 2026
Real Property Law section 447-e, penalties, New York State Senate, read on October 1, 2026
Real Property Law section 447-f, enforcement, New York State Senate, read on October 1, 2026
Senate Bill S885C, signed as chapter 672 of the Laws of 2024, New York State Senate, read on October 1, 2026
Senate Bill S820, chapter amendment signed as chapter 99 of the Laws of 2025, New York State Senate, read on October 1, 2026
Short-term rental unit reporting frequently asked questions, New York State Department of State, read on October 1, 2026
Short-term rental regulation, local government training course, New York State Department of State, read on October 1, 2026
Sales tax on short-term rental unit occupancy, New York State Department of Taxation and Finance, read on October 1, 2026
Tax Law section 1105, imposition of sales tax, New York State Senate, read on October 1, 2026
Tax Law section 1200, authorization to tax short term rental units, New York State Senate, read on October 1, 2026
Sales tax rates, additional sales taxes, and fees (TB-ST-825), New York State Department of Taxation and Finance, read on October 1, 2026
Hotel and short-term rental unit occupancy (TB-ST-331), New York State Department of Taxation and Finance, read on October 1, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on October 1, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

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