Local guide

New York City Short-Term Rental Laws

Check New York City STR legality, permits, eligibility, documents, taxes, operating rules, renewal, and official application sources.

  • 100+ U.S. cities
  • Official sources
  • Address used only for local rules

Compliance layers

A Clear Answer, Then a Path Forward.

Critical Finding

See whether the property can operate now, what blocks it, and which exception may apply.

Address Context

Confirm zoning, current land use, jurisdiction, and the rules that actually govern the address.

Required Approvals

Get the permits, licenses, documents, inspections, and tax registrations needed before launch.

Recommended Path

Follow prioritized next steps, deadlines, renewal duties, and viable alternatives when rules change.

Occupancy tax calculator

Estimate occupancy tax in New York

Enter the nightly rate and stay length to estimate the lodging taxes and guest total for this jurisdiction.

Gross rent$150.00 × 3 nights
$450.00
Mandatory taxable feesRequired cleaning, resort, or similar fees included in the tax base.
$0.00
New York City combined state/local sales tax on short-term rental occupancy (8.875%) $450.00 × 8.875%
$39.94
Estimated taxes and fees
$39.94

Guest pays

$489.94

Assumptions used

  • Modeled tax boundary: The estimate covers New York within the jurisdiction and the official tax boundary described by the linked official sources.
  • One aggregate mandatory-fee pool: Enter the mandatory lodging fees once in the common charge-breakdown input; the calculator does not infer separate fee categories that the cited authorities treat differently.

What may change the final amount

  • New York City adds a $1.50 per unit per day fee and separate hotel-room occupancy tax treatment. New York City adds a $1.50 per unit per day fee and separate hotel-room occupancy tax treatment; the calculator cannot infer unit count or flatten the fee into a percentage.
  • The NYC tax schedule changes across 1–90 and 91–180 consecutive-day ranges. The NYC tax schedule changes across 1–90 and 91–180 consecutive-day ranges; the displayed base covers the 1–90-day state/local rate only.
Open the full occupancy tax calculator

Estimated tax is $39.94. Estimated guest total is $489.94.

Estimate only. Verify the property jurisdiction, exemptions, taxable charges, filing duties, and marketplace collection with the linked official sources.

New York City Rules at a Glance

Jurisdiction
City of New York City
Legal status
Highly restricted: generally only hosted stays with the permanent occupant present and no more than two paying guests can qualify.
Required approval
New York City Short-Term Rental Registration
Government fee
$145 nonrefundable registration application fee.
Term / renewal
Registration is valid for up to four years, or for a tenant no later than the demonstrated lease end.
Primary residence
The applicant must be a natural person and permanent occupant who stays in the same unit with guests.
Inspection
The unit must be legally approved for residential and sleeping use and free of disqualifying violations.

Eligibility & Zoning

Entire-unit stays under 30 days are generally illegal in permanent residential buildings; prohibited and rent-regulated units cannot register.

  • Confirm the government boundary

    Verify that the property is governed by New York City, not a neighboring city or county authority.

    Required
  • Test the residency or occupancy rule

    The applicant must be a natural person and permanent occupant who stays in the same unit with guests.

    Required
  • Check zoning and private restrictions

    Entire-unit stays under 30 days are generally illegal in permanent residential buildings; prohibited and rent-regulated units cannot register.

    Required

New York City Short-Term Rental Registration Overview

Run the eligibility test before creating a portal account: the host must be a natural person and permanent occupant, remain with guests, limit the stay to two paying guests, and avoid entire-unit use for fewer than 30 days.

  1. Confirm the host and stay can qualify

    Reject entire-unit, more-than-two-guest, rent-regulated, prohibited-building, and illegal sleeping-space plans.

  2. Enter the host and building address information

    Use the host’s permanent-occupancy address and the exact building and unit identifiers requested by OSE.

  3. Disclose and associate every listing

    Identify each booking service and listing URL or identifier that will use the registration.

  4. Upload identity and occupancy documents

    Upload the required government identification and current permanent-occupancy proofs from accepted categories.

  5. Certify the application and maintain compliance

    Complete the required acknowledgements, submit the registration, then post the certificate and retain transaction records.

Documents to Prepare

  • Government-issued identification

    Upload an accepted ID for the natural-person host; the identity must match the NYC.ID account and registration application.

    Required
  • Two acceptable proofs of permanent occupancy from different categories

    Use two current OSE-accepted documents from different categories, both tied to the host and registered unit.

    Required
  • Lease or occupancy documents when applicable

    Keep the lease, ownership, cooperative or condominium occupancy record that establishes the applicant’s right to occupy; it must not prohibit the use.

    Required
  • Every booking-service name and listing identifier or URL

    Inventory each platform and listing before filing so every short-term listing can be associated with the OSE registration.

    Required

Operating Rules After Approval

  • Remain in the same unit and maintain a common household with no more than two paying guests.

    The permanent occupant must stay in the same unit, share a common household and host no more than two paying guests.

    Required
  • Do not offer an entire home or apartment for fewer than 30 days.

    Do not list or book the entire dwelling for fewer than 30 days; registration does not create an entire-unit exception.

    Required
  • Display the registration and exit diagram and retain transaction records for seven years.

    Post the OSE certificate and exit diagram as required and preserve the registration transaction records for seven years.

    Required
  • Government approval does not override private restrictions

    OSE approval does not override a lease, cooperative bylaw, condominium rule, rent regulation, zoning, building code or housing-maintenance rule. Any one of those can still prohibit the stay.

    Warning

Taxes, Renewal & Enforcement

Tax layer
New York sales tax, local sales tax, the NYC $1.50 daily unit fee, and City hotel occupancy tax can apply independently of registration.
Filing
Booking services collect covered state taxes; direct operators may need vendor registration, collection, filing, certificates, and records.
Renewal
Renew before expiration and report listing or application changes to OSE.
Deadline
Register and associate every listing before accepting a short-term booking.
Enforcement
Illegal entire-unit, excess-guest, unregistered, prohibited-building, or false-application activity can lead to denial, revocation, penalties, and listing removal.

Detailed Registration Guide

Use the task page when you are ready to prepare and submit the New York City application.

FAQs

Frequently Asked Questions

Highly restricted: generally only hosted stays with the permanent occupant present and no more than two paying guests can qualify.

New York City Short-Term Rental Registration. Register and associate every listing before accepting a short-term booking.

The applicant must be a natural person and permanent occupant who stays in the same unit with guests.

New York sales tax, local sales tax, the NYC $1.50 daily unit fee, and City hotel occupancy tax can apply independently of registration. Booking services collect covered state taxes; direct operators may need vendor registration, collection, filing, certificates, and records.