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New Jersey Vacation Rental Tax Calculator
Estimate your property tax, lodging tax, federal & state income tax, and depreciation deductions for your New Jersey vacation rental property.
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What Taxes Apply to New Jersey Short-Term Rentals?
New Jersey STR hosts are subject to several types of taxes. Understanding which ones apply — and who collects them — is the first step toward compliance.
Sales Tax
New Jersey applies its state sales tax to short-term rental stays — currently at a base rate that contributes to combined lodging rates of 14%. Cities may add local sales tax on top.
Occupancy / Transient Lodging Tax
New Jersey's lodging/occupancy tax is the primary STR-specific tax. Combined rates reach 14% in Atlantic City and 13.625% in Jersey City. This includes state, county, and city-level components.
Tourism / Convention Center Tax
Some New Jersey cities levy additional tourism, convention center, or special district taxes that add 1–3% to your total rate. In Atlantic City, the combined rate of 14% already includes these surcharges.
Federal & State Income Tax
Net rental profit is subject to both federal income tax (10–37% in 2026) and New Jersey's state income tax at 5.525%. Reported on Schedule E (Form 1040). Deduct expenses like mortgage interest, repairs, and depreciation.
Property Tax
New Jersey's average effective property tax rate is 2.49% — among the highest in the U.S.. Assessed annually on market value. STRs may face higher assessments in some jurisdictions.
Does Airbnb Collect and Remit Taxes in New Jersey?
Airbnb has agreements to collect and remit taxes in New Jersey — but coverage is not always complete.
- Airbnb collects New Jersey's state-level lodging tax in most jurisdictions.
- In Atlantic City and Jersey City: Airbnb may or may not collect all county/city taxes.
- Rural areas: You're often fully responsible for all local tax collection.
- Even where Airbnb collects, you may owe additional local levies or special district taxes.
Bottom line: Never assume Airbnb handles all your New Jersey tax obligations. Verify with your local tax authority.
Do You Need a Tax Permit in New Jersey?
In most New Jersey jurisdictions, yes. Common permits and registrations required:
- State sales tax permit / seller's permit
- City or county business license
- Short-term rental operating permit
- Lodging tax registration certificate
Consequences of non-compliance
5–25% penalties on unpaid taxes in New Jersey
Revocation of rental permit
Liens on your property
Short-Term Rental Taxes in New Jersey
Key tax facts every vacation rental host in New Jersey should know.
State sales tax: 6.625% (applies to lodging)
State occupancy fee: 5%
Local tourism/luxury taxes: 1–3%
State income tax: ~5.525%
Property tax rate: ~2.49% (highest in US)
Lodging Tax Rates by City in New Jersey
Combined lodging/occupancy tax rates for major vacation rental markets in New Jersey.
6.625% state + 3% luxury + 3% tourism + 1.375% occupancy
6.625% state + 6% city + 1% county
6.625% state + combined local
Rates are estimates based on 2024-2025 data. Always verify with your local tax authority.
FAQs About New Jersey Vacation Rental Taxes
Common questions about short-term rental taxes, permits, and compliance in New Jersey.
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