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New York Vacation Rental Tax Calculator
Estimate your property tax, lodging tax, federal & state income tax, and depreciation deductions for your New York vacation rental property.
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What Taxes Apply to New York Short-Term Rentals?
New York 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 York applies its state sales tax to short-term rental stays — currently at a base rate that contributes to combined lodging rates of 14.75%. Cities may add local sales tax on top.
Occupancy / Transient Lodging Tax
New York's lodging/occupancy tax is the primary STR-specific tax. Combined rates reach 14.75% in New York City and 11.625% in The Hamptons. This includes state, county, and city-level components.
Tourism / Convention Center Tax
While New York doesn't have a prominent statewide tourism tax, some cities and resort areas may levy additional tourism development or marketing district assessments of 1–3%.
Federal & State Income Tax
Net rental profit is subject to both federal income tax (10–37% in 2026) and New York's state income tax at 6.85%. Reported on Schedule E (Form 1040). Deduct expenses like mortgage interest, repairs, and depreciation.
Property Tax
New York's average effective property tax rate is 1.72% — 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 York?
Airbnb has agreements to collect and remit taxes in New York — but coverage is not always complete.
- Airbnb collects New York's state-level lodging tax in most jurisdictions.
- In New York City and The Hamptons: 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 York tax obligations. Verify with your local tax authority.
Do You Need a Tax Permit in New York?
Yes. New York has significant STR regulation. Most jurisdictions require permits and licenses before you can operate.
- State sales tax permit / seller's permit
- City or county business license
- Short-term rental operating permit
- Lodging tax registration certificate
- Zoning compliance certificate
- Fire safety inspection certificate
Consequences of non-compliance
5–25% penalties on unpaid taxes in New York
Revocation of rental permit
Liens on your property
Short-Term Rental Taxes in New York
Key tax facts every vacation rental host in New York should know.
State sales tax: 4% (applies to lodging)
NYC hotel occupancy tax: 5.875% + city sales
State income tax: up to 10.9% (6.85% effective for most)
Property tax rate: ~1.72%
Lodging Tax Rates by City in New York
Combined lodging/occupancy tax rates for major vacation rental markets in New York.
4% state + 4.875% city sales + 5.875% hotel occupancy
4% state + 4% county + 3.625% local
4% state + 4% county + 4% city
Rates are estimates based on 2024-2025 data. Always verify with your local tax authority.
FAQs About New York Vacation Rental Taxes
Common questions about short-term rental taxes, permits, and compliance in New York.
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