New York City STR Rules

New York City has the strictest STR rules in the country. Since Local Law 18 took effect in September 2023, hosts must register with the city, be present during guest stays, and may only rent rooms — not entire unoccupied units — for fewer than 30 days.

Permit Requirements

Key Rules for New York City STR Hosts

• ✓Host must be present during the entire guest stay
• ✓Maximum 2 guests at a time for stays under 30 days
• ✓Entire-unit unhosted rentals under 30 days are effectively prohibited
• ✓Must obtain a Short-Term Rental Registration from the city
• ✓Airbnb and VRBO are required to verify registration before listing
• ✓Rental of individual rooms is permitted with host present
• ✓Stays of 30 days or more are not covered by Local Law 18

How to Get Started in New York City

1. 1Verify your unit is not in a building with a "no-STR" deed restriction or condo rule
2. 2Apply for registration at nyc.gov/specialenforcement
3. 3Provide proof of primary residency (utility bills, tax returns, etc.)
4. 4Receive registration number and add it to your listing
5. 5Register with NYC Finance for hotel room occupancy tax collection

Tax Breakdown

Estimated effective rate: ~14.75%

• •NYC Hotel Room Occupancy Tax: 5.875%
• •NYC Hotel Unit Fee: $1.50/unit/day
• •NYS Sales Tax: 4%
• •NYC Sales Tax: 4.5%
• •NY State Hotel Unit Fee: 1.5%

Note: Airbnb and VRBO typically collect and remit state and city taxes on behalf of hosts in these markets. Verify your platform's tax collection policy.

Also check the NY state guide for state-level tax registration, HOA rules, and preemption status.