What is the New Jersey state lodging tax rate?

6.25% statewide. New Jersey applies 6.625% state sales tax to lodging plus a 5% state occupancy fee. Some municipalities add a 1–6% municipal occupancy tax — Jersey City and Newark are at 6%, Atlantic City has its own complex Luxury and Promotion stack. The 2018 Airbnb expansion law extended sales and occupancy fee to all 'transient accommodations' under 90 days. Both major platforms collect the state pieces; municipal occupancy is split. Jersey Shore towns (Asbury Park, Wildwood, Cape May) add seasonal STR registration requirements.

Do Airbnb and Vrbo collect New Jersey lodging tax for me?

Airbnb and Vrbo collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in New Jersey?

Cities and counties may add 0% to 6% on top of the state rate.

Where can I see the official source?

The authoritative source is the New Jersey Department of Revenue at https://www.state.nj.us/treasury/taxation/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

New Jersey Lodging Tax Calculator

How New Jersey lodging tax works

New Jersey stacks three or four layers on short-term rental stays under 90 days:

6.625% state sales tax — applies to the room charge.
5% state occupancy fee — separate from sales tax, dedicated to state revenue. Reduced to 1% inside cities with their own hotel tax (Newark, Jersey City, Atlantic City, Elizabeth).
Municipal occupancy tax — most non-shore municipalities may add up to 3% more.
Tourism / sports / arena assessments — Atlantic City and Wildwoods layer on additional dedicated taxes (luxury tax, tourism assessment).

Effective rates in New Jersey’s top STR markets:

Cape May (Cape May County): 6.625% + 5% state occupancy + 3% Cape May municipal = ~14.6%
Wildwood / North Wildwood / Wildwood Crest: 6.625% + 5% + 3% municipal + 2% Wildwoods tourism assessment + 1.85% Cape May tourism = ~18.5% (one of the heaviest in the US)
Long Beach Island (Beach Haven, Surf City, Harvey Cedars, Ship Bottom, Barnegat Light): 6.625% + 5% + 3% municipal = ~14.6%
Atlantic City: 6.625% + 1% state occupancy + 1% AC luxury (rooms) + 9% AC luxury sales (some categories) + tourism assessments = ~13–18% depending on classification
Jersey City / Newark / Hoboken: 6.625% + 1% state occupancy + 6% local hotel tax = ~13.6%

Wildwoods specifically can hit guests with an effective rate north of 18%. That matters for pricing strategy.

Platform collection

Airbnb and Vrbo collect and remit the 6.625% state sales tax and the 5% state occupancy fee in most cases. Municipal occupancy tax is sometimes platform-collected and sometimes the host’s job — Cape May and Wildwood typically rely on hosts to register and remit the local layer. Atlantic City luxury and tourism assessments are usually platform-collected.

The NJ Division of Taxation publishes current marketplace-facilitator coverage. Re-verify each tax period.

What this means in practice

For state-level layers — handled by Airbnb and Vrbo.
For municipal occupancy tax — register with the town clerk in Cape May, Wildwood, LBI, etc. Quarterly returns are common.
The 90-day exemption is unusual: stays of 90+ consecutive days to the same occupant escape the state occupancy fee. Sales tax still applies for the first 90 days.
Shore municipalities have mercy rules: a property leased “for the season” (typically a single tenant 90+ days) may qualify for an alternate tax treatment. Verify with a CPA.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Set the local add-on rate. Cape May or LBI = 8% (5% state occupancy + 3% municipal). Wildwood = ~12% (state + municipal + Wildwoods tourism + Cape May tourism). Atlantic City = depends on classification, start at 7%.
Read the effective rate. The 6.625% state sales is the base; your local add-on layers on top.

Source: NJ Division of Taxation. Verified 2026-05-11. Not tax advice — confirm with a CPA or the municipal clerk before filing.