What is the New York state lodging tax rate?

4% statewide. 4% state sales tax plus local sales tax and (in NYC) hotel room occupancy tax. NYC has strict short-term rental rules.

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

Airbnb 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 York?

Cities and counties may add 0% to 8.75% on top of the state rate.

Where can I see the official source?

The authoritative source is the New York Department of Revenue at https://www.tax.ny.gov/bus/st/sales_tax.htm. 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 York Lodging Tax Calculator

How New York lodging tax works

New York charges a 4% state sales tax on transient lodging plus local sales tax that varies by county (typically 3–5%). Inside New York City, an additional hotel room occupancy tax of about 5.875% applies, plus a $1.50/night unit fee — combined NYC effective rate is roughly 14.75% on the room rate plus the per-night fee.

Common stacks:

NYC (5 boroughs) — 4% state + 4.5% city sales tax + 5.875% hotel occupancy + $1.50/night = ~14.75% + $1.50
Westchester / Long Island — 4% state + 3–4.5% county = 7–8.5%
Albany / Saratoga — 4% state + 4% local = 8%
Buffalo (Erie County) — 4% state + 4.75% local + Erie County hotel/motel tax = ~12%

Platform collection

Airbnb collects and remits state and local sales tax for New York hosts. Vrbo’s coverage is narrower. Neither platform fully handles NYC hotel occupancy tax in all cases — and NYC’s STR registration requirements (Local Law 18, effective 2023) are strict enough that most short-term-stay rentals in NYC must register with the Mayor’s Office of Special Enforcement before listing.

What this means in practice

Outside NYC — typical state + county sales tax stack. Airbnb handles most of it.
Inside NYC — you almost certainly cannot run a traditional STR without a registered host present. Local Law 18 effectively restricts most “whole home” STR listings under 30 nights. Verify with Mayor’s Office of Special Enforcement before listing in NYC.
Stays 30+ nights are exempt from sales tax under NY law and typically exempt from NYC’s STR restrictions.

How to use the calculator above

Enter your booking subtotal.
Enter the local add-on rate. Outside NYC: typically 3–5%. Inside NYC: ~10.5% (county sales + hotel occupancy combined; the per-night $1.50 fee isn’t modeled by this calculator and must be added separately).
The result is informational. NYC hosts especially should consult a CPA familiar with Local Law 18.

Source: New York State Department of Taxation and Finance. Verified 2026-05-05. Not tax advice.