New York City Short-Term Rental Laws (2026)

Permits, taxes, caps, and penalties for Airbnb & vacation rentals in New York City, New York — from official sources, with citations. Reviewed 2026-07-02.

Prohibited in Most Areas

In NYC, renting a whole apartment for under 30 days is effectively off the table — Local Law 18 only allows registered, host-present stays with at most two guests, so most landlords should plan on 30+ day rentals.

Can you operate a short-term rental in New York City?

Local Law 18 requires anyone offering stays under 30 days to register with the Mayor's Office of Special Enforcement (OSE), and registration is only available for genuine home-sharing: the host must be a natural person who permanently lives in the unit, must stay in the unit with the guests, and can host no more than two paying guests who share the household. Whole-unit, host-absent short stays in ordinary apartment buildings are illegal. Rentals of 30 days or more are outside the law's scope.

Registration required for stays under 30 days

Hosts must register with OSE before offering short-term stays, and booking platforms can only process bookings tied to a verified registration.

§ Local Law 18 (2022) — Short-Term Rental Registration Law

Host must live there and be present

Short-term rentals are only permitted when you stay in the same unit as your guests, host no more than two paying guests at a time, and maintain a common household with them.

§ OSE FAQ for Prospective Hosts

Only natural persons; lease must allow it

The registrant must be an individual (not an LLC) who is the permanent occupant of the unit, and must not be barred from short-term renting by a lease or other agreement.

§ OSE Registration Law

Prohibited Buildings List

Building owners can place their buildings on OSE's Prohibited Buildings List; registrations in listed buildings can be revoked through OATH proceedings, and new registrations there are blocked.

§ OSE Registration Law — Prohibited Buildings List

30+ day rentals unaffected

Leases and stays of 30 days or more are not short-term rentals under this law — that's the compliant path for most NYC landlords.

§ Local Law 18 scope

Permits & licenses in New York City

Registration runs through OSE's online Short-Term Rental Registration portal with a $145 non-refundable fee, identity and occupancy documentation, and certification that your lease allows hosting.

1
Confirm eligibility
You must be a natural person, the permanent occupant of the unit, physically present during stays, hosting no more than two paying guests, and your building must not be on the Prohibited Buildings List.
2
Apply on the OSE portal
Submit through the NYC Short-Term Rental Registration Portal (strr-portal.ose.nyc.gov) with documents proving your identity and occupancy status.
3
Certify compliance
Applicants certify they meet the legal requirements, including that no lease or agreement prohibits short-term rentals in the unit.
4
Use your registration number
Once approved, the registration is what allows platforms like Airbnb to process your bookings; unverified listings can't take reservations.

Fees: $145 non-refundable application fee, plus a small payment processing fee, paid at submission.

Short-term rental taxes in New York City

NYC treats short-term stays like hotel occupancy for tax purposes: the city's hotel room occupancy tax applies on top of separate state and city sales taxes and state fees.

Level	Tax	Rate	Collected by	Filing
City	NYC Hotel Room Occupancy Tax	5.875% (rate extended through November 30, 2027)	Varies	Filed with NYC Department of Finance (see source for frequency)
State	New York State and local sales tax on occupancy	see source	Varies	Filed with NY State Dept. of Taxation and Finance; independent of the city hotel tax
State	NY State hotel unit fee	see source	Varies	see source

These rules change — New York City can amend them any month.

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Operating rules

Two-guest cap

No more than two paying guests at a time, and they must have a common household with you (e.g., shared access to the unit).

§ Local Law 18 / OSE host rules

Host present for every stay

You must be staying in the same unit or apartment as your guests for the entire short-term stay.

§ OSE FAQ for Prospective Hosts

No advertising illegal rentals

New York State law separately bans advertising Class A apartments (buildings with 3+ permanent residential units) for stays under 30 days.

§ NY Multiple Dwelling Law advertising prohibition

Keep registration current

Registered hosts who drift back to illegal offerings face inspections, summonses, revocation, and denial of future renewals.

§ OSE enforcement notices

Penalties for illegal short-term rentals in New York City

NYC enforcement is aggressive and well-funded — OSE issues fines, sues repeat offenders, and cuts off bookings at the platform level.

⚠Unregistered short-term rentals: fines of the lesser of $5,000 per transaction or three times the revenue the host generated.
⚠Advertising a Class A apartment for under 30 days: fines from $1,000 to $7,500 under New York State law.
⚠Registered hosts violating program requirements face additional fines, registration revocation, and denial of renewals.
⚠OSE has filed lawsuits under Local Law 18 against illegal operators, including a first-of-its-kind suit in May 2025.

Official sources

Summarized from the official sources above as of 2026-07-02. Informational, not legal advice — always confirm requirements with the jurisdiction before acting.

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