State Airbnb laws2026 21 sources cited

New Jersey Short-Term Rental Laws & Hotel Tax (2026)

Short-term rentals are legal in New Jersey with no state license: towns set the permits, Jersey City, Newark and North Bergen require the owner to live there, and state taxes of 11.625% apply to most Airbnb stays.1,2,4,9,15

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 19 official sources and 2 Airbnb help pages. Not legal advice.

The short answer

New Jersey Airbnb Laws in Brief

  • No state license: permits, night caps and owner-occupancy rules are set by each town.
  • Jersey City: $250 permit, owner-occupied homes only, 60 nights a year while the owner is away. Newark: $250 yearly permit, owner-occupied only. Atlantic City: $150 application plus a $1,000 to $1,800 license.
  • Airbnb collects 6.625% sales tax plus a 5% State Occupancy Fee (11.625% in all) on most stays under 90 nights, plus local taxes where a town has them.
  • Fines reach $2,000 per violation in Jersey City, Newark and Atlantic City.

At a glance

New Jersey Short-Term Rental Laws at a Glance

State license required
Yes
Next rule change
Jan 1, 2027

The laws in brief

The rules a New Jersey host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

New Jersey Short-Term Rental Laws at a Glance
TopicRule
PermitTowns license short-term rentals9
Who can hostJersey City: owners only1,15
WhereJersey City: no rentals in rent-regulated buildings1
Building rulesCondominium and association approval2,4
Night capJersey City: 60 nights while the owner is away1,15
Minimum stayThe stay length that triggers a permit differs by town2,4,6
GuestsGuests must be 21 or older1,2,4
Listing displayPermit number in every listing1,2
PlatformsNewark: booking services must verify the permit2
InsuranceLiability insurance with the application2,4,15
NeighborsA contact who answers complaints around the clock2,4

Your home

Can You Host an Airbnb in New Jersey? It Depends on the Home

Whether you can host in New Jersey turns on whose home it is and whether you live there.

Your own home, rented whole while you're away

Allowed with conditions

Allowed with a town permit where the town permits it. Jersey City and North Bergen cap these rentals at 60 nights a year, Newark requires the home to be your principal residence, and Atlantic City requires an annual license.2,4,15,18

A room in your home with you present

Allowed with conditions

Allowed with the town's permit. Newark permits no more than two rooms in a single-family house the owner lives in, and Jersey City limits a single room to homes with enough bedrooms.1,2

A second home or investment property you don't live in

Allowed with conditions

Not allowed in Jersey City, Newark or North Bergen, which require the owner's principal residence. Atlantic City permits short-term rentals in any dwelling with a license, and Wildwood and Ocean City license every rental property.2,4,6,15,17,18

A rented apartment (tenant hosting)

Not allowed

A tenant cannot apply for a short-term rental permit or sublet short-term in Newark, Jersey City, Atlantic City or North Bergen, whatever the lease says.2,4,18

A condominium or association building

Allowed with conditions

The association's documents must allow rentals. Newark requires the condominium association's letter of approval with the application, and Atlantic City bars rentals where the documents expressly prohibit them.2,4

Permit

Do You Need a License for Airbnb in New Jersey?

Yes. New Jersey hosts need the Municipal short-term rental permit from town or city where the home stands, for example the Division of Housing Preservation in Jersey City, the Department of Engineering in Newark and the Department of Licensing and Inspections in Atlantic City. It costs $250.1,2,4,9,15

Who needs it
Hosts in towns that require one, including Jersey City, Newark, Atlantic City, Wildwood, Ocean City and North Bergen. The State asks only for a tax registration, from hosts who control three or more rental units in New Jersey.1,2,4,9,15
Issued by
The town or city where the home stands, for example the Division of Housing Preservation in Jersey City, the Department of Engineering in Newark and the Department of Licensing and Inspections in Atlantic City
Valid for
Jersey City and Newark permits last one year; an Atlantic City license is valid for the year applied for, without proration.
Processing
Newark decides within 10 business days of a complete application; Jersey City issues the permit within 30 days after satisfactory inspections.
On listings
The number must appear on every listing
Platform checks
Newark makes it unlawful for a booking service to collect a fee unless it has checked the permit number against the city's verification system, and Jersey City requires the permit number in every listing. State rules make marketplaces keep the municipal registration number, where one applies, for four years.

Fees

Fees
FeeAmount
Jersey City permit, initial applicationNon-refundable application fee for each Jersey City short-term rental permit.$250
Jersey City permit, annual renewalRenewal fee for the one-year Jersey City permit.$200
Newark permit, application and annual renewalNon-refundable fee that also covers the rental certificate of code compliance; the same $250 is charged at renewal.$250
Atlantic City license, applicationNon-refundable application fee, charged each year.$150
Atlantic City license, one to six occupantsAnnual license fee, set by the occupancy load the city's inspection approves.$1,000
Atlantic City license, seven to 11 occupantsAnnual license fee for an approved occupancy load of seven to 11.$1,500
Atlantic City license, more than 12 occupantsAnnual license fee for an approved occupancy load above 12.$1,800

Who qualifies

  • Jersey City and Newark: the host must own the home and live in it as a principal residence; a tenant cannot hold a permit.
  • North Bergen: only owners who live in the home as their principal residence; eligible homes are certain single-family houses, owner-occupied units in two- to four-family buildings and condominium units whose association allows rentals.
  • Atlantic City: rentals are allowed in any dwelling except condominiums and cooperatives whose governing documents expressly prohibit them; the owner, not a tenant, applies.
  • Condominium and association rules must allow rentals (Newark requires a letter of approval from the condominium association).

How to apply

  1. Read the town's ordinance for eligibility: principal-residence rules, building type, condominium or association rules and whether a tenant may apply.
  2. Gather the documents: proof of ownership and residence, liability insurance ($500,000 in Jersey City and Newark, $300,000 in Atlantic City), tax and municipal-court clearances and a zoning certificate where the town asks for one.
  3. Apply to the town: Jersey City through the online portal of its Division of Housing Preservation, Newark through its Department of Engineering, Atlantic City through its Division of Licensing and Inspections.
  4. Pass the town's inspection, then show the permit number in every listing (required in Jersey City and Newark).
  5. Register with the State (Form NJ-REG) only if you control three or more rental units in New Jersey and not every booking goes through a marketplace or a licensed real estate broker.

Permit rules

Towns license short-term rentals
Short-term rentals are largely governed by municipal ordinance. State law lets a town license rentals of residential property for fewer than 175 consecutive days, so permits, fees and limits differ from town to town.9
Permit number in every listing
Newark and Jersey City require the permit number in every advertisement or listing, and advertising a rental before the permit is issued is a violation.1,2 Applies to: Newark, Jersey City
Newark: booking services must verify the permit
A booking service may not collect a fee on a Newark short-term rental unless it has checked the listing against the city's verification system, and a platform that fails can be fined up to $2,000 per transaction.2 Applies to: Newark
Marketplaces collect and remit the taxes
A marketplace such as Airbnb must collect and remit the state sales tax, the State Occupancy Fee and any local occupancy tax on bookings made through it, and must keep booking records, including the municipal registration number where one applies, for four years.9,10
Atlantic City: license before renting or advertising
An Atlantic City owner must hold a short-term rental license from the Department of Licensing and Inspections before renting or advertising a rental.4,16 Applies to: Atlantic City
Wildwood: annual rental permit and inspection
Every Wildwood rental unit needs a rental permit, renewed annually, and the unit must pass the city's inspection before the first permit is issued.6 Applies to: Wildwood · In force since January 13, 2021
Ocean City: mercantile license (rental registration)
Ocean City requires a Mercantile License, also called a Rental Registration, for every residential and commercial rental property.17 Applies to: Ocean City
Advertised price must be the total price
Since May 12, 2025, a federal rule requires any advertised price for a short-term rental to show the total price, including mandatory fees; taxes and other government charges may be shown separately. It covers platforms and resellers as well as hosts.7,19 In force since May 12, 2025

Who can host

What New Jersey Cities and Counties Can and Can't Regulate

Jersey City: owners only
Only the property owner can hold a Jersey City short-term rental permit, and only for owner-occupied homes of the types the ordinance lists. Tenants cannot apply.1,15 Applies to: Jersey City
Newark: the owner's principal residence
Newark allows short-term rentals only in a home the owner lives in as a principal residence: a single-family house, a unit in a two-family or multi-family building where the owner lives in another unit, or up to two rooms in the owner's house.2 Applies to: Newark
North Bergen: principal residence only
North Bergen permits short-term rentals only where the owner lives at the property as a principal residence, and no one may hold more than two permits.18 Applies to: North Bergen
Atlantic City: any dwelling, with a license
Atlantic City permits short-term rentals in any dwelling, with limits for boarding houses, dormitories and similar buildings and for condominiums or cooperatives whose documents prohibit rentals. There is no principal-residence requirement.4 Applies to: Atlantic City
Tenants cannot hold a permit
Newark, Jersey City, Atlantic City and North Bergen reserve short-term rental permits for owners; a tenant may not apply or sublet on a short-term basis, even if the lease allows subletting.2,4,18 Applies to: Newark, Jersey City, Atlantic City, North Bergen
Condominium and association approval
A Newark condominium owner must submit the association's letter of approval with the permit application, and Atlantic City bars rentals in condominiums or cooperatives whose governing documents expressly prohibit them.2,4 Applies to: Newark, Atlantic City
Jersey City: no rentals in rent-regulated buildings
Jersey City does not permit short-term rentals in a multiple dwelling whose rent is set by HUD, a state agency or an agreement with the developer, or is governed by the city's rent control chapter.1 Applies to: Jersey City

Local rules

Local Rules in New Jersey's 6 Largest Airbnb Markets

A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are New Jersey's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

  1. 1. Jersey City

    Hudson County

    Jersey City allows stays of 28 days or fewer only by an owner who lives in the home, with a permit from the Division of Housing Preservation ($250 to apply, $200 a year to renew) and a 60-night cap on rentals while the owner is away. Courts can fine up to $2,000 per violation, and the permit number must appear in every listing. Guests pay the state taxes plus a 6% city occupancy tax.1,10,15

    • Permit from the Division of Housing Preservation: $250 initial, $200 a year to renew
    • Owners only; tenants cannot apply
    • 60 nights a year when the owner is not present
    • $500,000 liability insurance and an inspection before the permit issues

  2. 2. Newark

    Essex County

    Newark allows stays of 28 days or fewer only in a home the owner lives in, with a $250 annual permit from the Department of Engineering, an annual inspection and $500,000 of liability insurance. Booking services must verify the permit number, and fines reach $2,000 per violation per day. Guests pay a 6% city tax on top of the state taxes.2,3

    • Permit from the Department of Engineering: $250 a year, decided within 10 business days
    • Principal residence of the owner only; tenants cannot apply
    • Permit number in every listing; booking services must verify it
    • Reachable contact within two hours; no guests under 21

  3. 3. Atlantic City

    Atlantic County

    Atlantic City licenses short-term rentals (fewer than 90 consecutive days) in any dwelling except condominiums whose documents prohibit them. The $150 application fee is followed by an annual license fee of $1,000 to $1,800 by occupancy load, and hosts need $300,000 of liability insurance and a contact who can respond within one hour. Fines run up to $2,000 per violation.4,5,16

    • License from the Department of Licensing and Inspections before renting or advertising
    • $150 application plus $1,000 (one to six occupants), $1,500 (seven to 11) or $1,800 (more than 12) a year
    • $300,000 liability insurance covering short-term rental activity
    • Contact must respond within one hour; no renters under 21

  4. 4. Wildwood

    Cape May County

    Wildwood requires an annual rental permit and inspection for every rental unit, and treats a tenancy of fewer than 175 consecutive days as a short-term rental. The contact person must live in Cape May County unless the owner does. Guests pay 13.625% in state and county taxes and fees.6,10

    • Rental permit for every unit, renewed annually, with an inspection before the first permit
    • Short-term rental means a tenancy of fewer than 175 consecutive days
    • Contact person must live in Cape May County unless the owner does
    • Taxes and fees total 13.625%: 6.625% sales tax, 2% county tourism tax, 1.85% county assessment, 3.15% State Occupancy Fee

  5. 5. Ocean City

    Cape May County

    Ocean City requires a Mercantile License, also called a Rental Registration, for every residential and commercial rental property, issued by its Office of Licensing. A 3% municipal occupancy tax on transient accommodations has applied since November 1, 2025, on top of the state taxes.14,17

    • Mercantile License (rental registration) for every rental property, from the Office of Licensing
    • 3% municipal occupancy tax on transient accommodations since November 1, 2025
    • Plus the state 6.625% sales tax and 5% State Occupancy Fee

  6. 6. North Bergen

    Hudson County

    North Bergen's ordinance, announced on April 15, 2026, permits short-term rentals only where the owner lives in the home as a principal residence, capped at 60 nights a year. Tenants cannot host, one person or entity can hold at most two permits, and previously registered hosts must apply under the new ordinance within 90 days of its taking effect. A 3% municipal occupancy tax on transient accommodations applies from September 1, 2026.14,18

    • Annual permit; applications at the Building Department in Town Hall
    • Owner's principal residence only; 60 nights a year
    • No tenant hosting; no more than two permits per person or entity
    • Proof of residency, insurance and safety inspections; a responsible party reachable 24 hours a day

Taxes

New Jersey Short-Term Rental Taxes

About 11.6% on the nightly price and cleaning fee for a stay booked on Airbnb (6.625% sales tax plus the 5% State Occupancy Fee). Add up to 3% where a town has a municipal occupancy tax. Newark and the Wildwoods total 13.625%, and Jersey City adds a 3% Meadowlands assessment to its 13.625%.

New Jersey Short-Term Rental Taxes
TaxRateCollected by
New Jersey Sales Tax 6.625% of the nightly price and cleaning fee on stays booked through a marketplace or run as professionally managed units6.625%10,21Airbnb
State Occupancy Fee 5% of the price (1% in Atlantic City, Newark, Elizabeth and Jersey City; 3.15% in Wildwood, North Wildwood and Wildwood Crest)5%10,12,21Airbnb
Municipal Occupancy Tax Up to 3% where the town has adopted it; the Division of Taxation's list of October 2026 shows 35 municipalities, among them Ocean City, Lower Township, Seaside Heights and North Bergen—9,10,14,21Airbnb
Meadowlands Regional Hotel Use Assessment 3% in the Meadowlands towns, including Jersey City, North Bergen, Kearny and Secaucus in Hudson County and several Bergen County towns3%10,21Airbnb
Jersey City occupancy tax 6% of the price in Jersey City6%8,10,21Airbnb
Newark hotel occupancy and transient accommodation tax 6% of the price in Newark6%3,12,21Airbnb
Cape May County Tourism Tax 2% in Wildwood, North Wildwood and Wildwood Crest2%10,21Airbnb
Cape May County Tourism Assessment 1.85% in Wildwood, North Wildwood and Wildwood Crest1.85%10,21Airbnb

What the host still handles

  • A New Jersey business registration (Form NJ-REG) to collect Sales Tax and the State Occupancy Fee on direct bookings, only if you offer three or more rental units in New Jersey and not every rental goes through a marketplace or a licensed real estate broker
  • A municipal short-term rental permit, license or rental registration where the town requires one (Jersey City, Newark, Atlantic City, Wildwood, Ocean City and North Bergen all do)
  • In Atlantic City, a quarterly Hotel Occupancy Tax Report for units where a third-party operator does not collect the tax10,11,12,13,14,21

Operating rules

Operating Rules for New Jersey Short-Term Rentals

Jersey City: 60 nights while the owner is away
Jersey City limits rentals of a unit to 60 nights a calendar year when the owner is not present.1,15 Applies to: Jersey City
North Bergen: 60 nights a year
North Bergen caps short-term rentals at 60 nights a year, bars tenants from hosting and limits any person or entity to two permits.18 Applies to: North Bergen
The stay length that triggers a permit differs by town
Jersey City and Newark regulate rentals of 28 consecutive days or fewer, Atlantic City rentals of fewer than 90 consecutive days and Wildwood tenancies of fewer than 175 consecutive days.2,4,6 Applies to: Jersey City, Newark, Atlantic City, Wildwood
Liability insurance with the application
Atlantic City requires at least $300,000 of general liability insurance that covers short-term rental activity, and Jersey City and Newark require at least $500,000.2,4,15 Applies to: Atlantic City, Jersey City, Newark
State tax registration at three or more units
A host who offers three or more rental units in New Jersey must register with the State (Form NJ-REG) to collect the sales tax and State Occupancy Fee, unless every rental goes through a marketplace or a licensed real estate broker.10,11
Direct bookings by small hosts carry no state tax
The state sales tax and State Occupancy Fee do not apply to a rental booked directly with an owner who offers fewer than three units, as long as it is not booked through a marketplace.10,11 In force since August 9, 2019
Stays of 90 nights or more are not taxed
A rental of at least 90 consecutive days is exempt from the state sales tax and State Occupancy Fee.10
A town adds its own occupancy tax by ordinance
A town can adopt a municipal occupancy tax of up to 3% on short-term rentals, and it takes effect 90 days after the ordinance is sent to the Division of Taxation.9,10
Guests must be 21 or older
Newark, Jersey City and Atlantic City bar renting to anyone younger than 21; the person who signs the booking must be over 21 and stay in the home.1,2,4 Applies to: Newark, Jersey City, Atlantic City
A contact who answers complaints around the clock
Newark requires the owner, agent or responsible party to be reachable 24 hours a day and to respond within two hours, and Atlantic City requires a response within one hour.2,4 Applies to: Newark, Atlantic City
Wildwood: a Cape May County contact person
A Wildwood rental needs a contact person who lives in Cape May County for the term of the lease, unless the owner lives in the county or the home is rented through a real estate agent.6 Applies to: Wildwood · In force since January 13, 2021

Fines

How to Avoid Airbnb Fines in New Jersey

Fines in New Jersey fall on hosting without the Municipal short-term rental permit, or outside the rules above. With it in hand and the rules followed, none of the fines below apply.

  • Newark, Jersey City and Atlantic City: court fines of up to $2,000 per violation, and per day that a violation continues in Newark and Jersey City.1,2,4
  • Jersey City: fines of at least $100 for each day a violation continues, up to $2,000 per violation, and each night over the 60-night limit counts as a separate violation.1
  • Atlantic City: fines of up to $2,000 per violation, set by the municipal judge.4
  • Newark: a booking service that collects a fee without verifying the permit is liable for a civil penalty of up to $2,000 per transaction.2
  • Newark: a permit can be revoked after two substantiated complaints, and the property cannot reapply for one year.2
  • State taxes: the host who collects the sales tax and State Occupancy Fee is personally liable if they are not remitted to the Division of Taxation.10

Changes

What's Changed in New Jersey's Airbnb Rules, and What's Next

One change is scheduled after October 20, 2026; the most recent rules are listed first.

  1. January 1, 2027 Upcoming
    East Orange begins a 3% hotel and transient accommodation tax

    East Orange is listed with a 3% Municipal Occupancy Tax on hotels and on transient accommodations from January 1, 2027.14

  2. September 1, 2026
    North Bergen starts a municipal occupancy tax on short-term rentals

    The Division of Taxation lists a 3% Municipal Occupancy Tax on transient accommodations in North Bergen from September 1, 2026.14

  3. April 15, 2026
    North Bergen adopts a new short-term rental ordinance

    North Bergen announced an ordinance replacing its 2017 and 2023 laws: owner-occupied principal residences only, a 60-night annual cap, no tenant hosting and at most two permits per person or entity.18

  4. April 7, 2026
    State reminds towns of their authority over short-term rentals

    The Division of Local Government Services issued Local Finance Notice September 2026, reminding municipalities of their power to license short-term rentals and to adopt a municipal occupancy tax of up to 3%.9

  5. December 1, 2025
    Seaside Heights starts a municipal occupancy tax on short-term rentals

    The Division of Taxation lists a 3% Municipal Occupancy Tax on transient accommodations in Seaside Heights from December 1, 2025.14

  6. November 1, 2025
    Ocean City starts a municipal occupancy tax on short-term rentals

    The Division of Taxation lists a 3% Municipal Occupancy Tax on transient accommodations in Ocean City from November 1, 2025.14

  7. June 11, 2025
    Jersey City amends Chapter 255

    Ordinance 25-059 amended Jersey City's short-term rental requirements and its violations and penalties section.1

  8. April 16, 2025
    Atlantic City amends its short-term rental article

    Ordinance 22-2025 amended Atlantic City's definition of a short-term rental and its occupancy tax and promotion fee collection rules for listing agents and online platforms.5

  9. December 20, 2023
    Newark adds booking-service verification

    Newark amended its short-term rental chapter to make booking services verify each listing's registration number through the city's system and to set civil penalties of up to $2,000 per transaction.2

  10. April 1, 2022
    Wildwoods add county tourism taxes

    Wildwood, Wildwood Crest and North Wildwood began charging the 2% Cape May County Tourism Tax and 1.85% Assessment on short-term rentals, and the State Occupancy Fee there fell to 3.15%.10

  11. December 1, 2021
    Jersey City State Occupancy Fee cut to 1%

    Jersey City amended its ordinance to charge its hotel occupancy tax on short-term rentals, and the State Occupancy Fee there fell to 1%.10

  12. August 9, 2019
    State taxes limited to marketplace bookings and professionally managed units

    An amended law applies the state taxes and fees only to rentals obtained through a transient space marketplace or run as a professionally managed unit (an owner offering three or more units).10,11

  13. October 1, 2018
    State taxes extended to short-term rentals

    Sales Tax, the State Occupancy Fee and the Meadowlands Regional Hotel Use Assessment began to apply to transient accommodations, including homes rented on platforms such as Airbnb.10

Listing data

What New Jersey's Listings Show

What officials report

35
Municipalities with a tax on transient accommodations · as of October 5, 2026The Division of Taxation's list dated October 5, 2026 shows 35 municipalities with a Municipal Occupancy Tax rate on transient accommodations, 3% in all but Brigantine (1.25%).14

Earnings

What Could a Short-Term Rental in New Jersey Earn?

The rules shape the numbers: a permit that costs $200 a year, a cap of 60 nights a year and taxes of 11.625% that Airbnb adds to guests' bills. For a specific address, the short-term rental calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

New Jersey Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in New Jersey?

Yes. Short-term rentals are largely governed by municipal ordinance, and state law lets a town license rentals of fewer than 175 consecutive days, so legality depends on the town. Jersey City, Newark and North Bergen allow hosting only by owners who live in the home.2,9,15,18

Do I need a permit for Airbnb in New Jersey?

There is no state permit; the town decides. Jersey City, Newark, Atlantic City, Wildwood, Ocean City and North Bergen each require a permit, license or rental registration, and Jersey City and Newark need it before you advertise.2,4,6,9,15,17,18

How much is a short-term rental license in New Jersey?

Fees are local. Jersey City charges $250 to apply and $200 a year to renew, Newark $250 a year, and Atlantic City a $150 application fee plus an annual license of $1,000 to $1,800 by occupancy load.2,4,15

Can I rent a home I don't live in?

Not in Jersey City, Newark or North Bergen, which require the owner's principal residence. Atlantic City permits short-term rentals in any dwelling with a license, and Wildwood and Ocean City license every rental property.2,4,6,15,17,18

Is there a limit on how many nights I can host in New Jersey?

Not statewide. Jersey City caps rentals at 60 nights a calendar year when the owner is away, and North Bergen caps rentals at 60 nights a year. Other towns set their own limits.15,18

Does Airbnb collect hotel or occupancy tax in New Jersey?

Yes. Airbnb collects the 6.625% sales tax, the 5% State Occupancy Fee and locally imposed occupancy taxes on reservations of 89 nights or shorter, for certain listing types. Hosts remain responsible for other tax obligations.21

What is the total tax on an Airbnb stay in New Jersey?

About 11.6% on the price and cleaning fee: 6.625% sales tax plus a 5% State Occupancy Fee. Add up to 3% where the town has a municipal occupancy tax; Newark and the Wildwoods total 13.625%.10,12,14

Do I have to register for sales tax as an Airbnb host in New Jersey?

Only if you offer three or more rental units in New Jersey and not every rental goes through a marketplace or a licensed real estate broker. Hosts whose bookings all come through Airbnb do not have to register to collect the state taxes.10,11

What is the fine for an illegal short-term rental in New Jersey?

Towns set the fines. Newark, Jersey City and Atlantic City can fine up to $2,000 per violation, and in Newark and Jersey City for each day it continues. A Newark permit can be revoked after two substantiated complaints.1,2,4

Can a tenant list an apartment on Airbnb in New Jersey?

Not in Newark, Jersey City, Atlantic City or North Bergen, where only the owner can hold a permit and a tenant may not sublet short-term, whatever the lease says.2,4,18

Do I need to show my permit number on my Airbnb listing?

In Newark and Jersey City, yes: the permit number must appear in every advertisement or listing. Newark also bars booking services from collecting a fee until they have verified the number.1,2

Are stays of 90 nights or more taxed?

No. A rental of at least 90 consecutive days is exempt from the state sales tax and State Occupancy Fee.10

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The Jersey City municipal code was read in a browser because the Municode site does not load for scripts; the FTC fee-rule FAQ was read from an Internet Archive copy.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. Chapter 255 - Short-Term Rentals, Code of Ordinances · City of Jersey City (Municode)
  2. 2. Chapter 18:14 Short-Term Rentals · City of Newark Code (eCode360)
  3. 3. Chapter 10:20 Hotel Occupancy and Transient Accommodation Tax · City of Newark Code (eCode360)
  4. 4. Chapter 194: Occupancy Permits · Atlantic City Code (eCode360)
  5. 5. Article IV: Short-Term Rentals (Chapter 209A Rental Property) · Atlantic City Code (eCode360)
  6. 6. Article I: Registration, Inspection and Licensing of Rental Properties · City of Wildwood Code (eCode360)
  7. 7. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
  8. 8. Ordinance 20-027: Amendments to Chapter 304 (Taxation), Article V, to include transient accommodations · City of Jersey City Municipal Council
  9. 9. Local Finance Notice 2026-09: Short-Term Transient Accommodations · New Jersey Department of Community Affairs, Division of Local Government Services
  10. 10. TB-81R2: Taxes Imposed on the Rental of Transient Accommodations · New Jersey Division of Taxation
  11. 11. Transient Accommodations Frequently Asked Questions · New Jersey Division of Taxation
  12. 12. New Jersey Hotel/Motel and State Occupancy Fee Information · New Jersey Division of Taxation
  13. 13. Hotel and Motel Occupancy Fee Information: Municipal Occupancy Tax · New Jersey Division of Taxation
  14. 14. Municipal Occupancy Tax List (updated October 5, 2026) · New Jersey Division of Taxation
  15. 15. Short-term Rentals Frequently Asked Questions · City of Jersey City, Division of Housing Preservation
  16. 16. Short-Term Rental Compliance · City of Atlantic City
  17. 17. Mercantile Licensing FAQ · City of Ocean City, Office of Licensing
  18. 18. North Bergen Adopts New Ordinance Regulating Short-Term Rentals (April 15, 2026) · Township of North Bergen
  19. 19. The Rule on Unfair or Deceptive Fees: Frequently Asked Questions · Federal Trade Commission
  20. 20. Responsible hosting in the United States · Airbnb Help Center
  21. 21. Occupancy tax collection and remittance by Airbnb in New Jersey · Airbnb Help Center