State Airbnb laws2026 22 sources cited

New York Short-Term Rental Laws & Hotel Tax by County (2026)

Short-term rentals are legal in New York State with no state license. Sales tax applies to every stay, towns and cities set their own permits, and New York City allows stays under 30 days only with the host present.^{2,5,7,12,16,17,18,19,20}

Source: AirROI Reviewed by Jun Zhou, Founder @ AirROI Rules checked October 17, 2026

From 21 official sources and 1 Airbnb help page. Not legal advice.

The short answer

New York Airbnb Laws in Brief

No state host license: permits come from the town or city, for example Saratoga Springs $100 or $750 a year, Southampton $400 for two years and New York City $145.
Sales tax of 7% to 8.875% applies to stays up to 89 nights (179 in New York City) and Airbnb collects it, plus a county occupancy tax of 2% to 7% in about 40 counties.
New York City allows stays under 30 days only with the host present and at most two guests; Saratoga Springs caps rentals at 150 days a year.
Fines reach $30,000 for a repeat offense in East Hampton and $7,500 for advertising a short stay in a New York City building of three or more homes.

At a glance

New York Short-Term Rental Laws at a Glance

State license required: Yes
Tax on a stay: 10%–15%
Latest rule change: Jun 1, 2025

The laws in brief

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

New York Short-Term Rental Laws at a Glance
Topic	Rule
Permit	Permits are set locally^8,18
Who can host	New York City: host must be present¹¹
Where	The state law applies in New York City¹
Building rules	HOA and condo rules still apply¹⁸
Night cap	Saratoga Springs: 150 days a year^5,18
Minimum stay	Southampton: 14-night minimum¹⁶
Listing display	New York City: advertising ban in Class A buildings¹⁵
Platforms	Booking services collect the tax⁸
Insurance	Saratoga Springs: insurance required⁵
Neighbors	Saratoga Springs: 24-hour local contact⁵

Your home

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

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

Your own home, rented whole while you're away

Allowed with conditions

Allowed outside New York City with the local permit, but not in the city, where a stay under 30 days needs the host present. Saratoga Springs caps rentals at 150 days a year, Southampton requires at least 14 nights, and East Hampton treats three stays of two weeks or less in six months as an unlawful motel.^3,11,16,18

A room in your home with you present

Allowed with conditions

The most widely allowed form of hosting. New York City allows it with a registration and at most two guests; elsewhere the town or city permit still applies, and East Hampton separately permits renting one or two guest rooms while the owner's family is in residence.^4,11,12

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

Allowed with conditions

Depends on the municipality. Not allowed for stays under 30 days in a New York City Class A building; possible with a $750 non-primary license in Saratoga Springs, a special use permit in Buffalo, or a rental permit in Southampton, East Hampton and Southold.^1,7,16,18,19

A rented apartment (tenant hosting)

Allowed with conditions

A tenant may host only with the owner's written permission in Saratoga Springs, and in New York City only as the permanent occupant, present during the stay, and where the lease allows it.^5,13

A rent-regulated or public-housing apartment in New York City

Not allowed

New York City does not register rent-controlled, rent-stabilized, NYCHA or single-room-occupancy units, so these cannot host legally.¹²

A condo, co-op or HOA home

Allowed with conditions

A city license does not override association bylaws; a host in an association confirms the bylaws allow short stays before applying.¹⁸

Permit

Do You Need a License for Airbnb in New York?

Yes. New York hosts need the Local short-term rental permit from town, village or city where the home stands; there is no state host license. It costs $145.^{2,5,7,12,16,17,18,19,20}

Who needs it: Hosts in municipalities that require one: every host in New York City, Saratoga Springs and Buffalo, and every rental owner in Southampton, East Hampton and Southold. Separately, an operator who rents without a booking service registers with the state as a sales tax vendor.^{2,5,7,12,16,17,18,19,20}
Issued by: The town, village or city where the home stands; there is no state host license
Valid for: Annual in Saratoga Springs and Buffalo; two years in Southampton, East Hampton and Southold.
Processing: Southampton takes about 1 to 3 weeks for most of the year and 2 to 4 weeks in summer.
On listings: The number must appear on every listing
Platform checks: New York City bars platforms from processing stays for unregistered rentals; East Hampton and Southold require the registration or permit number in every advertisement.

Fees

Fees
Fee	Amount	When
New York City registrationNon-refundable application fee for the Mayor's Office of Special Enforcement registration, plus a small payment processing fee.	$145	per application
Saratoga Springs license, primary residence2026 fee for a short-term rental license on the owner's primary residence.	$100	annual
Saratoga Springs license, non-primary residence2026 fee per license for a property the owner does not live in.	$750	annual
Southampton rental permitStandard new or renewal fee; a certified architect or engineer inspection is $250 and a property in violation of Chapter 270 pays $800.	$400	every 2 years
Southold rental permitRental permit application fee; the permit must be renewed every two years.	$300	every 2 years

Who qualifies

New York City: the host must be the permanent occupant and present during the stay; rent-controlled, rent-stabilized, public-housing and single-room-occupancy units are not eligible
Saratoga Springs: proof of ownership (or written owner consent for a tenant), insurance, a fire inspection and a notarized safety affidavit; 150 rental days a year
Buffalo: a non-owner-occupied rental needs a special use permit before the license is processed
Southampton: a safety inspection and stays of at least 14 days; Southold: a safety inspection and a certificate of occupancy
East Hampton: a rental registry number, a certificate of occupancy and a notarized inspection checklist

How to apply

Check the code of the town, village or city where the home stands, because rules differ even between neighboring towns.
Apply through the local office: the OSE registration portal in New York City, the Accounts Department portal in Saratoga Springs, Code Enforcement in Southampton, the Building Department in East Hampton and Southold, or Permit and Inspection Services in Buffalo.
Pass the inspection the municipality requires, such as the Saratoga Springs fire inspection or the Southampton and Southold safety inspection.
Register with the New York State Department of Taxation and Finance as a sales tax vendor unless a booking service such as Airbnb collects tax on all of the stays.

Permit rules

Permits are set locally: New York State does not license hosts: its registration requirement is for sales tax. Permits and registrations come from the town, village or city, such as the New York City OSE registration, the Saratoga Springs and Buffalo annual licenses and the two-year rental permits in Southampton, East Hampton and Southold.^8,18
Booking services collect the tax: A booking service that facilitates a stay in New York is responsible for collecting state and local sales tax and, in New York City, the unit fee, on every short-term rental stay it books.⁸ In force since March 1, 2025
New York City: registration with OSE: New York City hosts register with the Mayor's Office of Special Enforcement under Local Law 18; enforcement began after September 5, 2023, and the application fee is $145.^12,13 Applies to: New York City · In force since September 5, 2023
New York City: platforms must check registration: Booking platforms may not process transactions for unregistered short-term rentals in New York City.¹² Applies to: New York City · In force since September 5, 2023
New York City: advertising ban in Class A buildings: State law bars advertising an apartment in a Class A multiple dwelling for any period under 30 days, with fines of $1,000 to $7,500 issued to the person responsible for the advertisement.¹⁵ Applies to: New York City
Saratoga Springs: annual license: Saratoga Springs requires an annual short-term rental license for any property or unit rented for fewer than 30 consecutive days, and a license is needed for each unit.^5,18 Applies to: Saratoga Springs · In force since June 1, 2025
Southampton: rental permit: Any home rented in the Town of Southampton needs a rental permit before it is rented, valid for two years and not transferable to a new owner.¹⁶ Applies to: Southampton
East Hampton: rental registry number: A rental property in the Town of East Hampton (outside the incorporated villages) must be registered with the Building Department, and every advertisement must carry the registration number; registration lasts two years.² Applies to: East Hampton · In force since April 21, 2022
Southold: rental permit: Southold requires a rental permit for any rental occupancy of a dwelling; it is valid for 24 months and needs a certificate of occupancy and an inspection report.^7,20 Applies to: Southold · In force since August 29, 2023
Southold: permit number in every ad: Southold requires the rental permit number in every written, posted and online advertisement, and bars anyone from listing a rental that has no current permit.⁷ Applies to: Southold · In force since August 29, 2023
Buffalo: annual license: Buffalo requires a Short-Term Rental License for each location, renewed every year, and a new owner must apply again.¹⁹ Applies to: Buffalo

Who can host

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

Class A buildings in New York City: 30 days or more: Under the state Multiple Dwelling Law, a Class A multiple dwelling (generally a building with three or more homes) in New York City may be used only for permanent residence, meaning occupancy of 30 consecutive days or more, apart from narrow exceptions such as unpaid guests.^1,15 Applies to: New York City
The state law applies in New York City: The Multiple Dwelling Law applies automatically only in cities of 325,000 or more people, which in New York is New York City; another city, town or village applies it only if it adopts it by local law.¹
New York City: host must be present: New York City allows stays under 30 days only when the host lives in the unit and stays with the guests, with at most two guests (children under 4 not counted).¹¹ Applies to: New York City
New York City: ineligible homes: New York City does not register rent-controlled, rent-stabilized, public-housing (NYCHA) or single-room-occupancy units.¹² Applies to: New York City
Buffalo: special use permit for non-owner-occupied rentals: A Buffalo rental that is not the owner's permanent residence needs a special use permit before the license is processed, and zoning rules may also apply.¹⁹ Applies to: Buffalo
HOA and condo rules still apply: A city license does not override a homeowners' or condo association's limits on short-term rental; the host remains bound by those bylaws.¹⁸ Applies to: Saratoga Springs

Local rules

Local Rules in New York'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 York's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

1. New York
New York County (New York City) County
New York City allows stays under 30 days only when the host lives in the unit and is present, with at most two guests. Hosts register with the Mayor's Office of Special Enforcement for $145, and unregistered rentals face fines of the lesser of $5,000 per transaction or triple the revenue.^{11,12,13,14,15}
- Registration with the Mayor's Office of Special Enforcement; application fee $145
- Host must live in the unit and be present; two guests maximum
- Rent-controlled, rent-stabilized, NYCHA and SRO units are not eligible
- Platforms may not process stays for unregistered rentals
2. Town of East Hampton
Suffolk County
East Hampton requires every rental property outside the incorporated villages to hold a rental registry number from the Building Department, renewed every two years, and the number must appear in every advertisement. A single-family home rented for two weeks or less on three or more occasions in six months counts as an unlawful motel.^2,3,9,22
- Rental registry number from the Building Department; registration expires after two years
- Registry number required in every rental advertisement (fine $150 to $1,500 if missing)
- Three rentals of two weeks or less within six months is treated as an unlawful motel use
- Fines $3,000 to $15,000, or $8,000 to $30,000 for a repeat within 18 months
3. Town of Southampton
Suffolk County
Southampton requires a rental permit for any home rented, valid for two years, and bars rentals shorter than 14 days as transient rentals. The standard fee is $400, and a property found in violation pays $800.^9,16,17,22
- Rental permit required before renting; valid two years; $400 standard fee
- Minimum stay 14 days; shorter stays are transient rentals and not allowed
- Permit is not transferable to a new owner; a safety inspection is required
- Advertising without a permit can bring violations and suspension of renting rights for two years
4. Buffalo
Erie County
Buffalo requires a Short-Term Rental License for each location, renewed every year. A rental that is not the owner's permanent residence needs a special use permit, and Chapter 380 sets certificate fees of $500 then $200 a year for owner-occupied homes and $1,000 then $400 a year for others.^6,9,19,22
- Annual Short-Term Rental License for each location; a new owner reapplies
- Non-owner-occupied rentals need a special use permit and may face zoning limits
- Certificate fees: $500 first year and $200 a year if owner-occupied; $1,000 and $400 a year otherwise
- Fine: $500 per violation for operating without a license
5. City of Saratoga Springs
Saratoga County
Saratoga Springs requires an annual short-term rental license for any rental under 30 consecutive days, caps rentals at 150 days a year, and licenses cost $100 for a primary residence and $750 for any other property in 2026. Fines run up to $2,500, $5,000 and $7,500 for a first, second and third violation.^5,9,18
- Annual license: $100 primary residence, $750 non-primary (2026)
- Maximum 150 rental days per calendar year, primary or not
- Fire inspection each year, insurance of dwelling value plus $300,000, and a 24-hour contact within 50 miles
- Fines up to $2,500, $5,000 and $7,500; revocation means a one-year wait
6. Town of Southold
Suffolk County
Southold requires a rental permit for every rental occupancy of a dwelling, valid 24 months and costing $300, with a certificate of occupancy and an inspection report. The permit number must appear in every advertisement, and the Town Code Committee took up a proposed short-term rental code in 2026.^7,20,21,22
- Rental permit under Chapter 207: $300, valid 24 months
- Certificate of occupancy and a town or professional inspection report required
- Permit number in every advertisement; no listing without a current permit
- Fines $3,000 to $10,000 (first), $5,000 to $20,000 (second within five years)

Taxes

New York Short-Term Rental Taxes

Sales tax of 8% in most counties (7% to 8.875% across the state) on the nightly price and cleaning fee, plus a county occupancy tax of 2% to 7% in about 40 counties and, in New York City, $1.50 a night.

New York Short-Term Rental Taxes
Tax	Rate	Collected by
New York State sales tax 4% state rate on the rent, including cleaning and guest fees, for stays up to 89 nights (179 in New York City)	4%^8,10,22	Airbnb
Local sales tax (county or city) Adds 3% to 4.875% to the state rate, for a combined 7% to 8.875%; most counties combine to 8% and New York City to 8.875%	—^9,22	Airbnb
County hotel or motel room occupancy tax 2% to 7% of the room price depending on the county (for example Onondaga 7%, Monroe 6%, Suffolk 5.5%, Erie 3%), in the counties that levy one	—²²	Airbnb
City hotel occupancy tax (Buffalo, Newburgh, Beacon) Buffalo 3%, Newburgh 5% and Beacon 2% of the room price, on top of the county tax	—²²	Airbnb
New York City unit fee $1.50 per night for each short-term rental unit in New York City	$1.50 a night^8,22	Airbnb

Total on a stay 10%–15% · All by Airbnb

The county's share varies: the county table below has the rate for all 40 counties, and which ones Airbnb collects.

What the host still handles

A New York State sales tax vendor registration with the Department of Taxation and Finance, unless a booking service such as Airbnb collects tax on all of the host's stays or the host rents out its own property for 3 days or less in a calendar year without a booking service
County or city occupancy tax registration where one applies and Airbnb does not collect it, for example stays booked outside Airbnb
In New York City, a check with the NYC Department of Finance on the hotel room occupancy tax^8,9,10,22

Counties

New York Hotel Tax by County (2026 Rates)

A stay in New York carries the state rate plus the county's discretionary sales surtax and its local option taxes, such as the tourist development tax. Across the 40 counties the total runs from 10% to 15%.

Airbnb collects the state tax and surtax on every booking. It also collects the county's local taxes in 40 counties.

New York Hotel Tax by County (2026 Rates)
County	Total on a stay	Local taxes	Surtax	Who collects
Allegany County room occupancy tax 4%, stays of 29 nights or fewer	12.5%	4%	4.5%	Airbnb collects all
Broome County room occupancy tax 5%, stays of 29 nights or fewer	13%	5%	4%	Airbnb collects all
Cattaraugus County room occupancy tax 5%, stays of 59 nights or fewer	13%	5%	4%	Airbnb collects all
Cayuga County room occupancy tax 5%, stays of 29 nights or fewer	13%	5%	4%	Airbnb collects all
Chautauqua County room occupancy tax 5%, stays of 29 nights or fewer	13%	5%	4%	Airbnb collects all
Chemung County room occupancy tax 4%, stays of 29 nights or fewer	12%	4%	4%	Airbnb collects all
Chenango County room occupancy tax 4%, stays of 90 nights or fewer	12%	4%	4%	Airbnb collects all
Clinton County room occupancy tax 5%, stays of 89 nights or fewer	13%	5%	4%	Airbnb collects all
Columbia County room occupancy tax 4%, stays of 29 nights or fewer (excluding the City of Hudson)	12%	4%	4%	Airbnb collects all
Cortland County room occupancy tax 5%, stays of 29 nights or fewer	13%	5%	4%	Airbnb collects all
Delaware County room occupancy tax 2%, stays of 31 nights or fewer	10%	2%	4%	Airbnb collects all
Dutchess County room occupancy tax 5%, stays of 59 nights or fewer	13.125%	5%	4.125%	Airbnb collects all
Erie County room occupancy tax 3%, stays of 29 nights or fewer	11.75%	3%	4.75%	Airbnb collects all
Essex County room occupancy tax 5%, stays of 29 nights or fewer	13%	5%	4%	Airbnb collects all
Franklin County room occupancy tax 5%, stays of 29 nights or fewer	13%	5%	4%	Airbnb collects all
Fulton County room occupancy tax 4%, stays of 29 nights or fewer	12%	4%	4%	Airbnb collects all
Genesee County room occupancy tax 3%, stays of 30 nights or fewer	11%	3%	4%	Airbnb collects all
Livingston County room occupancy tax 3%, stays of 14 nights or fewer	11%	3%	4%	Airbnb collects all
Monroe County room occupancy tax 6%, stays of 29 nights or fewer	14%	6%	4%	Airbnb collects all
Montgomery County room occupancy tax 4%, stays of 29 nights or fewer	12%	4%	4%	Airbnb collects all
Oneida County room occupancy tax 5%, stays of 29 nights or fewer	13.75%	5%	4.75%	Airbnb collects all
Onondaga County room occupancy tax 7%, stays of 29 nights or fewer	15%	7%	4%	Airbnb collects all
Orange County room occupancy tax 5%, stays of 29 nights or fewer	13.125%	5%	4.125%	Airbnb collects all
Orleans County room occupancy tax 4%, stays of 30 nights or fewer	12%	4%	4%	Airbnb collects all
Otsego County room occupancy tax 6%, stays of 29 nights or fewer	14%	6%	4%	Airbnb collects all
Rensselaer County room occupancy tax 3%, stays of 13 nights or fewer	11%	3%	4%	Airbnb collects all
Schenectady County room occupancy tax 5%, stays of 89 nights or fewer	13%	5%	4%	Airbnb collects all
Schoharie County room occupancy tax 4%, stays of 29 nights or fewer	12%	4%	4%	Airbnb collects all
Schuyler County room occupancy tax 4%, stays of 29 nights or fewer	12%	4%	4%	Airbnb collects all
Seneca County room occupancy tax 3%, stays of 28 nights or fewer	11%	3%	4%	Airbnb collects all
St. Lawrence County room occupancy tax 3%, stays of 29 nights or fewer	11%	3%	4%	Airbnb collects all
Steuben County room occupancy tax 4%, stays of 29 nights or fewer	12%	4%	4%	Airbnb collects all
Suffolk County room occupancy tax 5.5%, stays of 29 nights or fewer	14.25%	5.5%	4.75%	Airbnb collects all
Sullivan County room occupancy tax 5%, stays of 31 nights or fewer	13%	5%	4%	Airbnb collects all
Tioga County room occupancy tax 4%, stays of 14 nights or fewer	12%	4%	4%	Airbnb collects all
Tompkins County room occupancy tax 5%, stays of 29 nights or fewer	13%	5%	4%	Airbnb collects all
Ulster County room occupancy tax 4%, stays of 90 nights or fewer	12%	4%	4%	Airbnb collects all
Washington County room occupancy tax 4%, stays of 29 nights or fewer	11%	4%	3%	Airbnb collects all
Westchester County room occupancy tax 3%, stays of 88 nights or fewer	11.375%	3%	4.375%	Airbnb collects all
Wyoming County room occupancy tax 3%, stays of 30 nights or fewer	11%	3%	4%	Airbnb collects all

Operating rules

Operating Rules for New York Short-Term Rentals

Register as a sales tax vendor: Booking services and operators of short-term rentals in New York register with the Tax Department as sales tax vendors. An operator is excused when a booking service such as Airbnb collects tax on all of its stays, or when it rents out its own property for 3 days or less in a calendar year without a booking service.⁸ In force since March 1, 2025
Towns and cities may be stricter: Any city, town or village may adopt local rules at least as strict as the Multiple Dwelling Law and set its own penalties, which is why permits, night caps and fines differ across the state.¹
Saratoga Springs: 150 days a year: No property or unit in Saratoga Springs may be rented short term for more than 150 days a year, whether or not it is the owner's primary residence.^5,18 Applies to: Saratoga Springs
Saratoga Springs: insurance required: A Saratoga Springs short-term rental must carry insurance that covers rental use for at least the value of the dwelling plus $300,000 for third-party property damage or injury claims.⁵ Applies to: Saratoga Springs
Saratoga Springs: 24-hour local contact: Every Saratoga Springs short-term rental needs a property contact within 50 miles who is available around the clock for the whole rental.⁵ Applies to: Saratoga Springs
Southampton: 14-night minimum: Southampton's minimum rental is 14 days; a shorter stay is a transient rental that the town code does not allow.¹⁶ Applies to: Southampton
East Hampton: two short rentals per six months: A single-family home in East Hampton rented for two weeks or less on three or more occasions in any six-month period is treated as an unlawful motel, so a short-stay host is limited to two such rentals in six months.³ Applies to: East Hampton

Fines

How to Avoid Airbnb Fines in New York

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

East Hampton: operating a rental without registration is punishable by $3,000 to $15,000 for a first offense and $8,000 to $30,000 for a second offense within 18 months, or by up to double the rent collected.²
New York City: advertising a unit in a building of three or more homes for fewer than 30 days draws fines of $1,000 to $7,500.¹⁵
New York City: renting without a registration is fined at the lesser of $5,000 per transaction or triple the revenue the host generated.¹⁴
Southold: renting without a permit is punishable by $3,000 to $10,000 (or the 14-day published rental rate, if higher) for a first offense and $5,000 to $20,000 with permit revocation for a second offense within five years.⁷
Saratoga Springs: a fine of up to $2,500 for a first violation, $5,000 for a second and $7,500 for a third within five years, with each week of continued violation counted separately and a one-year wait to reapply after a revocation.⁵
Southampton: a property found in violation of the rental chapter pays an $800 permit fee instead of $400, and advertising without a permit can lead to suspension or revocation and a two-year bar on renting.^16,17
Buffalo: operating without the required certificate or license is a $500 fine per violation.⁶

Changes

What's Changed in New York's Airbnb Rules

No change was scheduled when the rules were checked on October 17, 2026; the most recent are listed first.

March 25, 2026 Not in force
Southold reviews a proposed short-term rental code
The Southold Town Code Committee met on March 25, 2026 to discuss a proposed Short-Term Rental Code; no adoption date is published.²¹
June 1, 2025
Saratoga Springs license deadline for existing hosts
Owners already renting when Chapter 136A took effect were not in violation if they obtained a license by June 1, 2025.⁵
March 1, 2025
State sales tax applies to short-term rentals
New York State and local sales tax, and the $1.50 New York City unit fee, apply to short-term rental unit occupancy with a rental rate above $2.00 per unit per day; booking services collect and remit them.⁸
January 1, 2025
Southampton rental fee schedule
Southampton's rental permit fee schedule changed on January 1, 2025, setting the standard two-year fee at $400.¹⁷
December 17, 2024
Saratoga Springs adopts its short-term rental license law
Chapter 136A (Local Law 5-2024) created the annual license, the 150-day cap and the penalties; it was amended on January 21, 2025.⁵
September 5, 2023
New York City begins enforcing host registration
The Mayor's Office of Special Enforcement began enforcing Local Law 18 registration after September 5, 2023; booking platforms may not process unregistered stays.¹²
August 29, 2023
Southold requires the permit number in every ad
Local Law 24-2023 added the rule that every rental advertisement carries the rental permit number and that no one may list a rental without a current permit.⁷

Earnings

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

The rules shape the numbers: a permit that costs $100 a year, a cap of 150 nights a year and taxes of 8% plus $1.50 a night that Airbnb adds to guests' bills. For a specific address, the Airbnb 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 York Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in New York?

Yes, with local limits. New York State does not license hosts, but its Multiple Dwelling Law bars rentals under 30 days in Class A buildings in New York City, and towns and cities elsewhere set their own permits, night caps and fines.^1,8,18

Do I need a permit for Airbnb in New York?

It depends on the town or city. New York City hosts register with the Mayor's Office of Special Enforcement, Saratoga Springs and Buffalo require annual licenses, and Southampton, East Hampton and Southold require rental permits or registry numbers; the state itself requires a sales tax registration.^{2,7,8,12,16,18,19}

How much does a short-term rental permit cost in New York?

Fees are local: New York City $145, Saratoga Springs $100 a year for a primary residence and $750 for any other property (2026), Southampton $400 for two years and Southold $300 for two years.^13,17,18,20

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

Sometimes. It is not allowed for stays under 30 days in a New York City Class A building, but Saratoga Springs licenses non-primary residences for $750 a year with a 150-day cap, and Southampton, East Hampton and Southold issue rental permits.^1,5,16,18

Does Airbnb collect hotel or occupancy tax in New York?

Yes. Airbnb collects state and local sales tax of 7% to 8.875%, the $1.50 New York City unit fee, and county occupancy tax of 2% to 7% in about 40 counties, plus city tax in Buffalo, Newburgh and Beacon.^8,22

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

Most counties charge 8% sales tax, and counties add an occupancy tax: for example Suffolk County is 8.75% plus 5.5% and Monroe County 8% plus 6%. New York City adds $1.50 a night to its 8.875% sales tax.^9,22

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

It depends on the municipality. East Hampton fines up to $15,000 for a first offense and $30,000 for a repeat, Southold up to $10,000 and then $20,000, Saratoga Springs up to $2,500 and then $7,500, and New York City $1,000 to $7,500 for advertising.^2,5,7,15

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

Some places set one. Saratoga Springs caps rentals at 150 days a year, Southampton requires stays of at least 14 days, and East Hampton treats three stays of two weeks or less in six months as an unlawful motel.^3,5,16

Can I use Airbnb for stays under 30 days in New York City?

Only with the host present. New York City allows short stays only when the host lives in the unit and stays with the guests, with at most two guests, and the host must be registered.^11,12

Do I have to register for sales tax as a host?

Not if a booking service such as Airbnb collects tax on all of your stays. Otherwise an operator registers with the Tax Department as a sales tax vendor, unless it rents out its own property for 3 days or less in a calendar year without a booking service.⁸

Can a town set its own rules for short-term rentals?

Yes. State law lets any city, town or village adopt local rules at least as strict as the Multiple Dwelling Law, and towns such as Southampton, East Hampton and Southold run their own rental permit systems.^1,2,7,16

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

In some places. East Hampton and Southold require the registration or permit number in every rental advertisement, and New York City platforms may not process stays for unregistered rentals.^2,7,12

What is the hotel tax on an Airbnb in New York?

10% to 15% of the rent, depending on the county: the 4% state tax, the county surtax and any county tourist development tax. Airbnb collects all of it in 40 of the 40 counties; the county table on this page has each rate.

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 City of Buffalo pages and PDFs (buffalony.gov) block script readers and were read in a browser.

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

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. New York State Multiple Dwelling Law (compiled text) · New York City Department of Buildings
2. Chapter 199 Rental Registry · Town of East Hampton (eCode360)
3. Chapter 255 Zoning, Article I: definitions (motel) · Town of East Hampton (eCode360)
4. Chapter 255 Zoning, Article XI: single-family residence uses · Town of East Hampton (eCode360)
5. Chapter 136A Lodging Establishments: Short Term Residential Rentals · City of Saratoga Springs (eCode360)
6. Chapter 380 Short-Term Rental Housing · City of Buffalo
7. Chapter 207 Rental Permits · Town of Southold (eCode360)
8. Sales tax on short-term rental unit occupancy · New York State Department of Taxation and Finance
9. Publication 718: New York State Sales and Use Tax Rates by Jurisdiction (effective March 1, 2025) · New York State Department of Taxation and Finance
10. Sales Tax Rates, Additional Sales Taxes, and Fees (TB-ST-825) · New York State Department of Taxation and Finance
11. What is Local Law 18? · NYC Mayor's Office of Special Enforcement
12. Short-Term Rental Registration · NYC311
13. FAQ for prospective hosts · NYC Mayor's Office of Special Enforcement
14. FAQ for registered hosts · NYC Mayor's Office of Special Enforcement
15. Information for Hosts · NYC Mayor's Office of Special Enforcement
16. Rental FAQ's · Town of Southampton Code Enforcement
17. Rental Permit Application (2-year) · Town of Southampton Code Enforcement
18. Short Term Residential Rentals (STR) · City of Saratoga Springs
19. Short-Term Rental Dwelling Code and Application · City of Buffalo Permit and Inspection Services
20. Rental Permit Application · Town of Southold Building Department
21. Code Committee meeting notice: Proposed Short-Term Rental Code (March 25, 2026) · Town of Southold Town Clerk
22. Occupancy tax collection and remittance by Airbnb in New York · Airbnb Help Center

New York Airbnb Laws in Brief

New York Short-Term Rental Laws at a Glance

The laws in brief

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

Your own home, rented whole while you're away

A room in your home with you present

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

A rented apartment (tenant hosting)

A rent-regulated or public-housing apartment in New York City

A condo, co-op or HOA home

Do You Need a License for Airbnb in New York?

Fees

Who qualifies

How to apply

Permit rules

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

Local Rules in New York's 6 Largest Airbnb Markets

1. New York

2. Town of East Hampton

3. Town of Southampton

4. Buffalo

5. City of Saratoga Springs

6. Town of Southold

New York Short-Term Rental Taxes

What the host still handles

New York Hotel Tax by County (2026 Rates)

Operating Rules for New York Short-Term Rentals

How to Avoid Airbnb Fines in New York

What's Changed in New York's Airbnb Rules

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

New York Short-Term Rental Laws: Frequently Asked Questions

How These Rules Were Checked

Sources