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New York City

New York · United States
Restricted
Last updated: 2026-07-25  ·  Last verified: 2026-07-25  ·  Region: US

At a Glance — New York City Airbnb & STR Rules

RuleDetails
Regulatory StatusRestricted — rules apply
Permit / License RequiredYes — registration with Mayor's Office of Special Enforcement required before listing
Tax RateHotel occupancy tax
Night / Day CapN/A (host present)
Minimum Stay30 days if host absent
Permit Fee$145 one-time registration fee
PenaltiesUp to $5,000 per violation for hosts; up to $1,500 per transaction for platforms processing unregistered listings
Primary Residence RequiredYes
Occupancy LimitOwner + 2 guests max
Browse all 13 STR regulations in New York → Browse all 535 STR regulations in United States →

New York City Airbnb & Vacation Rental Regulation Overview

New York City Short-Term Rental Regulations Overview

Short-term rentals in New York City, New York are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — registration with Mayor's Office of Special Enforcement required before listing. The associated permit fees are $145 one-time registration fee.

Tax Requirements for Airbnb Hosts in New York City

Short-term rental operators in New York City should be aware of these tax obligations: Hotel occupancy tax.

Hosting Rules and Restrictions in New York City

Key operational rules for vacation rental hosts in New York City include: Primary residence requirement: Yes. Rental day cap: N/A (host present). Occupancy limit: Owner + 2 guests max. Minimum stay: 30 days if host absent.

Zoning and Location Requirements in New York City

Zoning considerations for short-term rentals in New York City: 1-2 family homes; host present. Insurance: Varies.

Penalties for Non-Compliance in New York City

Hosts who fail to comply with New York City's short-term rental regulations may face enforcement action. Up to $5,000 per violation for hosts; up to $1,500 per transaction for platforms processing unregistered listings.

Platform Obligations in New York City

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in New York City: Platforms (Airbnb, Vrbo, Booking.com) prohibited from processing payments for unregistered STR listings; must verify registration before facilitating bookings.

Full Regulatory Details

Regulatory Status
Restricted
License / Registration
Yes — registration with Mayor's Office of Special Enforcement required before listing
Tax Registration
Yes
Permit Fee
$145 one-time registration fee
Primary Residence Rule
Yes
Night / Day Cap
N/A (host present)
Occupancy Limit
Owner + 2 guests max
Tax Rate
Hotel occupancy tax
Zoning Restrictions
1-2 family homes; host present
Minimum Stay
30 days if host absent
Insurance Required
Varies
Platform Obligations
Platforms (Airbnb, Vrbo, Booking.com) prohibited from processing payments for unregistered STR listings; must verify registration before facilitating bookings
Compliance Notes
New York City's Local Law 18 remains fully in force with no amendments. Hosts must register with the Mayor's Office of Special Enforcement (OSE), be physically present during all stays under 30 days, limit guests to a maximum of two at a time, and may only list their primary residence. Booking platforms are prohibited from processing payments for unregistered listings. Despite active industry lobbying to loosen these requirements as of July 2026, the city has reaffirmed its commitment to the current framework. Entire-apartment rentals with no host present under 30 days remain effectively banned in most NYC multi-dwelling buildings.
Effective Date
Sept 2023
Key Notes
Local Law 18 fully in force — no changes. Host must be physically present during all sub-30-day stays. Max 2 guests at a time. Primary residence only. OSE registration required ($145 one-time fee). Platforms may not process payments for unregistered listings. Fines up to $5,000 per violation for hosts; up to $1,500 per transaction for non-compliant platforms.
Penalties
Up to $5,000 per violation for hosts; up to $1,500 per transaction for platforms processing unregistered listings
Additional Context
Platforms are explicitly lobbying for relaxation of LL18 in mid-2026, citing the 2026 FIFA World Cup matches at MetLife Stadium and projected accommodation shortfalls. The city has publicly rejected loosening the law. NYC listings fell approximately 70-80% after LL18 enforcement began in September 2023.
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

Official Source ↗

Frequently Asked Questions

Is Airbnb legal in New York City?

Airbnb and short-term rentals are legal in New York City but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. New York City's Local Law 18 remains fully in force with no amendments. Hosts must register with the Mayor's Office of Special Enforcement (OSE), be physically present during all stays under 30 days,

Do you need a permit for Airbnb in New York City?

Yes. New York City requires the following for short-term rental operation: Yes — registration with Mayor's Office of Special Enforcement required before listing.

What taxes apply to short-term rentals in New York City?

Short-term rental hosts in New York City are subject to the following tax obligations: Hotel occupancy tax.

What are the penalties for illegal Airbnb hosting in New York City?

Hosts who operate without proper permits in New York City may face enforcement. Up to $5,000 per violation for hosts; up to $1,500 per transaction for platforms processing unregistered listings.

What are the key STR compliance requirements in New York City?

Local Law 18 fully in force — no changes. Host must be physically present during all sub-30-day stays. Max 2 guests at a time. Primary residence only. OSE registration required ($145 one-time fee). Platforms may not process payments for unregistered listings. Fines up to $5,000 per violation for hosts; up to $1,500 per transaction for non-compliant platforms.

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