New York City's Local Law 18 requires hosts to register with the Mayor's Office of Special Enforcement, with a $145 application fee. Only hosted stays are allowed for rentals under 30 days: the host stays in the same unit with at most two paying guests, so an entire home cannot be rented short term. The Office of Special Enforcement cites penalties of up to $5,000 for unregistered transactions.
Facts
| Field | Value | Stated by |
|---|---|---|
| Place | New York City | - |
| State | NY | - |
| Jurisdiction type | city | - |
| Permit required | Yes | Source 1 |
| Permit name | Short-Term Rental Registration (Local Law 18) | - |
| Permit fee (USD) | $145 | Source 2 |
| Fee notes | $145 application fee for registration. | - |
| Renewal period | unknown | - |
| Non-owner-occupied rental allowed | No | Source 2 |
| Caps and zoning limits | Stays under 30 days are permitted only when the host stays in the same unit as the guests, with no more than two paying guests at a time; an entire apartment or home cannot be rented for under 30 days. | Source 2 |
| Annual night cap | unknown | - |
| Local lodging tax | 5.875% | Source 3 |
| State lodging tax | 4% | Source 6 |
| Platform collects tax | Yes | Source 5 |
| Tax notes | 5.875% is the NYC Hotel Room Occupancy Tax rate; 4% is the state sales tax rate. The New York State Tax Department says booking services that facilitate short-term rental occupancies register as sales tax vendors and collect sales tax; no page read says platforms collect the city hotel room occupancy tax. | - |
| Penalties | Up to $5,000 for unregistered short-term rental transactions, per the Office of Special Enforcement. | Source 4 |
| Fields not confirmed | Renewal period; Annual night cap | - |
| Last checked | 2026-10-07 | - |
| Dataset row id | new-york-city-ny | - |
"unknown" means the value was not found on the official pages read on the check date, not that no such rule exists. "Stated by" points to the numbered source below.
Sources
- Office of Special Enforcement: Short-Term Rental Registration
- Office of Special Enforcement: Tips for Hosts. Published on www.nyc.gov. Address: https://www.nyc.gov/site/specialenforcement/registration-law/tips-for-hosts.page
- NYC311: Hotel Room Occupancy Tax. Published on portal.311.nyc.gov. Address: https://portal.311.nyc.gov/article/?kanumber=KA-02794
- Office of Special Enforcement: NYC files first lawsuit using Local Law 18. Published on www.nyc.gov. Address: https://www.nyc.gov/site/specialenforcement/news/nyc-files-first-lawsuit-using-local-law-18-20250512.page
- NYS Tax Department: Short-term rental unit occupancies. Published on www.tax.ny.gov. Address: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/short-term-rental.htm
- NYS Tax Department: Sales tax rates, additional sales taxes, and fees. Published on www.tax.ny.gov. Address: https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rates_additional_sales_taxes_and_fees.htm
At most one official page per place is linked; every other source is cited as text with its full address.
Sources last checked: 2026-10-07