Is Airbnb legal in New York City?

Short-term rentals in New York City are legal only when the host complies with the city's rules. The current regime: Heavily restricted, registered, host-present stays only under Local Law 18. Permit or registration requirement: Registration with the Office of Special Enforcement (OSE) required before listing; modest registration fee. Operating without the required registration can lead to fines and platform delisting, New York City is among the markets where Airbnb and Vrbo are required or pressured to remove non-compliant listings. Check the city's official short-term rental page before listing, because ordinances in this space are amended frequently.

Do I have to live in the property to rent it short-term in New York City?

Primary-residence requirement in New York City: Yes. Night caps: No cap on registered hosted stays, but unhosted stays under 30 days are prohibited. This is the single biggest factor separating investor-friendly STR markets from restricted ones, where a primary-residence rule applies, a pure investment property generally cannot operate as a short-term rental at all, and investors instead look at 30-plus-day furnished rentals, which most STR ordinances (including New York City's) do not cover.

What taxes do short-term rental hosts pay in New York City?

Lodging taxes for short-term stays in New York City: NYC hotel room occupancy tax plus state sales tax on stays under 30 days (combined lodging taxes commonly total roughly 15%). On top of lodging taxes, STR income is ordinary taxable income at the federal and state level, and hosts averaging short stays with substantial services may owe self-employment tax. Airbnb and Vrbo collect and remit some lodging taxes automatically in many jurisdictions, but the host remains legally responsible for confirming full compliance, verify current rates with the city and state revenue departments, as they change often.

New York City Short-Term Rental Laws (2026)

New York · Last reviewed: July 2026

New York City operates the strictest short-term rental regime of any major US market. Local Law 18 requires city registration, the host must be present for stays under 30 days, and no more than two guests are allowed, which effectively eliminates whole-home investor Airbnbs. Rentals of 30 days or longer fall outside the law and remain the main path for furnished-rental investors.

General information, not legal advice. Verify with the current statute or a local attorney before acting.

New York City Airbnb rules at a glance

Status	Heavily restricted, registered, host-present stays only under Local Law 18
Primary residence required	Yes
Permit / license	Registration with the Office of Special Enforcement (OSE) required before listing; modest registration fee
Night caps	No cap on registered hosted stays, but unhosted stays under 30 days are prohibited
Lodging taxes	NYC hotel room occupancy tax plus state sales tax on stays under 30 days (combined lodging taxes commonly total roughly 15%)

Key rules for hosts in New York City

Local Law 18 (2023) requires every short-term rental to be registered with the city before platforms may process bookings
The host must be present in the unit during stays of fewer than 30 days
A maximum of two paying guests are allowed at a time
Interior doors must remain unlocked so guests have access to the whole unit, de facto banning private-room lockouts
Buildings can join a prohibited-buildings list that blocks registration entirely

Enforcement

Platforms are legally barred from processing bookings for unregistered listings, which removed the large majority of NYC short-term listings when enforcement began in September 2023. Fines apply to both hosts and platforms.

Taxes on short stays

NYC hotel room occupancy tax plus state sales tax on stays under 30 days (combined lodging taxes commonly total roughly 15%). Platforms often collect and remit some or all lodging taxes automatically, but hosts remain responsible for registration and any amounts the platform does not handle. Stays of 30 days or longer are generally exempt from lodging taxes and from the short-term rental rules above. STR income is also ordinary taxable income at the federal and state level.

What this means for investors

Before underwriting a short-term rental in New York City, confirm the parcel’s exact jurisdiction and zoning, whether a permit is available to a non-resident owner, and the all-in tax load — then stress-test the deal as a 30-plus-day furnished rental or a traditional lease in case the rules tighten. Model the numbers with the Airbnb calculator and compare against a long-term strategy using our rental income investing guide.

Official source

Verify current requirements on New York City’s official short-term rental page: https://www.nyc.gov/site/specialenforcement/registration-law/registration.page.

New York City short-term rental FAQs

Is Airbnb legal in New York City?: Short-term rentals in New York City are legal only when the host complies with the city's rules. The current regime: Heavily restricted, registered, host-present stays only under Local Law 18. Permit or registration requirement: Registration with the Office of Special Enforcement (OSE) required before listing; modest registration fee. Operating without the required registration can lead to fines and platform delisting, New York City is among the markets where Airbnb and Vrbo are required or pressured to remove non-compliant listings. Check the city's official short-term rental page before listing, because ordinances in this space are amended frequently.
Do I have to live in the property to rent it short-term in New York City?: Primary-residence requirement in New York City: Yes. Night caps: No cap on registered hosted stays, but unhosted stays under 30 days are prohibited. This is the single biggest factor separating investor-friendly STR markets from restricted ones, where a primary-residence rule applies, a pure investment property generally cannot operate as a short-term rental at all, and investors instead look at 30-plus-day furnished rentals, which most STR ordinances (including New York City's) do not cover.
What taxes do short-term rental hosts pay in New York City?: Lodging taxes for short-term stays in New York City: NYC hotel room occupancy tax plus state sales tax on stays under 30 days (combined lodging taxes commonly total roughly 15%). On top of lodging taxes, STR income is ordinary taxable income at the federal and state level, and hosts averaging short stays with substantial services may owe self-employment tax. Airbnb and Vrbo collect and remit some lodging taxes automatically in many jurisdictions, but the host remains legally responsible for confirming full compliance, verify current rates with the city and state revenue departments, as they change often.

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This page is general information, not legal advice. Laws change — verify with the current statute or a local attorney before acting. Summary reflects widely documented rules as of July 2026; short-term rental ordinances are amended and litigated frequently.