Short-term rental & Airbnb taxes in Trenton, NJ (2026)
Short-term rental guests in Trenton pay roughly 12.63% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| New Jersey Sales TaxApplies to transient accommodations only if the rental is obtained through a transient space marketplace (e.g., Airbnb/Vrbo, which must collect and remit) or is a 'professionally managed unit' (owner offering 3+ units, who must register and collect). Since Aug 9, 2019, direct-by-owner rentals of 1-2 units not booked through a marketplace are exempt, as are rentals executed by a licensed NJ real estate broker with offsite key exchange. Source: NJ Division of Taxation TB-81R. | 6.625% | varies |
| New Jersey State Occupancy Fee5% statewide fee on the same transient-accommodation rentals subject to Sales Tax (marketplace-booked or professionally managed units); marketplace collects when booked through it, otherwise the owner. Trenton is not one of the reduced-rate cities (Newark, Jersey City, Atlantic City, Elizabeth, the Wildwoods), so the full 5% applies. | 5% | varies |
| Trenton municipal occupancy tax (per STR ordinance)Section 228-8A of the STR ordinance states the City 'will collect a 1% municipal occupancy tax' on short-term rentals. CAUTION: as of 2026-07-20, Trenton does NOT appear on the NJ Division of Taxation's list of municipalities that have imposed the Municipal Occupancy Tax on transient accommodations (only Princeton in Mercer County has), so state-administered collection of a municipal tax on Trenton STRs is not corroborated. Trenton's separate hotel/motel occupancy tax is 3% per the state municipal tax list, but that list applies to hotel/motel occupancies. Treat the 1% as the city-ordinance figure and verify collection mechanics with the city. | 1% | host |
What will guests pay on a Trenton stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Trenton occupancy tax calculator
| Gross rent | $450.00 |
| New Jersey Sales Tax (6.625%)· collection varies | $29.81 |
| New Jersey State Occupancy Fee (5%)· collection varies | $22.50 |
| Trenton municipal occupancy tax (per STR ordinance) (1%)· host remits | $4.50 |
| Total tax (12.63%) | $56.81 |
| Guest pays | $506.81 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 21, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Trenton and your booking platform.