New York Short-Term Rental Laws by City (2026)
Short-term rental rules in New York are set city by city — a property that is legal to rent nightly in one town can be prohibited a few miles away. The table below covers 2 New York cities (2 human-verified against official sources), with each city's legal status, permit cost, and last-verified date.
Statewide short-term rental rules in New York
New York enacted the nation's first statewide short-term rental framework (Real Property Law Article 12-D, signed December 21, 2024 and amended February 28, 2025): hosts in 'covered jurisdictions' must register their unit with a county-run STR registry (valid two years, fee set by the county), display the registration number on all listings, carry at least $300,000 in liability insurance, and meet basic safety requirements; counties may opt out by local law, and NYC and places with pre-existing registries keep their own systems. Since March 1, 2025, state and local sales tax applies to STR stays (4% state portion plus local rates), with an additional $1.50-per-unit-per-day fee in New York City, and booking platforms must collect the tax when they facilitate the sale. The state does not preempt local restrictions -- cities, towns, and villages may still zone, limit, or prohibit STRs, and platforms must file quarterly stay reports with the Department of State and county registries. City and county rules apply on top of state law -- check your local market's page.
Full statewide rules: permits, taxes & enforcement
New York enacted the nation's first statewide short-term rental framework (Real Property Law Article 12-D, signed December 21, 2024 and amended February 28, 2025): hosts in 'covered jurisdictions' must register their unit with a county-run STR registry (valid two years, fee set by the county), display the registration number on all listings, carry at least $300,000 in liability insurance, and meet basic safety requirements; counties may opt out by local law, and NYC and places with pre-existing registries keep their own systems. Since March 1, 2025, state and local sales tax applies to STR stays (4% state portion plus local rates), with an additional $1.50-per-unit-per-day fee in New York City, and booking platforms must collect the tax when they facilitate the sale. The state does not preempt local restrictions -- cities, towns, and villages may still zone, limit, or prohibit STRs, and platforms must file quarterly stay reports with the Department of State and county registries. City and county rules apply on top of state law -- check your local market's page.
Reviewed by the STR Rule Watch research team against 9 official sources. How we verify data
New York statewide STR rules at a glance
| Legal status | Allowed with permit |
|---|---|
| Permit required | Yes |
| Permit name | Short-term rental registration (county or multi-county registry under NY Real Property Law Article 12-D) |
| Renewal | Biennial |
| Total occupancy taxes | ~4% of gross revenue |
| Insurance | Yes -- RPL 447-B requires the unit to be insured by a New York-licensed insurer with 'a minimum of three hundred thousand dollars coverage for third party claims'; the requirement may be satisfied by equal-or-greater coverage provided through the booking service. |
| Enforcement | Enforcement is county-led: penalties are imposed by the county (or multi-county registry) where the unit is located; covered jurisdictions and the Attorney General may bring actions, and the article may also be enforced under Article 8 of the Multiple Dwelling Law or Multiple Residence Law. |
| Current rules effective | 2025-09-22 |
State law & local authority
New York does NOT preempt local STR regulation -- the opposite of Arizona/Florida-style preemption. RPL 447-B(1)(i) conditions lawful operation on the unit not being 'otherwise prohibited from operating as a short-term rental unit by federal, state, or local law', and the covered-jurisdiction definition expressly excludes places that prohibit STRs, so local zoning bans, caps, and permit regimes remain fully valid. Pre-existing local registries (including NYC's Local Law 18 registry) are grandfathered: under RPL 447-B as revised by the 2025 chapter amendment (Chapter 99), jurisdictions with registries as of the effective date 'shall maintain the authority to manage, amend, repeal, and establish requirements and regulations for such existing registries'. The one new limit on local power: cities, towns, and villages inside a covered county may not create NEW registries after the article's effective date ('No city, town, or village shall create its own short-term rental unit or non-covered short-term rental unit registry after the effective date of this article unless such city, town or village is not a covered jurisdiction and is not located within a covered jurisdiction'). Separately, the state Multiple Dwelling Law (Section 4(8)(a)) restricts Class A multiple dwellings (3+ family buildings) to 'permanent residence purposes' -- occupancy by the same person or family for 30 consecutive days or more -- effectively banning most whole-unit rentals under 30 days in such buildings; the MDL applies in cities over 325,000 population (today, New York City).
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| New York State and local sales tax on short-term rental unit occupancyEffective March 1, 2025 (Tax Law amendments in Chapter 672 of 2024): 'New York State and local sales tax is imposed on sales of short-term rental unit occupancy in this state when the rental rate is more than $2.00 per unit per day.' The 4% figure is the state portion; county/city local sales tax (roughly 3-4.875%) and the 0.375% MCTD surcharge (in the 12-county metro region) apply on top. Booking services (Airbnb, Vrbo, etc.) must register and collect/remit when they facilitate the sale; operators must register as sales tax vendors and collect only if not fully platform-facilitated (small exemption: own property rented 3 days or less per year with no booking service). Permanent-resident exemption after 90 consecutive days (180 days for NYC local tax). County hotel/motel occupancy taxes are local, but under the 2025 chapter amendment a county may extend its occupancy tax to STRs only if it maintains a registry. | 4% | varies |
| New York City short-term rental unit fee (state-imposed)Flat fee, not a percentage: 'A unit fee of $1.50 per unit per day is imposed on every short-term rental unit occupancy within New York City.' Effective March 1, 2025; not subject to sales tax; collected by the booking service when it facilitates the sale, otherwise by the operator. | 0% | varies |
Enforcement & penalties
Enforcement is county-led: penalties are imposed by the county (or multi-county registry) where the unit is located; covered jurisdictions and the Attorney General may bring actions, and the article may also be enforced under Article 8 of the Multiple Dwelling Law or Multiple Residence Law. Booking platforms must verify a host's registration number before collecting fees in counties with registries, must not process bookings for unregistered units, must report detailed quarterly booking data to counties (Jan 1/Apr 1/Jul 1/Oct 1), and must file quarterly aggregate guest-stay reports with the NY Department of State ($25 non-refundable filing fee per report; first report was due December 22, 2025 via the DOS portal). Statewide safety requirements for registered units: conspicuously posted evacuation diagram identifying all means of egress, posted emergency phone numbers (police, fire, poison control), and a working fire extinguisher; units may not be rent-regulated or SRO units.
Host penalties (RPL 447-E): warning without penalty for the first and second violations; up to $200 fine for a third violation; 'for each subsequent violation, a fine of up to five hundred dollars per day may be imposed'. A seven-day cure period follows each violation notice, during which no further fines accrue. Separately, under RPL 447-C a county may revoke a registration where the host 'has violated any provision of this article at least three times in two consecutive calendar years' (or on a covered jurisdiction's request due to illegal occupancy), and may bar the host from re-registering for up to twelve months. Booking services face fines of up to $500 per day, per violation.
Statewide sources
- NY Real Property Law 447-B - Short-term rental units; regulation (NY Senate)retrieved July 11, 2026
- NY Real Property Law 447-C - Registration (NY Senate)retrieved July 11, 2026
- NY Real Property Law 447-E - Penalties (NY Senate)retrieved July 11, 2026
- NY Real Property Law 447-F - Enforcement (NY Senate)retrieved July 11, 2026
- Sales tax on short-term rental unit occupancy (NYS Dept. of Taxation and Finance)retrieved July 11, 2026
- Short-Term Rental Unit Reporting FAQ (NY Department of State)retrieved July 11, 2026
- Senate Bill S885C (2023-24) - statewide short-term rental registry (Chapter 672 of 2024)retrieved July 11, 2026
- Senate Bill S820 (2025) - chapter amendment, county-based registry model (Chapter 99 of 2025)retrieved July 11, 2026
- NY Multiple Dwelling Law Section 4 - definitions incl. Class A / permanent residence purposes (NY Senate)retrieved July 11, 2026
| City | Status | Permit fee | Last verified |
|---|---|---|---|
| Albany | Allowed | None | July 21, 2026 |
| New York | Primary residence only | $145 | July 10, 2026 |
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This page is informational only and is not legal, tax, or financial advice. Regulations change frequently — verify current requirements with each jurisdiction before operating. HOA and condo rules may prohibit short-term rentals regardless of city law.