NYC Hotel Tax Calculator
See exactly what taxes and fees add to a New York City hotel bill: sales tax, the city hotel room occupancy tax, and the per-night fees, for any room rate, number of nights, and rooms.
A NYC hotel room pays 14.75% in percentage taxes plus two per-night amounts:
- 8.875% sales tax (4.5% NYC + 4% NYS + 0.375% MCTD)
- 5.875% NYC hotel room occupancy tax, plus a fixed $2.00 per room per night for rooms $40.00 or more (less for cheaper rooms)
- $1.50 hotel unit fee per room per night, collected by New York State
| Base Room Rate (3 nights × 1 room) | $750.00 |
| NYC Hotel Room Occupancy Tax (5.875%) | $44.06 |
| Sales Tax (8.875%) | $66.56 |
| NYC Hotel Tax Fixed Amount ($2.00/room/night) | $6.00 |
| NYS Hotel Unit Fee ($1.50/room/night) | $4.50 |
| Total Taxes & Fees | +$121.12 |
| Grand Total Due | $871.12 |
NYC Hotel Taxes and Fees
NYC Department of Finance and NYS tax rules, checked September 27, 2026
- NYC Department of Finance: Hotel Room Occupancy Tax(opens in a new tab)
- NYC Department of Finance: Statistical Profile of the NYC Hotel Room Occupancy Tax (2023)(opens in a new tab) · Effective March 1, 2009
- NYS Department of Taxation and Finance: Hotel and Short-Term Rental Unit Occupancy (TB-ST-331)(opens in a new tab)
- NYS Department of Taxation and Finance: Publication 718, Sales and Use Tax Rates by Jurisdiction(opens in a new tab) · Effective March 1, 2025
New York City collects the hotel room occupancy tax; New York State collects the sales tax and the hotel unit fee.
| Charge | Amount | Collected by |
|---|---|---|
| Sales tax | 8.875% of the rent | New York State (4% state, 4.5% city, 0.375% MCTD) |
| Hotel room occupancy tax | 5.875% of the rent + a fixed amount | NYC Department of Finance (fixed amount per room per night, below) |
| Hotel unit fee | $1.50 per room per night | New York State, on New York City stays |
NYC hotel tax fixed amount by nightly rent
| Nightly rent | Per room per night |
|---|---|
| Under $10.00 | $0.00 |
| $10.00 to under $20.00 | $0.50 |
| $20.00 to under $30.00 | $1.00 |
| $30.00 to under $40.00 | $1.50 |
| $40.00 or more | $2.00 |
How NYC Hotel Tax Is Calculated
The formula and two worked stays at today’s rates
Three nights at $250
Rent of $750.00 pays $66.56 in sales tax and $44.06 in hotel occupancy tax, plus $10.50 in per-night amounts: $871.12 in all, or $290.37 a night.
One night at $35
Cheaper rooms pay a smaller city fixed amount ($1.50 here) but the same percentages and state fee: $43.17.
Long Stays, Short-Term Rentals, and Exemptions
When some or all of the hotel taxes stop applying
Stays of 90 and 180 days
After 90 consecutive days, the state sales tax and the $1.50 unit fee stop. The city sales tax and the NYC hotel room occupancy tax continue until you have stayed 180 consecutive days, when you become a permanent resident. Once residency is established, the hotel may credit or refund the tax already paid, or you can apply to New York State for the state portion.
Short-term rentals
Booking services that arrange short-term rentals in New York collect sales tax on the rent. The city hotel tax does not apply when a host rents only one room in their own home, or rents a place for a total of 14 days or fewer on fewer than three occasions in a year; otherwise it does.
Who is exempt
Federal and New York State employees traveling on government business who give the hotel Form ST-129 do not pay sales tax or the unit fee. The United States, New York State and its political subdivisions, the United Nations, and qualifying nonprofit organizations are exempt from the city hotel tax.
Planning the rest of the trip? Add meals with the NYC restaurant tax and tip calculator.
NYC Hotel Tax Questions
14.75% of the room rate: 8.875% sales tax plus the 5.875% NYC hotel room occupancy tax. Two per-night amounts come on top, $3.50 per room for rooms of $40.00 or more.
It is two charges per room per night: the $2.00 fixed part of the NYC hotel room occupancy tax (for rooms of $40.00 or more) and the $1.50 hotel unit fee collected by New York State.
It is a name some people use for the $1.50 per room, per night hotel unit fee that New York State collects on New York City hotel stays. It applies on top of sales tax and the city hotel tax, and it is not itself subject to sales tax.
For one night at $200, taxes and fees add $33.00, for a total of $233.00.