New York, NY
When deciding whether to become an Airbnb host, it's important for you to understand the laws and Airbnb policies in place in your city. As a platform and marketplace we do not provide legal advice, but we want to provide some useful links that may help you better understand laws and regulations in New York. This list is not exhaustive, but it should give you a good start in understanding your local laws and policies. If you have questions, contact the Department of Buildings, Department of Finance or other city agencies directly, or consult a local lawyer or tax professional.
- Business Licensing. You may be required to obtain a special license or permit in New York. For more information, please consult the City’s new business portal, the City's business regulation finder, and the New York Administrative Code (available under “ADC” on New York State’s website).
- Multiple Dwelling Law. The New York State Multiple Dwelling Law restricts renting out a Class A multiple dwelling for periods of fewer than 30 days when the host is not present. The definitions of "Class A" and "multiple dwelling" can be found in Sections 4-7 and 4-8 of Article 1 of the Multiple Dwelling Law. The law exempts rentals to a “boarder, roomer or lodger,” which has been interpreted to mean that, in general, if a guest shares the apartment with a permanent resident who is present for the duration of the rental (i.e., a "shared space" rental), it is permissible under the Multiple Dwelling Law.
- Advertising. New York State has also banned advertisement for rentals in “Class A” dwellings that are in violation of the Multiple Dwellings Law’s restriction on short-term rentals. Penalties on those who are found by the New York City Office of Special Enforcement to be violating this law begin at $1,000 for the first violation.
- New York City Zoning Code. The New York City Zoning Code sets out the city regulations on zoning, which may apply to your listing. Chapter 2 contains definitions of terms like "hotels" that could apply to you.
- Rent Control. The New York Administrative Code (available under “ADC” on New York State’s website) sets out rules for rent stabilized (Section 26-501-26-520) and rent control (Section 26-401-26-415) properties. If you live in a property subject to rent stabilization or rent control, you should review these rules carefully. The New York City Rent Guidelines Board’s website provides helpful resources regarding rent control and rent stabilization issues.
- Taxes. New York City and New York State impose multiple taxes that may apply to transient occupancy or tourist use, subject to certain exemptions. Examples of taxes that could apply to your listing are State sales and use tax, City hotel room occupancy tax, and State and City nightly room fees. Additional information about hotel sales taxes is available on the New York State Department of Taxation’s website. Additional information about NYC hotel occupancy taxes is available on the City’s website. (The word "hotel" has a broad definition that could apply to you.) Airbnb already collects and remits county bed taxes on behalf of hosts in 20 counties across New York State. You can view the full list of counties here.
- Other Rules. It's also important to understand and abide by other contracts or rules that bind you, such as leases, condo board or co-op rules, HOA rules, or rules established by tenant organizations. Please read your lease agreement and check with your landlord if applicable. One Host, One Home. Airbnb has voluntarily implemented a "One Host, One Home" program for entire home listings in New York City. As a result, hosts citywide are only allowed to list entire home listings at one, discrete address, with certain exceptions for B&Bs, boutique hotels, corporate housing, among others. If you choose to publish a listing at a different address, you'll be forced to unlist your other listing(s). Airbnb has continued to monitor listings from hosts with more than one entire home listing. If you are found to be in violation of this policy, your listings and your account may be suspended or deactivated. To apply for an exemption to this policy, please complete this form.
We're committed to working with local officials to help them understand how Airbnb benefits our community and continuing to advocate for changes that will allow regular people to rent out their own homes.
Last updated: March 27, 2018