Hotel taxes in New York City
New York City's hotel taxes come to 14.75% of the room price plus US$3.50 a room a night, charged on every night of a stay. On a US$300 room that's US$47.75 a night.
How the percentage works
A New York City hotel room carries four charges. Two are percentages of the room rate: sales tax of 8.875% (New York State 4%, New York City 4.5% and the transport district 0.375%) and the city's hotel room occupancy tax of 5.875%. Two are flat: the city's $2 per room per night and the state's $1.50 hotel unit fee per room per night.
Together that is 14.75% of the room rate plus $3.50 per room per night. Taxes are per room, so children and extra guests make no difference, and there is no cap on nights (stays of 180 days or more count as permanent residence and are exempt).
The rate
The same percentage applies to every kind of paid accommodation.
| Where you stay | Tax |
|---|---|
| Hotel room at $40 or more a night | 14.75% of the room price + US$3.50 per room per night 8.875% sales tax + 5.875% hotel room occupancy tax, then $2 city fee + $1.50 state unit fee per room per night. |
What 14.75% adds to a booking
Hotel room at $40 or more a night
- 14.75% of the room price14.75% of US$300 is US$44.25 a night: 3 nights × US$44.25
- US$132.75
- US$3.50 per room per night1 room × 3 nights × US$3.50
- US$10.50
Tax on this stayUS$143.25
Exemptions and refunds
- Permanent residents: guests staying at least 180 consecutive days.
- The city tax also exempts New York State, the US government, the United Nations and qualifying non-profits.
- Rooms under $40 a night pay a smaller flat city fee ($0.50 to $1.50) instead of $2.
How hosts collect it
The hotel (or the booking site) adds them to your bill. The city tax goes to the NYC Department of Finance; the sales tax and the $1.50 unit fee go to New York State.
Not yet confirmed
Not everything is published officially yet, and these points we could not confirm.
- The split of the 8.875% sales tax (4% + 4.5% + 0.375%) is from New York State tax guidance we read in search results, not a rate table we opened; the total is widely published.
Your trip in the calculator
Put in your own trip. Hosts round and apply discounts in their own way, so treat the result as a close estimate.
Planning a trip to New York City
Check whether a listing includes the tax or collects it on arrival. The price breakdown on the booking page tells you.
Sources
We last checked these on 28 September 2026. Rates often change at the start of a year or a season, so check the official source before you pay or file a return.
- NYC Department of Finance: hotel room occupancy tax official
- New York State Tax Department: hotel and motel occupancy official