Tourist tax›United States›checked 24 Oct 2026
Tourist tax in New York City
This is the tax inside New York City's own boundary. Neighbouring towns, including the ones near the airport, set their own; it follows where your accommodation is.
Across every type of stay. Your exact stay depends on dates, star rating, children and night limits: the calculator works it out.
- 2 USD to 3.50 USD per room per night plus 14.75% of the room price per night, all year.
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Quick answers
Do children pay the tourist tax in New York City?
It is charged per room (or as a share of the room price), not per person, so children don't change it.
Do you pay the tourist tax for every night of a long stay in New York City?
New York City hotel unit fee ($1.50 per room per night): charged for at most 90 nights per stay.
How do you pay the tourist tax in New York City?
Paid at the property or to the booking site, depending on how you book.
Every rate and rule
NYC hotel room occupancy tax (5.875%) (NYC Hotel Room Occupancy Tax (percentage part))
Set by City of New York (Department of Finance) · 1 rate
NYC hotel room occupancy tax (5.875%) (NYC Hotel Room Occupancy Tax (percentage part))
| Type of stay | Room price | Rate |
|---|---|---|
| All types of stay | 10 USD or more per room per night | 5.875% of the room price, per night (as the source defines it) |
Paid at the property or to the booking site, depending on how you book.
Who pays less or nothing
- Other: one who occupies a room for at least 180 consecutive days
- Other
Source: NYC Hotel Room Occupancy Tax (NYC Administrative Code, title 11, chapter 25, as cited by DOF); 5.875% since 2009-03-01, extended on 2023-11-17 through 2027-11-30 (DOF Statistical Profile, Tax Year 2024), checked 24 Oct 2026.
NYC hotel room occupancy tax ($ per room per night) (NYC Hotel Room Occupancy Tax (fixed amount per room))
Set by City of New York (Department of Finance) · 4 rates
NYC hotel room occupancy tax ($ per room per night) (NYC Hotel Room Occupancy Tax (fixed amount per room))
| Type of stay | Room price | Rate |
|---|---|---|
| All types of stay | 10 USD to under 20 USD per room per night | 0.50 USD per room, per night |
| All types of stay | 20 USD to under 30 USD per room per night | 1 USD per room, per night |
| All types of stay | 30 USD to under 40 USD per room per night | 1.50 USD per room, per night |
| All types of stay | 40 USD or more per room per night | 2 USD per room, per night |
Paid at the property or to the booking site, depending on how you book.
Who pays less or nothing
- Other: one who occupies a room for at least 180 consecutive days
Source: NYC Hotel Room Occupancy Tax (NYC Administrative Code, title 11, chapter 25): fixed daily amount per room by rent band, checked 24 Oct 2026.
New York State and City sales tax on hotel rooms (8.875%) (New York State and local sales tax on hotel occupancy (New York City))
Set by New York State Department of Taxation and Finance (state and New York City local sales tax) · 1 rate
New York State and City sales tax on hotel rooms (8.875%) (New York State and local sales tax on hotel occupancy (New York City))
| Type of stay | Room price | Rate |
|---|---|---|
| All types of stay | 2.01 USD or more per room per night | 8.875% of the room price, per night (as the source defines it) |
Paid at the property or to the booking site, depending on how you book.
Who pays less or nothing
- Other: NYC 4½% local tax: 180 days
- Other
Source: NY Tax Law Article 28 §§ 1101(a), 1101(c), 1104(a), 1105(e), 1116, 1131(1), 1132, 1139; 20 NYCRR 527.9; Tax Bulletin TB-ST-331 (issued 2025-07-30, page updated 2026-10-16), checked 24 Oct 2026.
New York City hotel unit fee ($1.50 per room per night) (New York City unit fee)
Set by New York State Department of Taxation and Finance (NYC unit fee) · 1 rate
New York City hotel unit fee ($1.50 per room per night) (New York City unit fee)
| Type of stay | Rate |
|---|---|
| All types of stay | 1.50 USD per unit, per night |
Charged for at most 90 nights per stay. Paid at the property or to the booking site, depending on how you book.
Who pays less or nothing
- Other
Source: NY Tax Law Article 28 (New York City unit fee), as described in Tax Bulletin TB-ST-331 and Schedule N, checked 24 Oct 2026.
Checked 24 Oct 2026 · next check due by 22 Jan 2027.