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NYC short-term rental law: how Local Law 18 registration works and what hosts can legally do

Sergej Sitki · founder of ReceptionGO and host
Published October 19, 2026 · 5 min read

General information, not legal or tax advice. Rules change often and vary by state, county and city — confirm your situation with the local agency or a CPA.

In New York City, renting a home for fewer than 30 days is legal only if you register with the Office of Special Enforcement under Local Law 18, you are the permanent occupant, you are present during the stay, and you host no more than two guests. Airbnb and other platforms must verify your registration before they can process a booking.

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New York has the strictest short-term rental regime of any major US city. Since enforcement of Local Law 18 began in September 2023, the number of active Airbnb listings for short stays has collapsed and the city now reports more than 3,500 active registrations — mostly homeowners in one- and two-family homes. If you want to host legally in New York, the rules are narrow but clear.

The three rules that decide everything

Local Law 18 did not change what is legal. It made the existing rules enforceable by requiring registration and platform checks. The underlying rules, from the Multiple Dwelling Law and city code, are:

1. Under 30 days needs a present host. You must be the permanent occupant and be in the home during the stay.
2. Two guests maximum. No more than two paying guests at a time.
3. Common household. Guests must have access to the whole unit; you cannot lock them out of rooms or lock yourself away from them.

Rentals of 30 days or more, and rooms in buildings legally classed for transient use (“Class B”, such as hotels), are outside these rules.

Registering with OSE

Registration is handled by the Mayor’s Office of Special Enforcement (OSE) through its online portal. To be eligible:

• you are the permanent occupant of the unit;
• the building is not on the Prohibited Buildings List — buildings where short-term rentals are barred by law (for example NYCHA or fully rent-regulated buildings) or by lease and occupancy agreements, which owners can add;
• the unit is not rent-regulated — OSE has rejected more than 550 applications for rent-regulated units.

You provide ID, proof of residence and details of the unit, pay the registration fee and wait for a decision. Approved registrations are time-limited and must be renewed.

What platforms must do

Booking services — Airbnb, Vrbo, Booking.com and others — must check every listing’s registration through the city’s verification system before processing a transaction. Unverified listings cannot take bookings. Platforms also report data to the city. This is why “just list it and see” no longer works in New York: the listing simply cannot be booked.

Penalties

Taxes on New York City stays

Even a legal two-guest rental owes lodging taxes. The main layers are:

• Sales tax: 8.875% combined (state, city and the MCTD surcharge).
• NYC hotel room occupancy tax: 5.875% plus a flat charge per room per night.
• Javits Center fee: $1.50 per unit per day.

Platforms collect some of these on their bookings; direct bookings are on you. Register with New York State for sales tax and with the city for occupancy tax where required — our occupancy tax guide explains how platform collection works and where it stops.

Hosting two guests well

Within the rules, hosted stays in New York can still be a good business — a spare room in Brooklyn or Queens books well, and guests who choose a hosted stay tend to want a local. What makes it work:

• Know who is coming. Names and ID before arrival; a booking for two that turns into four is both a breach and a building complaint.
• Share the building rules in advance: lobby, doormen, packages, smoking, quiet hours.
• Keep 30-day-plus stays separate. Mid-term rentals to traveling nurses or relocating professionals are outside Local Law 18, but they are tenancies with their own rules.

For how New York compares with Los Angeles, Chicago, Austin and other cities, see short-term rental laws by city. For how to verify guests without meeting them at the door, see guest ID verification.