What Is the Total Hotel Tax Rate in New York City? Exact 2026 Bill Breakdown
Total hotel tax rate in new york city: 2026 NYC guide with addresses, subway lines, walking distance and rates.
Quick answer
The total hotel tax rate in new york city, as summarized by a third-party source last verified in June 2026, is 14.75% of room rent plus a small flat charge per room per night. Rates can change, so confirm against the NYC Department of Finance and the New York State Tax Department.
Total Hotel Tax Rate in New York City: The 14.75% Headline Number Explained
The total hotel tax rate in new york city, as summarized by a third-party source last verified in June 2026, is 14.75% of room rent plus a small flat charge per room per night. Rates can change, so confirm against the NYC Department of Finance and the New York State Tax Department.
That headline number applies whether your hotel room is a boutique hotel near Washington Square or a luxury hotel at the Plaza. It is a government charge, which makes it different from any destination fee the property sets for itself. That distinction matters when comparing prices across Midtown Manhattan.
State Sales Tax, City Sales Tax and the MCTD Surcharge: The 8.875% Combined Rate
New York State sales tax adds 4% of room rent, New York City sales tax adds 4.5%, and the Metropolitan Commuter Transportation District adds 0.375%. Together these make a combined sales tax of 8.875%, administered by the state.
Because New York City sits inside the MCTD, the surcharge applies to Manhattan, Brooklyn, Queens, the Bronx and Staten Island stays. The hotel collects it with the rest of your bill, so you will see it bundled into the tax lines on the folio. If you book a hotel with a reservation made through a third-party site, check whether the site shows the same tax estimate as the property.
NYC Hotel Room Occupancy Tax of 5.875% Administered by the Department of Finance
On top of sales tax, New York City charges a Hotel Room Occupancy Tax of 5.875% of room rent. This is handled by the NYC Department of Finance, and the hotel remits it on your behalf. It is calculated on the room rent shown on your reservation.
Adding 8.875% and 5.875% gives the 14.75% total on rent. It applies to the room charge, so ask whether any destination fee at your Midtown Manhattan or Brooklyn hotel is also taxed, since policies differ by property. The hotel should be able to tell you exactly how it calculates each line.
Flat Per-Night Charges: The $2 City Charge and $1.50 State Hotel Unit Fee
A flat occupancy charge applies per room per night based on rent, with most Manhattan rooms in the $2.00 tier for rents of $40 or more. The state also adds a $1.50 hotel unit fee per room per night inside New York City.
Together that is about $3.50 per room per night. In a suite with multiple rooms, each room may be charged separately, so ask the hotel how it applies the flat charges to suites and connecting rooms.
Worked Bill Examples: $250, $400 and $700 Rooms in Midtown Manhattan
For a $250 nightly rate: $250 x 1.1475 = $286.88 plus $3.50 equals about $290.38. For a $400 room: $400 x 1.1475 = $459.00 plus $3.50 equals $462.50.
For a $700 luxury hotel room: $700 x 1.1475 = $803.25 plus $3.50 equals $806.75. These examples use the published rates above and exclude destination fees, parking and room service, so your actual folio may be higher. Use the same method for any rate you are quoted.
Multi-Night and Multi-Room Math for Times Square, Fifth Avenue and Brooklyn Stays
Multiply the nightly after-tax figure by the number of nights. A $320 mid-range rate becomes $370.70 per night after tax and the flat charge, so three nights near Times Square cost $1,112.10 before any fees.
Two rooms double the flat charge as well as the rent. A family booking two $320 rooms for three nights pays $2,224.20 after the percentage tax and flat charges, so compare one larger suite against two rooms, and ask about connecting-room availability. A cheaper room within walking distance of the subway can also save money on rides.
Taxes vs Destination Fees: What Appears on a Manhattan Hotel Folio
A properly itemized folio shows the room rate, tax lines and any hotel-set fees separately. Compare each line against the numbers above, and ask the front desk to explain anything that does not match.
Destination or resort fees are set by.
Frequently Asked Questions About the Total Hotel Tax Rate in New York City
The 14.75% percentage plus about $3.50 per room per night is the commonly cited total. Always verify with the official New York City and New York State sources, because rates and rules can change.
Your final bill depends on your room rate, the number of nights, the number of rooms and any destination fee. Use the examples above as a starting point and calculate your own total before you reserve. If the numbers on your confirmation differ, contact the hotel before arrival.
What is the total hotel tax rate in New York City?
The commonly cited figure is 14.75% of room rent plus about $3.50 per room per night; confirm with official sources.
Is the flat fee charged per person?
No, it is charged per room per night, and rooms in a suite may be charged separately.
Are destination fees taxed?
It depends on the hotel, so ask for an itemized estimate before you book.
Should I trust a third-party tax summary?
Use it as a guide only, then confirm every rate with the NYC Department of Finance or your hotel.
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