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    I-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.

    Local law 146

    On July 18, 2018, the New York City Council passed Intro. No. 981-A. On August 6, 2018, the New York City Mayor signed Intro. No. 981-A, and Intro. No. 981-A became Local Law No. 146 of 2018 (“Local Law 146”).

      As of June 12, 2020, Airbnb and the City of New York have reached a settlement agreement regarding Airbnb’s challenge of Local Law 146, which requires short-term rental platforms to share information with the City. Under this agreement, platforms will provide information to the City quarterly, which will include:

      • Physical address of listing;
      • Host information (name, physical address, phone, e-mail, URL, and “individualized name and number”);
      • Name and number and URL of listing;
      • Listing type (whether short-term rental of (i) the entirety of unit or (ii) of part of such unit);
      • Total number of days booked by listing; and
      • Total amount platform transmitted to host and account name and anonymized account identifier

      This information will only be provided for hosts who have consented -- but hosts who do not consent will not be able to list their home as a short-term rental. Information will not be provided for private or shared room listings with two or fewer guest capacity; any listing hosted for a total of four or less nights in the past quarter; and listings that are qualifying traditional hospitality.

      This agreement will be contingent on the City Council’s passage of an amended ordinance to reflect the settlement provisions, and upon passage, will not go into effect for 180 days.

      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.


      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.


      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.

      Our commitment to your community

      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.

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