New York City Hotel & Occupancy Tax Calculator

That “$300” Midtown room will hit your card at just over $345 a night. Advertised hotel rates in New York City routinely look 15–20% lower than the final total because the city layers two percentage taxes and a flat nightly fee on every room — one of the heaviest hotel-tax stacks of any US market. This tool shows the true all-in bill before you book, using the same components the folio will list.

The tax components on every NYC hotel room

Percentage-based taxes (~14.75% combined)

8.875%   NY State + City sales tax (same combined rate as general retail)
5.875%   New York City hotel room occupancy tax
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14.75%   combined percentage rate

The New York City hotel room occupancy tax (5.875%) is a city-specific levy on top of the general sales tax, administered by the NYC Department of Finance. Both taxes are calculated on the base room rate. New York State’s sales-tax treatment of hotel occupancy is documented by the NYS Department of Taxation and Finance.

Flat per-night fees

On top of the percentage taxes, NYC charges a $1.50 per room per night hotel unit fee. This flat amount is added regardless of the room rate and scales only with the number of nights — a budget room and a luxury suite pay the same $1.50.

How the total is calculated

room_subtotal = nightly_rate × nights
percent_tax   = room_subtotal × 14.75%
flat_fee      = $1.50 × nights
total_bill    = room_subtotal + percent_tax + flat_fee

Worked example

$300/night × 3 nights:

The effective tax rate including the flat fee is about 15.25% on a $300 room — higher for cheaper rooms, where the fixed $1.50/night represents a larger share.

Things the calculator does not include

• Resort fees and mandatory amenity fees — many NYC hotels add $20–$50/night for “Wi-Fi, gym access, and local calls”. These are usually subject to the same 14.75% taxes and can add significantly to the bill.
• Booking platform service fees — third-party booking sites often charge their own service or processing fees on top of the hotel’s charges.
• Occasional property-specific assessments — a folio can carry small additional line items (destination or tourism assessments) depending on the property; they are the exception rather than the rule and are not part of the standard citywide stack modeled here.

Always read the full booking summary on your hotel’s confirmation page, not just the initial rate display. Estimates only; not tax or legal advice.

Comparing NYC hotel taxes to other major US cities

NYC’s hotel tax burden is notoriously high by US standards. Most major US cities layer multiple charges, but the combined rate in NYC tends to land above most comparable markets. For budgeting purposes, assuming roughly 15% above the advertised rate (plus any resort fee) gives a reliable planning estimate for NYC hotel stays.

When comparing hotels, it is worth noting that a $250/night hotel with a $30 resort fee is effectively charging $280/night pre-tax, meaning the actual gap between that property and a $280/night “all-in” hotel is narrower than the headline rates suggest. Use this calculator to build the complete comparison before booking.

NYC vs. other high-tax hotel cities

The structure matters as much as the headline rate. NYC’s flat $1.50 nightly fee means budget rooms carry a higher effective rate than luxury ones — the reverse of purely percentage-based cities:

On a $600/night suite, NYC’s effective rate falls to ~15.0% while Philadelphia’s stays 16.25% — the flat fee becomes rounding error as the rate rises.

Long stays and short-term rentals

Two edge cases change the math:

• Permanent residents. The occupancy taxes are aimed at transient stays. Guests who occupy a room long enough to qualify as permanent residents (the city and state each define a continuous-stay threshold, measured in months) stop owing the occupancy layers — relevant for corporate housing and extended relocations, and something to confirm with the property in writing before assuming.
• Short-term rentals. Airbnb-style stays in NYC are heavily regulated, and lawful short-term accommodations are subject to the same tax stack — a platform price that looks tax-free will still gain the percentage taxes at checkout.

Sources

• NYC Department of Finance — Hotel Room Occupancy Tax
• NYS Department of Taxation and Finance — Sales tax guidance

Estimate only. Rates and fees are set by state and city law and can change; resort-fee taxability varies by property. Verify against the official pages above for anything contractual. All math runs locally in your browser.