NYC Hotel Occupancy Tax Calculator
Calculate the total taxes and fees applied to hotel stays in New York City, including state and city sales tax, hotel unit fee, hotel room occupancy tax, and the Jacob K. Javits Convention Center surcharge.
Formula
Base Total = Nightly Rate × Number of Nights × Number of Rooms
NY State Sales Tax = Base Total × 4.000%
NYC Sales Tax = Base Total × 4.500%
Hotel Room Occupancy Tax = Base Total × 5.875%
Javits Convention Center Fee = Base Total × 1.500%
NYC Hotel Unit Fee = $1.50 × Rooms × Nights
Total Tax = Sum of all taxes and fees above
Grand Total = Base Total + Total Tax
Effective Tax Rate = (Total Tax / Base Total) × 100
Assumptions & References
- Rates reflect NYC hotel tax structure as of 2024; verify with NYC Department of Finance for the latest rates.
- NY State Sales Tax (4.0%): New York State imposes a 4% sales tax on hotel room charges. (NYS Tax Law §1105(e))
- NYC Sales Tax (4.5%): New York City imposes an additional 4.5% local sales tax on hotel rooms. (NYC Admin. Code §11-2502)
- NYC Hotel Room Occupancy Tax (5.875%): A city-specific occupancy tax applied to all hotel room charges. (NYC Admin. Code §11-2502)
- Javits Convention Center Fee (1.5%): A surcharge applied to hotels with 10 or more rooms in NYC to fund the Jacob K. Javits Convention Center. (NYS Tax Law §186-a)
- NYC Hotel Unit Fee ($1.50/room/night): A flat per-room, per-night fee imposed by NYC on all hotel stays. (NYC Admin. Code §11-2502)
- This calculator does not account for exempt stays (e.g., government employees on official business, stays of 180+ consecutive days, or diplomatic exemptions).
- Some hotels may charge additional resort fees or amenity fees which are not included here.
- The combined percentage-based tax rate is approximately 15.875% plus the $1.50/room/night unit fee.