Boston vs New York City
Massachusetts Legal but Limited | New York Effectively Banned
Disclaimer: General information only — not legal advice. Verify with your local government.
| Requirement | Boston, Massachusetts | New York City, New York |
|---|---|---|
| Legality Status | Legal but Limited | Effectively Banned |
| Permit Fee | $25 registration fee | $145 registration fee (OSE) |
| Tax Rate | 6.5% state excise + 6% city convention center tax | 5.875% hotel room occupancy tax + state/city sales tax |
| Annual Day Limit | No limit | No limit |
| Renewal Interval | Annual | Every 2 years |
| Platform Remits Taxes | Yes | Yes |
| Max Fine Example | $300/day for unregistered listing | $5,000 first offense; up to $7,500 for subsequent violations |
| Verdict | Boston has more favorable STR regulations overall. | |
Boston, Massachusetts
Status Legal but Limited
Permit Fee $25 registration fee
Tax Rate 6.5% state excise + 6% city convention center tax
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine $300/day for unregistered listing
New York City, New York
Status Effectively Banned
Permit Fee $145 registration fee (OSE)
Tax Rate 5.875% hotel room occupancy tax + state/city sales tax
Day Limit No limit
Renewal Every 2 years
Platform Tax Yes
Max Fine $5,000 first offense; up to $7,500 for subsequent violations
Boston has more favorable STR regulations overall.
Boston Overview
Only primary-residence units may be listed as STRs. Investor-owned (non-owner-occupied) short-term rentals are prohibited. Must register with the city and carry $1M liability insurance.
Full Boston guide →New York City Overview
Local Law 18 (2023) requires hosts to register with OSE, be present during stays, and limits guests to 2. Entire-apartment rentals under 30 days are effectively banned. Only hosted stays with the owner present are permitted.
Full New York City guide →Frequently Asked Questions
Is it easier to Airbnb in Boston or New York City?
Boston is classified as "Legal but Limited" while New York City is "Effectively Banned." Boston's permit fee is $25 registration fee compared to $145 registration fee (OSE) in New York City.
Which city has higher STR taxes — Boston or New York City?
Boston charges 6.5% state excise + 6% city convention center tax, while New York City charges 5.875% hotel room occupancy tax + state/city sales tax. Compare the full breakdown in the table above.
Which city has stricter fines for illegal short-term rentals?
Boston: $300/day for unregistered listing. New York City: $5,000 first offense; up to $7,500 for subsequent violations.