New York City vs Philadelphia

New York Effectively Banned | Pennsylvania Legal with Permit

Disclaimer: General information only — not legal advice. Verify with your local government.

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
Philadelphia, Pennsylvania
Status Legal with Permit
Permit Fee $50 Limited Lodging license
Tax Rate 8.5% Hotel Tax + sales tax
Day Limit 180 days/year
Renewal Annual
Platform Tax Yes
Max Fine $300/day for unlicensed rental

Philadelphia has more favorable STR regulations overall.

Permits & Licensing

New York City charges $145 registration fee (OSE) for STR licensing, while Philadelphia charges $50 Limited Lodging license. New York City renewal is every 2 years, and Philadelphia renewal is annual. Overall, Philadelphia has a more permissive regulatory environment (Legal with Permit) compared to New York City (Effectively Banned).

Tax Obligations

In New York City, hosts pay 5.875% hotel room occupancy tax + state/city sales tax. In Philadelphia, hosts pay 8.5% Hotel Tax + sales tax. Both cities benefit from automatic platform tax collection through Airbnb and similar services, simplifying compliance for hosts.

Day Limits & Restrictions

Philadelphia imposes a 180-night annual limit, while New York City has no annual cap — a significant advantage for high-volume hosts.

Fines & Enforcement

Hosts operating without a permit in New York City face penalties including $5,000 first offense; up to $7,500 for subsequent violations. In Philadelphia, violations can result in $300/day for unlicensed rental. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.

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.

Contact: NYC Mayor's Office of Special Enforcement — (212) 676-4101

Full New York City guide →

Philadelphia Overview

Limited Lodging license required. Primary residence only, capped at 180 days/year for unhosted rentals. Hosted (owner-present) stays have no day cap. Must carry liability insurance.

Contact: Philadelphia L&I — (215) 686-2463

Full Philadelphia guide →

Frequently Asked Questions

Is it easier to Airbnb in New York City or Philadelphia?
New York City is classified as "Effectively Banned" while Philadelphia is "Legal with Permit." New York City's permit fee is $145 registration fee (OSE) compared to $50 Limited Lodging license in Philadelphia. Overall, Philadelphia has a more host-friendly regulatory environment.
Which city has higher STR taxes — New York City or Philadelphia?
New York City charges 5.875% hotel room occupancy tax + state/city sales tax, while Philadelphia charges 8.5% Hotel Tax + sales tax.
Which city has stricter fines for illegal short-term rentals?
New York City: $5,000 first offense; up to $7,500 for subsequent violations. Philadelphia: $300/day for unlicensed rental. Both cities actively enforce STR regulations, so proper licensing is essential.
Do New York City and Philadelphia have day limits for Airbnb?
New York City has no annual day limit. Philadelphia limits STRs to 180 nights per year.
Which city is better for first-time Airbnb hosts — New York City or Philadelphia?
For new hosts, consider the total cost of entry: New York City charges $145 registration fee (OSE) for permits with 5.875% hotel room occupancy tax + state/city sales tax in taxes. Philadelphia charges $50 Limited Lodging license with 8.5% Hotel Tax + sales tax. Automatic tax collection in New York City and Philadelphia makes compliance easier for beginners.