New York City vs San Francisco
New York Effectively Banned | California Legal but Limited
Disclaimer: General information only — not legal advice. Verify with your local government.
| Requirement | New York City, New York | San Francisco, California |
|---|---|---|
| Legality Status | Effectively Banned | Legal but Limited |
| Permit Fee | $145 registration fee (OSE) | $450 registration fee |
| Tax Rate | 5.875% hotel room occupancy tax + state/city sales tax | 14% Transient Occupancy Tax |
| Annual Day Limit | No limit | 90 days/year |
| Renewal Interval | Every 2 years | Every 2 years |
| Platform Remits Taxes | Yes | Yes |
| Max Fine Example | $5,000 first offense; up to $7,500 for subsequent violations | $1,000/day for illegal hosting |
| Verdict | San Francisco has more favorable STR regulations overall. | |
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
San Francisco, California
Status Legal but Limited
Permit Fee $450 registration fee
Tax Rate 14% Transient Occupancy Tax
Day Limit 90 days/year
Renewal Every 2 years
Platform Tax Yes
Max Fine $1,000/day for illegal hosting
San Francisco has more favorable STR regulations overall.
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 →San Francisco Overview
Primary residence only, with a 90-day cap on unhosted stays (unlimited for hosted stays). Hosts must register, carry $500K liability insurance, and pass a fire/safety inspection. Rent-controlled units face additional restrictions.
Full San Francisco guide →Frequently Asked Questions
Is it easier to Airbnb in New York City or San Francisco?
New York City is classified as "Effectively Banned" while San Francisco is "Legal but Limited." New York City's permit fee is $145 registration fee (OSE) compared to $450 registration fee in San Francisco.
Which city has higher STR taxes — New York City or San Francisco?
New York City charges 5.875% hotel room occupancy tax + state/city sales tax, while San Francisco charges 14% Transient Occupancy Tax. Compare the full breakdown in the table above.
Which city has stricter fines for illegal short-term rentals?
New York City: $5,000 first offense; up to $7,500 for subsequent violations. San Francisco: $1,000/day for illegal hosting.