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.

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.

Permits & Licensing

New York City charges $145 registration fee (OSE) for STR licensing, while San Francisco charges $450 registration fee. New York City renewal is every 2 years, and San Francisco renewal is every 2 years. Overall, San Francisco has a more permissive regulatory environment (Legal but Limited) 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 San Francisco, hosts pay 14% Transient Occupancy Tax. Both cities benefit from automatic platform tax collection through Airbnb and similar services, simplifying compliance for hosts.

Day Limits & Restrictions

San Francisco imposes a 90-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 San Francisco, violations can result in $1,000/day for illegal hosting. 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 →

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.

Contact: SF Office of Short-Term Rentals — (415) 575-9179

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. Overall, San Francisco has a more host-friendly regulatory environment.
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.
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. Both cities actively enforce STR regulations, so proper licensing is essential.
Do New York City and San Francisco have day limits for Airbnb?
New York City has no annual day limit. San Francisco limits STRs to 90 nights per year.
Which city is better for first-time Airbnb hosts — New York City or San Francisco?
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. San Francisco charges $450 registration fee with 14% Transient Occupancy Tax. Automatic tax collection in New York City and San Francisco makes compliance easier for beginners.