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Rules

Occupancy tax collection and remittance by Airbnb in New Jersey

State of New Jersey

Guests who book Airbnb listings that are located in the State of New Jersey will pay the following tax as part of their reservation:

  • State Sales Tax: 6.625% of the listing price including any cleaning fees, for reservations 89 nights or shorter. For detailed information, please visit the New Jersey Division of Taxation website.
  • State Occupancy Fee: 5% (1% in Atlantic City and Newark, 3.15% in the Wildwoods) of the listing price including any cleaning fees, for reservations 89 nights or shorter. For detailed information, please visit the New Jersey Division of Taxation website.
  • Meadowlands Regional Assessment: 3% of the listing price including any cleaning fees, for reservations 89 nights or shorter in Bergen County and Hudson County. For detailed information, please visit the New Jersey Division of Taxation website.
  • Municipal Occupancy Tax: 2 - 3% of the listing price including any cleaning fees, for reservations 89 nights and shorter. For detailed information, visit the New Jersey Department of Taxation website.
  • Cape May County Tourism Tax: 2% of the listing price including any cleaning fees, for reservations 89 nights or shorter in the cities of Wildwood, North Wildwood, and the Borough of Wildwood Crest. For detailed information, visit the New Jersey Division of Taxation website.
  • Cape May County Assessment: 1.85% of the listing price including any cleaning fees, for reservations 89 nights or shorter in the cities of Wildwood, North Wildwood, and the Borough of Wildwood Crest. For detailed information, visit the New Jersey Division of Taxation website.

Elizabeth

Guests who book Airbnb listings that are located in the city of Elizabeth, NJ will pay the following taxes as part of their reservation:

  • Hotel Occupancy Tax: 6% of the listing price including any cleaning fee for reservations 89 nights and shorter. For detailed information, please visit the City of Elizabeth website.

Jersey City

Guests who book Airbnb listings that are located in Jersey City, NJ will pay the following tax as part of their reservation:

  • Hotel Occupancy Tax: 6% of the listing price including any cleaning fees for reservations 89 nights and shorter. For detailed information, visit the Jersey City website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.

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