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The Daily Insight

What is the tax on hotel rooms in NJ?

Author

Emma Jordan

Published Mar 31, 2026

6.625%
New Jersey imposes Sales Tax on hotel and motel occupancies. The current Sales Tax rate is 6.625%.

What is the occupancy tax in New Jersey?

5%
The State Occupancy Fee is imposed at the rate of 5% on charges for the rental of hotel and motel rooms that are subject to Sales Tax. This Fee is in addition to the Sales Tax and the Municipal Occupancy Tax, if applicable.

Is hotel tax local or state?

Lodging is subject to state sales tax, plus each county may levy a local hotel/motel tax. The state collects state sales tax and each county or city collects its own local hotel/motel tax. Lodging is subject to state and county sales tax, plus certain cities and resort areas levy additional local room taxes.

Are hotels at full capacity in New Jersey?

Hotels, AirBnB, and other short-term rentals are allowed to open. The State no longer requires face coverings or social distancing in most indoor public spaces. There are exceptions for public transportation, health care facilities, child care facilities, and other areas of concern.

What is the tax on renting a room in Wildwood Crest?

Room rentals in Wildwood, Wildwood Crest, and North Wildwood are subject to a total 10.475 percent in taxes and assessments (6.625 percent New Jersey Sales Tax; 2 percent Tourism Tax; 1.85 percent Tourism Assessment), in addition to the Occupancy Tax of 3.15 percent.

Does New Jersey have a 14 day quarantine?

Residents of high-risk congregate care settings need to continue to quarantine for 14-days, regardless of vaccination status and at all COVID-19 transmission risk levels, following prolonged close contact (within 6 feet for a cumulative total of 15 minutes or more over a 24-hour period) with a suspected or confirmed …

How much is the hotel tax in Wildwood New Jersey?

In addition to the 6.625% New Jersey Sales Tax that is imposed on all occupancies of a room or rooms in a hotel in the State, rooms in the Wildwoods (Wildwood, Wildwood Crest, and North Wildwood) are subject to a 2% Cape May County Tourism Sales Tax, a 1.85% Cape May County Tourism Assessment, and the State Occupancy …

How is hotel Occupancy Tax calculated?

Subtract the cost of the room before taxes from the cost of the room after taxes. This is the tax per night. To get the hotel tax rate, a percentage, divide the tax per night by the cost of the room before taxes. Multiply the answer by 100 to get the rate.

Is there a hotel occupancy tax in NJ?

Municipal Occupancy Tax Any New Jersey municipality, other than Newark, Jersey City, Atlantic City, Elizabeth, Wildwood, North Wildwood, and Wildwood Crest is authorized to amend or adopt an ordinance to impose a Municipal Occupancy Tax of up to 3% on charges for hotel and motel occupancies in that municipality.

Which is taxes apply to New Jersey short-term rentals?

Which taxes apply to New Jersey short-term rentals? Tax Name Sales Tax Filed and Remitted To New Jersey Department of Revenue Tax Name Meadowlands Regional Hotel Use Assessmen Filed and Remitted To New Jersey Department of Revenue Tax Name State Occupancy Tax

How much is the New York State hotel tax?

1 New York State Sales Tax for Hotels – 4% 2 New York City Sales Tax for Hotels – 4.5% 3 MCTD (Metropolitan Commuter Transportation District) sales & use tax – 0.375% 4 NYC Hotel Room Occupancy Tax Rate – $2 per room + 5.875% 5 New York State Hotel Unit Fee (aka Javits Center fee) – $1.50 per unit per day

Who is the occupant of a New Jersey building?

The occupant is a New Jersey State or federal agency, instrumentality, or political subdivision; the United Nations; or any other international organization of which the United States is a member as long as the occupancy is paid with government funds; The space is rented for the purpose of assembly (e.g. a meeting, seminar, wedding, etc.);