New Jersey Rental / transient occupancy tax

Rental / transient occupancy tax in New Jersey

Yes. New Jersey charges a 5% state occupancy fee on rent for hotel rooms and transient accommodations (N.J.S.A. 54:32D-1), on top of the 6.625% sales tax on those occupancies (N.J.S.A. 54:32B-3(d)). Municipalities may add a local occupancy tax of up to 3% under N.J.S.A. 40:48F-1, and some cities have their own rates.

Verified Source: N.J.S.A. 54:32D-1; N.J.S.A. 40:48F-1 · last checked 2026-10-23