Short-Term Rentals in Downtown Brooklyn, NYC — Investor Guide (2025)

Overview: Short-term rentals (STRs) are permitted in New York City, including downtown Brooklyn, but they are tightly regulated. You must register each listing with the City’s Mayor’s Office of Special Enforcement (MOSE) and comply with all requirements of Local Law 18 of 2022 and its implementing rules. Hosting platforms may only accept bookings for registered listings. Unregistered or non-compliant operations face steep fines and removal of listings.

This guide is specific to New York City (NYC), which administers STR rules at the city level. Downtown Brooklyn is within the City and County of Kings (Brooklyn). There are no separate county or town-level STR rules that supersede NYC rules.

1) Whether Short-Term Rentals Are Allowed in Downtown Brooklyn

• Allowed with strict compliance: NYC allows STRs only for a host’s primary residence and only if the host registers the unit with MOSE, follows all posted rules, and meets the City’s safety and tax requirements. Platforms cannot process transactions for unregistered listings.
• Prohibited activity: Renting units that are not your primary residence; illegal hotels; unlawful transient use; and any bookings made through platforms for unregistered listings.
• Enforcement: MOSE enforces registration, booking-service compliance, and safety rules. Violations can result in civil penalties, criminal charges, and removal from platforms.

2) How to Start a Short-Term Rental Business in This Market

1. Confirm eligibility and intent

• Only rent your primary residence. You may be able to host occasional stays while you’re away; however, the detailed host eligibility rules (e.g., number of nights you can be away, minimum stay lengths, and occupancy caps) are defined by the MOSE rule. Review the full adopted rule text and the MOSE fact sheets before proceeding.

2. Prepare required documents and evidence

• Proof of primary residence (e.g., lease showing you as tenant, deed, utility bills, government mail).
• Government-issued ID.
• Building owner authorization (if you’re a tenant).
• Safety documentation (e.g., smoke/CO detectors, fire safety equipment) as required by NYC codes and MOSE rules.
• NYS sales tax and Yonkers tax registrations if applicable (for units in Yonkers).
• Any DCA-related documents if applicable to your hosting structure.

3. Register with the Mayor’s Office of Special Enforcement (MOSE)

• Complete the STR registration process and receive a registration number for each listing.
• Display the registration number on your listing and any required documentation on-site.
• Keep registration current and renew as required.

4. Operate in compliance

• Follow all posted rules, occupancy limits, and host eligibility criteria.
• If you use a hosting platform (Airbnb, Vrbo, etc.), ensure the platform can see your active registration. Platforms may only accept bookings for registered listings.
• Comply with NYC tax obligations (e.g., Hotel Unit Occupancy Tax, NYS sales tax, and applicable Yonkers tax).

5. Keep records and be audit-ready

• Maintain guest logs, contracts, financial records, and proof of compliance for inspection and potential audits.
• Update your registration and documents whenever circumstances change (e.g., new tenancy, ownership, or address changes).

3) Required Documents, Permits, Licenses, and Guidelines

• Registration with MOSE:

  • Required for every listing; obtain a unique registration number.
  • You must display the registration number in your listing and provide required documents to guests and inspectors upon request.

• Proof of primary residence:

  • Lease or deed, recent utility bill, or government mail.
  • Identification: government-issued ID.

• Building authorization:

  • Written consent from the owner if you’re a tenant.

• Safety and housing standards:

  • Compliance with NYC fire and building codes (e.g., smoke and carbon monoxide detectors, egress, emergency info).
  • Follow any additional requirements in the MOSE rule.

• Taxes and state filings:

  • NYS sales tax registration if applicable, especially for units located in Yonkers or where the City indicates sales tax applies to your rental activity.
  • City Hotel Unit Occupancy Tax compliance.
  • Maintain records for audits and reporting.

• Hosting-platform compliance:

  • Ensure your listing is registered so platforms can legally process bookings. Platforms must not accept unregistered listings.

4) Specific Regulations (City/County/State)

• NYC (City) regulations:

  • Local Law 18 of 2022 and MOSE’s implementing rules govern STR registration, host eligibility, and platform obligations.
  • Hosts must register and operate only their primary residence.
  • Platforms may only process transactions for registered listings.
  • MOSE enforces rules and issues penalties for violations.

• County (Kings County, Brooklyn):

  • No separate county-level STR ordinances in addition to NYC rules. The City rules apply.

• State of New York:

  • State-level sales tax rules may apply to STR activity depending on jurisdiction (e.g., Yonkers). The City-level Hotel Unit Occupancy Tax applies to NYC units.
  • Additional municipal taxes may apply (e.g., City’s STR taxes). Always verify applicability to your specific address.

• Compliance scope:

  • Registration and host eligibility, safety, taxes, platform compliance, record-keeping, and inspections.

5) Contact Information (Local Authority in Charge of STRs)

• Mayor’s Office of Special Enforcement (MOSE) — STR registrations and enforcement:

  • Phone: 311 (ask for MOSE/Short-Term Rental Registration)
  • Email: STRComplaints@cityhall.nyc.gov
  • Website: nyc.gov (search “Short-Term Rentals” or “MOSE”)

• NYC Business Portal (general compliance guidance):

  • Website: nyc.gov/business

• State tax and general compliance (for NYS sales tax questions):

  • Phone: 518-485-2889
  • Website: tax.ny.gov

6) Links to Source Pages

• Adopted Rule: Registration and Requirements for Short-Term Rentals (MOSE): rules.cityofnewyork.us/rule/registration-and-requirements-for-short-term-rentals/

• Proposed Rule — Full Text (Second Notice with certifications): rules.cityofnewyork.us/wp-content/uploads/2022/12/Proposed-Rules-Registration-and-Requirements-for-Short-Term-Rentals-Second-Notice-with-certifications.pdf

• Adopted Rule — Full Text (Final): rules.cityofnewyork.us/wp-content/uploads/2022/12/FINAL-RULES-GOVERNING-REGISTRATION-AND-REQUIREMENTS-FOR-SHORT-TERM-RENTALS-1.pdf

• Hearing Transcript and Materials: rules.cityofnewyork.us/wp-content/uploads/2022/12/SHORT-TERM-RENTAL-PUBLIC-HEARINGS-TRANSCRIPTS-AND-CHATS.pdf

Notes:

• The cited NYC rule is citywide and applies to downtown Brooklyn. If you have units located in Yonkers, confirm state and municipal tax obligations with the NYS Department of Taxation and Finance.
• This guide is an operational overview. Always review the MOSE rule and any updated guidance before registering and hosting.