Smithtown, New York

Short-Term Rental Regulations — Suffolk County

Allowed (Permit Required)

STR Status

Permit: RequiredFee: $100Tax: 5.5%
County-level data: No city-specific ordinance found. Showing regulations for Suffolk County which apply to this area.
$100License Cost
5.5%Tax Rate

Permit & Licensing

Permit RequiredYes
License Cost$100
Business License RequiredNot specified
WaitlistNot specified

Owner Requirements

Owner Occupancy RequiredNot specified
Primary Residence RequiredNot specified
Insurance RequiredNot specified

Limits & Restrictions

Parking RequiredYes

Taxes & Fees

Transient Occupancy Tax / TOT5.5%

Official Sources

bnbcalc.com/blog/short-term-rental-regulation/Suffolk-County-New-York-Guideeastendbeacon.com/southold-lays-out-plan-to-manage-short-term-rentals/suffolklaw.com/southold-landlords-best-beware-of-the-towns-new-rental-permit-requirement/
Data confidence: 52%Last updated: May 20, 2026

Short-term rental rules in Smithtown, New York

Smithtown, New York has no separate city ordinance, so Suffolk County rules apply — under which short-term rentals are allowed with a permit. Operators must obtain a permit (fee: $100). A lodging/occupancy tax of 5.5% applies.

Frequently asked questions

Are short-term rentals allowed in Smithtown, New York?

Short-term rentals (including Airbnb and Vrbo) are allowed with a permit in Smithtown, New York.

Do I need a permit to run an Airbnb in Smithtown?

A short-term rental permit is required, the fee is $100.

What taxes apply to short-term rentals in Smithtown?

Short-term rentals in Smithtown are subject to a lodging/occupancy tax of 5.5%.

Always verify before you buy. Short-term-rental rules change often and may not be fully current here. Confirm directly with Smithtown, Suffolk County, or New York authorities — and consult a qualified attorney — before purchasing property or operating an STR. This is not legal advice.