Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://www.njconsumeraffairs.gov
Tax Breakdown
6.625%
State Sales Tax
5%
Lodging / TOT
Est. Total Tax Burden~13.625%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Transient accommodation tax (5%) + municipal tax. Shore towns vary widely — some require registrations, others are permissive. Jersey City has strict STR rules.
Major City Rules
4 cities tracked
Jersey City
Highly Restricted
STR permit required, must be primary residence, 60-day annual cap
Asbury Park
Moderate
STR registration required
Cape May
Moderate
Annual rental license, historic district rules
Long Beach Island
Host Friendly
Borough-level rules, generally permissive
Housing Market Data — US Census ACS
ACS 5-Year 2022
3,756,340
Total Housing Units
8.5%
Vacancy Rate
63.9%
Owner-Occupied
36.1%
Renter-Occupied
132,358
Seasonal/Vacation Units
3.5%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.