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New York Sublease Agreement

A New York sublease agreement is a rental contract between a current tenant (under lease with the landlord) and a new tenant (sublessee) to re-rent the same property. For the duration of the sublease, the original tenant acts as landlord to the new sublessee.
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Right to Sublet

Unless a lease explicitly allows subletting, the state of New York requires that tenants obtain the landlord’s written permission before creating a sublet arrangement with a third party.[1] The law establishes a specific process by which the tenant must seek the landlord’s consent, which includes presenting the following information to the landlord by certified mail:

  • Term of the sublease
  • Name of proposed sublessee
  • Business and home address of proposed sublessee
  • Tenant’s reason for subletting
  • Tenant’s address for term of sublease
  • Written consent of co-tenant or guarantor of the original lease
  • A copy of the proposed sublease, acknowledged by the tenant and proposed sublessee

Local laws may impose stricter limits on subletting. New York City, for example, tightly regulates subleases for stays fewer than 30 days, with heavy fines for sub-lessors that repeatedly violate the law.[2]

Short-Term (Lodgings) Tax

The state of New York charges state sales tax on rentals of 90 days or less. Each county and city typically levies its own sales and/or hotel taxes.

New York short-term rental taxes:

  • 4% state sales tax[3]
  • County taxes (varies by county)
  • City taxes (varies by city)

Local governments may impose their own requirements for short-term operators that result in additional costs. For example, New York City requires short-term renters to register with the mayor’s office for a fee of $145.[4]