tourism
68.3 million international visitors in 2025
NTTO uses 68.3 million as the real base for 2025.
Period: 2025
GATAVIA GLOBAL · Gatavia United States
Short-term rentals in United States
This section explains how short-term rental operates in the United States and how to correctly separate the different legal, tax, and operational layers. The specific answer depends on the type of property, the form of exploitation, and the applicable rules for the case.
✓ Information reviewed: 09/13/2026
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GATAVIA
This section explains how to analyze market, profitability, and investment in the United States without confusing the different legal, fiscal, and operational layers. The concrete response depends on the type of property, the method of exploitation, and the rules applicable to the case. The specific and verified data are presented below in the Gatavia information block.
The investment analysis must separate general tourism data from the actual metrics of a specific dwelling. National or regional overnight stays help to understand demand, but they do not equate to occupancy, average price, or profitability of a property.
Tourism market in United States
Data, context and key indicators for the tourism market.
tourism
+3,2 %
70.5 million projected in 2026
NTTO projects +3.2% in 2026.
Period: 2026
tourism
46.4 million international travelers by air
SIAT covers 46.4 million international travelers by air.
Period: 2025
demand
16.9 average nights of stay for international visitors
The average international visitor stayed 16.9 nights.
Period: 2025
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
national
There is no single federal short-term rental license
Correct: authorization is primarily determined at the state and local levels.
There is no single federal short-term rental license Application: Owners and managers Verified rule: Correct: authorization is primarily determined at the state and local levels. Conditions: Depends on the address and model. Exceptions: Some markets do not require a specific short-term rental license, but other registrations or taxes may apply. Timing: Before purchasing or advertising. Legal reference: U.S. federal structure
municipal
NYC: permanent host present and maximum two guests
The entire house without a host is not the ordinary legal residential pathway.
NYC: permanent host present and maximum two guests Application: Short-term residential rental less than 30 days Verified rule: The entire house without a host is not the ordinary legal residential pathway. Moment: For each stay <30 days. Legal reference: NYC Administrative Code Title 26; Local Law 18; OSE rules
national
Federal rule for rentals of less than 15 days
Dwelling also used as a home
Federal rule for rentals of less than 15 days Application: Dwelling also used as a home Verified rule: If rented for less than 15 days and used as a home, rental income is not reported as rental income. Conditions: It must be a housing unit used as a home and rented for less than 15 days. Exceptions: Does not apply to purely investment properties without use as a home under this rule. Timing: Annual tax closing. Legal reference: IRS Publication 527
national
Test of use as a dwelling: 14 days or 10 %
The dwelling is considered used as a home if personal use exceeds the greater of 14 days or 10 % of the days rented at a fair rental price.
Test of use as a dwelling: 14 days or 10 % Application: Mixed-use dwellings Verified rule: The dwelling is considered used as a home if personal use exceeds the greater of 14 days or 10 % of the days rented at a fair rental price. Conditions: Personal use measured according to Publication 527. Exceptions: Use by relatives or below market rent may count as personal use. Timing: Annual. Legal reference: IRS Publication 527
national
Average stay of 7 days or less and passive rules
Rental activities
Average stay of 7 days or less and passive rules Application: Rental activities Verified rule: For passive activity rules, rental activity is not considered if the average customer use period is 7 days or less. Conditions: Annual average of 7 days or less. Exceptions: Does not alone determine the entire tax classification or self-employment tax. Timing: Annual, with recommended monthly control. Legal reference: IRS Publication 925
mixed
New York City: mandatory registration and platform verification
Yes.
New York City: mandatory registration and platform verification Application: short-term rentals in NYC Verified rule: Yes. Conditions: All occupancy and housing rules that already existed before Local Law 18 must be complied with. Exceptions: Rentals of 30 days or more follow a different framework. Timing: Before listing/accepting short-term reservations. Legal reference: NYC Local Law 18
mixed
Los Angeles: primary residence and 120 days
Mandatory registration for primary residence.
Los Angeles: primary residence and 120 days Application: Home-sharing ≤30 days Verified rule: Mandatory registration for primary residence. Exceptions: There is an extended process to exceed 120 days. Timing: Before publishing; annual control of nights. Legal reference: LAMC Home Sharing Program
national
Florida: state license for vacation rentals
Yes, when it fits into transient public lodging establishment.
Florida: state license for vacation rentals Application: Vacation rental eierseksjon/home Verified rule: Yes, when it fits into transient public lodging establishment. Conditions: Full unit rental and transient exploitation as defined. Exceptions: Rental of individual rooms may not be considered public lodging under DBPR, without prejudice to local rules. Timing: Before operating. Legal reference: Florida Statutes Chapter 509
Short-term rental taxation
Taxation
Rental real estate and Schedule E
Federal individual top marginal rate: 37% in 2026
Federal individual top marginal rate: 37% in 2026
37
Residential rental building: MACRS GDS 27,5 años
Residential rental building: MACRS GDS 27,5 años
Taxation
Rental of less than 15 days of property used as a home
0
Taxation
Personal use and loss limits
Taxation
Average stay of 7 days or less and passive rules
Taxation
Average stay ≤30 days with significant services
Taxation
No residente: 30 % bruto FDAP como regla general
30
Taxation
Elección IRC 871(d): tributar sobre renta neta
Regulatory and market evolution
07/01/2026
Austin: license and compliance for platforms from July 2026
Mandatory license.
04/01/2025
Austin: license and compliance for platforms from July 2026
Mandatory license.
PROFESSIONAL CONTENT
Gatavia Professionelles Dossier · United States
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
🔒 Protected content
07
Managers
Compliance, representation, reporting and professional management for third parties.
🔒 Protected content
08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
🔒 Protected content
This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
City and County of Honolulu
City and County of HonoluluCity and County of San Francisco
City and County of San FranciscoCity of Austin
City of AustinCity of Las Vegas
Short-Term Residential Rental business licence overviewCity of Las Vegas
Short-Term Residential Rental business licence overviewCity of Miami Beach
City of Miami BeachCity of New Orleans
City of New OrleansCity of Orlando
City of OrlandoCity of Page, Arizona
City of Page, ArizonaCity of Scottsdale
City of ScottsdaleClark County Nevada
Short-Term Rentals — licensing frameworkClark County Nevada
Clark County NevadaCounty of Hawaiʻi
County of HawaiʻiFlorida DBPR
Florida DBPRFlorida Department of Revenue
Local Option Transient Rental TaxesFlorida Department of Revenue
Sales and Use Tax on Rental of Living or Sleeping AccommodationsHawaii Department of Taxation
Transient Accommodations Tax Law Changes — 2026 rateHillsborough County, Florida
Hillsborough County, FloridaInternal Revenue Service
Internal Revenue ServiceInternal Revenue Service
Internal Revenue ServiceInternal Revenue Service
Internal Revenue ServiceInternal Revenue Service
Tax year 2026 inflation adjustmentsInternal Revenue Service
Internal Revenue ServiceInternal Revenue Service
Internal Revenue ServiceLos Angeles City Planning
Home-Sharing ProgramLos Angeles City Planning
Home-Sharing ProgramMetro Nashville
Short Term Rental Property Permit TypesNational Travel and Tourism Office
International Visitor Forecast 2026-2030National Travel and Tourism Office
National Travel and Tourism OfficeNational Travel and Tourism Office
2025 Survey of International Air TravelersNYC Office of Special Enforcement
FAQ for prospective short-term rental hostsNYC Office of Special Enforcement
Short-Term Rental Registration LawNYC Office of Special Enforcement
Registration and Listing Data — 2026PROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.