Vacation rentals in the US: two federal rules, and the rest is up to your city
Two rules apply to a vacation rental anywhere in the US. Since May 12, 2025, the FTC has required short-term lodging to advertise the total price with every mandatory fee in it, and the IRS still lets you skip reporting rent for a home you live in and rent out for fewer than 15 days a year. Registration, permits and limits on nights are set by your city, county or state. Upbridge's AI operations assistant, Cleo, works over WhatsApp with vacation rental operators and cleaning companies and organizes the cleanings and the inventory for each place.
The federal rules, and one city as an example
Every row was checked on October 24, 2026. The New York City row is there to show what a local rule looks like; your own city's rules can be very different.
| Topic | What it says | Status | Source |
|---|---|---|---|
| Advertised price | The FTC's Rule on Unfair or Deceptive Fees covers short-term lodging, vacation rental platforms included. Wherever you show a price, it has to be the total with all mandatory fees, and that total has to be the most prominent price. Taxes can be left out of it as long as you disclose them before the guest pays. | In force | FTC |
| Income tax | If you use a home as your residence and rent it out for fewer than 15 days in the year, you don't report that rent and you don't deduct the rental expenses. Rent it out for longer and the income goes on your return. | In force | IRS |
| New York City registration | Local Law 18 makes hosts register with the Mayor's Office of Special Enforcement, and platforms such as Airbnb, Vrbo and Booking.com can't process a booking for a rental that isn't registered. Stays of 30 days or more are exempt. The city started enforcing it on September 5, 2023. | In force | NYC OSE |
The FTC announced the fee rule on December 17, 2024, and Barnes & Thornburg wrote on May 7, 2025 that it took effect on May 12 for hotels, inns and vacation rental platforms alike. There is no federal register of vacation rentals, so the questions that decide whether you can rent at all (a permit, a cap on nights, a ban in some zones) get answered at the city or county level.
This is not legal or tax advice, and Upbridge does not file anything for you: no registrations and no tax returns.
What this means for the people who turn the houses over
The fee rule is about the listing, so it lands on whoever sets the prices. If your cleaning fee is mandatory, the guest has to see it inside the total from the first price they're shown. For the cleaning team, the local rules matter more on a normal day: a city that caps nights or requires a permit number on the listing is a city where a missed checkout or a double booking turns into a problem with the city, not only with a guest.
Where Upbridge fits
We don't set your prices, file your taxes or apply for permits. We take the work between one guest and the next: every checkout on your calendar becomes a cleaning with a room-by-room photo checklist, and we build the guest guide with the arrival instructions and the house rules your city asks you to post.
These places have their own page:
Questions about vacation rentals in the US
Do I have to show the cleaning fee in the price?
If the fee is mandatory, yes. Since May 12, 2025, the FTC rule requires short-term lodging to show the total price with every mandatory fee whenever a price is shown. Taxes can be disclosed separately before the guest pays.
Is there a national vacation rental register in the US?
No. Registration and permits are set by cities, counties and states. New York City, for example, has required hosts to register with its Office of Special Enforcement since September 2023.
Do I pay tax if I rent my home for two weeks a year?
If you live in the home and rent it for fewer than 15 days in the year, the IRS says you don't report that rent and you don't deduct the rental expenses.
Sources
Checked on October 24, 2026
- FTC, “Federal Trade Commission Announces Bipartisan Rule Banning Junk Ticket and Hotel Fees”, December 17, 2024.
- Barnes & Thornburg, “FTC Finalizes Junk Fees Rule, New Pricing Disclosure Requirements Take Effect May 12, 2025”, May 7, 2025.
- IRS, “Topic no. 415, Renting residential and vacation property”, updated September 24, 2026.
- NYC Mayor's Office of Special Enforcement, “Registration law”, undated.