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Statewide lodging tax figures cited to the state revenue department.
New Jersey imposes sales tax on hotel and motel occupancies. The current sales tax rate is 6.625%.
The state occupancy fee is 5% of charges for hotel and motel rooms that are subject to sales tax. The fee is 1% in Atlantic City, Elizabeth, Newark, and Jersey City, and 3.15% in Wildwood, North Wildwood, and Wildwood Crest. It is in addition to sales tax and to the municipal occupancy tax if one applies.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | New Jersey imposes sales tax on hotel and motel occupancies. The current sales tax rate is 6.625%. New Jersey Division of Taxation, Hotel/Motel Occupancy. As of 2026-10-09. |
| State occupancy fee | The state occupancy fee is 5% of charges for hotel and motel rooms that are subject to sales tax. The fee is 1% in Atlantic City, Elizabeth, Newark, and Jersey City, and 3.15% in Wildwood, North Wildwood, and Wildwood Crest. It is in addition to sales tax and to the municipal occupancy tax if one applies. New Jersey Division of Taxation, State Occupancy Fee. As of 2026-10-09. |
| Local lodging taxes | The state occupancy fee is in addition to the municipal occupancy tax if a municipality imposes one. New Jersey Division of Taxation, State Occupancy Fee. As of 2026-10-09. |
Rates are from the New Jersey revenue department, retrieved 2026-10-09. Primary sources: https://www.nj.gov/treasury/taxation/hotelmotel.shtml, https://www.nj.gov/treasury/taxation/hotelfeeinfo.shtml.
New Jersey imposes sales tax on hotel and motel occupancies. The current sales tax rate is 6.625%. Source: New Jersey Division of Taxation, Hotel/Motel Occupancy, https://www.nj.gov/treasury/taxation/hotelmotel.shtml, as of 2026-10-09.
The state occupancy fee is 5% of charges for hotel and motel rooms that are subject to sales tax. The fee is 1% in Atlantic City, Elizabeth, Newark, and Jersey City, and 3.15% in Wildwood, North Wildwood, and Wildwood Crest. It is in addition to sales tax and to the municipal occupancy tax if one applies. Source: New Jersey Division of Taxation, State Occupancy Fee, https://www.nj.gov/treasury/taxation/hotelfeeinfo.shtml, as of 2026-10-09.
The state occupancy fee is in addition to the municipal occupancy tax if a municipality imposes one. Source: New Jersey Division of Taxation, State Occupancy Fee, https://www.nj.gov/treasury/taxation/hotelfeeinfo.shtml, as of 2026-10-09.
Estimates for planning; not tax/legal advice.