Short-Term Rental Laws in San Francisco, CA (2026)
San Francisco allows short-term rentals (stays under 30 nights) only in a host's primary residence: you must be a permanent resident who lives in the unit at least 275 nights per year, register with the Office of Short-Term Rentals ($925 application, valid two years), and hold a business registration certificate. Un-hosted rentals are capped at 90 nights per calendar year (hosted stays are unlimited), and violations draw penalties starting at $484 per day. Always confirm current requirements with the city before operating.
San Francisco STR rules at a glance
| Legal status | Primary residence only |
|---|---|
| Permit required | Yes |
| Permit name | Short-Term Residential Rental Certificate (Office of Short-Term Rentals registry) |
| Permit fee | $925 |
| Renewal | Biennial |
| Owner occupancy required | Yes |
| Primary residence only | Yes |
| Max units per owner | 1 |
| Night cap per year | 90 nights |
| Total occupancy taxes | ~16.25% of gross revenue |
| Insurance | Liability insurance of at least $500,000 is required, or the host may satisfy the requirement by conducting all rentals through a platform that provides equal or greater coverage (e.g., Airbnb's host liability coverage). |
| Enforcement | Enforced by the Office of Short-Term Rentals (Planning Department), which investigates complaints (anonymous complaints accepted) and issues Notices of Violation. Platforms must verify city registration numbers before listing under the 2017 Airbnb/HomeAway settlement, and hosts must display their registration number on listings and file quarterly stay reports. Repeat violations escalate and can be referred to the City Attorney for civil and/or criminal penalties; the City Attorney has pursued multimillion-dollar penalties against scofflaw owners. |
| Current rules effective | 2015-02-01 |
What will guests pay in taxes on a San Francisco stay?
Itemized occupancy taxes for San Francisco, CA — enter your nightly rate to see the real cost breakdown.
San Francisco occupancy tax calculator
| Gross rent | $450.00 |
| San Francisco Transient Occupancy Tax (TOT) (14%)· collection varies | $63.00 |
| Tourism Improvement District (TID) assessment (2.25%)· collection varies | $10.13 |
| Total tax (16.25%) | $73.13 |
| Guest pays | $523.13 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Permits & licensing
San Francisco requires Short-Term Residential Rental Certificate (Office of Short-Term Rentals registry) to operate a short-term rental — the fee is $925, renewed biennial.
Fee is $925 per the SF Planning fee schedule effective Aug 29, 2025 (line item: 'Short-Term Residential Rental Registry Application $925'); non-refundable if denied; certificate valid two years. Renewal is treated as reapplying every two years, and past official fee notices (e.g., Oct 2022) set application and renewal fees at the same amount; some industry blogs claim a $250 renewal fee, which is not corroborated by the official fee schedule. Hosts also need an annual business registration certificate from the Treasurer & Tax Collector (separate fee, renewed by May 31 each year).
Zoning & location rules
No neighborhood-level zoning ban; registration is available citywide for legal residential units that are the host's primary residence. Ineligible: below-market-rate/income-restricted and public housing; SRO and dormitory/student housing; legally established ADUs and JADUs; units subject to Ellis Act evictions after November 1, 2014; commercial/industrial and other non-residential spaces; vehicles, boats, treehouses and similar; and properties in The Presidio, Fort Mason, and Treasure Island (outside city jurisdiction). Tenants may host with landlord-permission caveats but cannot earn more than their monthly rent from STR fees.
Taxes
| Tax | Rate | Who collects |
|---|---|---|
| San Francisco Transient Occupancy Tax (TOT)14% on stays under 30 nights. Airbnb and other approved 'Qualified Website Companies' (Airbnb, Interval International, misterb&b) collect and remit on hosts' behalf; hosts who book through other channels or directly must register and remit themselves (small operators file annually by Jan 31). California has no separate state or county lodging tax; SF is a consolidated city-county. | 14% | varies |
| Tourism Improvement District (TID) assessmentAssessment on gross room revenue administered by the Treasurer & Tax Collector alongside the TOT: 2.25% in Zone 1, 2.0% in Zone 2. The renewed TID management plan (effective Jan 1, 2024) includes short-term residential rental recordkeeping requirements; whether a given platform collects it for hosts was not confirmed on official pages. | 2.25% | varies |
Enforcement & penalties
Enforced by the Office of Short-Term Rentals (Planning Department), which investigates complaints (anonymous complaints accepted) and issues Notices of Violation. Platforms must verify city registration numbers before listing under the 2017 Airbnb/HomeAway settlement, and hosts must display their registration number on listings and file quarterly stay reports. Repeat violations escalate and can be referred to the City Attorney for civil and/or criminal penalties; the City Attorney has pursued multimillion-dollar penalties against scofflaw owners.
Notice of Violation penalties are at least $484 per day per dwelling unit for a first violation, escalating to $968 per day per unit for a second violation, with referral to the City Attorney's Office for additional civil and/or criminal penalties on repeat violations. Certificate revocation and multi-year re-registration bars are also possible.
⚠️ HOA/condo rules may prohibit STRs regardless of city law.
Recent rule changes in San Francisco
March 5, 2026
Airbnb settles $120M business-tax refund lawsuit against San Francisco for $0
Airbnb sued the city on Feb 23, 2024 seeking roughly $120 million in allegedly overpaid gross receipts and homelessness (Prop C) business taxes for 2019-2022, arguing it was misclassified. The March 2026 settlement gives Airbnb no refund and leaves 2023-2024 taxes as paid. It does not change host-facing STR rules or the 14% TOT, but confirms the city's tax posture toward platforms.
Official source →July 1, 2024material
STR registry application fee raised to $925
The Planning Department fee schedule for FY2024-25 (updated July 1, 2024) lists the Short-Term Residential Rental Registry Application at $925, up from $550 set on Oct 1, 2022 (which had applied to both applications and renewals). The $925 fee is carried forward in the schedule effective Aug 29, 2025. The exact date the increase first took effect within FY2023-25 was not confirmed.
Official source →
Frequently asked questions
›Is Airbnb legal in San Francisco?
Airbnb is legal in San Francisco, CA, only for your primary residence — dedicated investment properties generally cannot be short-term rentals. Always confirm current requirements with the city before operating.
›Do I need a permit for a short-term rental in San Francisco?
Yes. San Francisco requires a Short-Term Residential Rental Certificate (Office of Short-Term Rentals registry) to operate a short-term rental, which costs $925 and must be renewed biennial. Always confirm current requirements with the city before operating.
›How much does a San Francisco short-term rental permit cost?
The Short-Term Residential Rental Certificate (Office of Short-Term Rentals registry) costs $925 (biennial renewal). Fee is $925 per the SF Planning fee schedule effective Aug 29, 2025 (line item: 'Short-Term Residential Rental Registry Application $925'); non-refundable if denied; certificate valid two years. Renewal is treated as reapplying every two years, and past official fee notices (e.g., Oct 2022) set application and renewal fees at the same amount; some industry blogs claim a $250 renewal fee, which is not corroborated by the official fee schedule. Hosts also need an annual business registration certificate from the Treasurer & Tax Collector (separate fee, renewed by May 31 each year).
›Can I Airbnb a non-primary residence in San Francisco?
Generally no. San Francisco limits short-term rentals to the operator's primary residence, which rules out running a dedicated investment property as a short-term rental in most cases. Always confirm current requirements with the city before operating.
›What taxes do short-term rental hosts pay in San Francisco?
Hosts in San Francisco are subject to: San Francisco Transient Occupancy Tax (TOT) (14%), Tourism Improvement District (TID) assessment (2.25%) — roughly 16.25% total on gross rental revenue. Platforms like Airbnb collect some of these automatically; check each line's collection method on this page.
›How many nights per year can I rent out my home in San Francisco?
San Francisco caps short-term rentals at 90 nights per year. Always confirm current requirements with the city before operating.
San Francisco's STR rules changed 1 time recently.
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Related
Nearby covered cities
- Los Angeles, CAPrimary residence only
- Palm Springs, CARestricted
- San Diego, CAPermit required
- Portland, ORPrimary residence only
- Camas, WAPermit required
Sources
- Guide to opening a short-term residential rental | SF.govretrieved July 9, 2026
- FAQs on Short-Term Rentals | SF Planningretrieved July 9, 2026
- Maintain Your Certified Host Status | SF Planningretrieved July 9, 2026
- SF Planning Schedule of Application Fees (effective Aug 29, 2025; updated Dec 1, 2025)retrieved July 9, 2026
- Transient Occupancy Tax (TOT) | SF Treasurer & Tax Collectorretrieved July 9, 2026
- Complaints and Enforcement | SF Planningretrieved July 9, 2026
- San Francisco, CA - Airbnb Help Centerretrieved July 9, 2026
- Airbnb settles $120M lawsuit vs. San Francisco — will receive $0 (Mission Local)retrieved July 9, 2026
This page is informational only and is not legal, tax, or financial advice. Rules change and enforcement varies — verify current requirements with San Francisco and a qualified professional before operating.