Home/STR/San Francisco

San Francisco

Short-Term Rental Regulations — California

$750

Permit Fee

14%

Occupancy Tax

Yes

Owner Only

90d

Day Limit

Full Requirements

Permit RequiredYes

Permit Fee$750

Permit RenewalEvery 2 years

Registration RequiredYes

Owner Occupied OnlyYes

Max Rental Days90 days/year

Occupancy Tax Rate14%

Platform Collects TaxYes (Airbnb/VRBO collect)

Prohibited ZonesBelow Market Rate (BMR) housing, income-restricted units.

Day Limit Notes

90-day cap for unhosted rentals. No limit if the host is present (hosted rentals).

⚠ Tax Notes

14% Transient Occupancy Tax (TOT).

⚠ Prohibited Zones

Below Market Rate (BMR) housing, income-restricted units.

Official Source

San Francisco City Government

Last verified: 2026-03-23 · Always confirm with your local government before listing.