Short-Term Rental Regulations — California
Hosts in San Francisco must obtain a permit before listing their property on platforms like Airbnb or VRBO. The permit fee is $750, renewable Every 2 years. San Francisco restricts short-term rentals to owner-occupied properties only, meaning you must live in the home you are renting out. Rentals are capped at 90 days per year. An occupancy tax of 14% applies to all short-term rental income. Airbnb and VRBO collect and remit this tax automatically.
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.
Do I need a permit to run an Airbnb in San Francisco?
Yes. San Francisco requires a permit to operate a short-term rental. The permit fee is $750 and must be renewed Every 2 years. You must obtain this permit before listing your property on Airbnb, VRBO, or other platforms.
What is the occupancy tax rate for short-term rentals in San Francisco?
Short-term rentals in San Francisco are subject to a 14% occupancy tax. Airbnb and VRBO automatically collect and remit this tax on behalf of hosts — you do not need to handle it separately. 14% Transient Occupancy Tax (TOT).
Can I rent out a property I don't live in as an Airbnb in San Francisco?
No. San Francisco restricts short-term rentals to owner-occupied properties. You must live in the home as your primary residence to list it as a short-term rental. Investment properties or second homes cannot be listed as STRs.
How many days per year can I rent my property in San Francisco?
San Francisco limits short-term rentals to 90 days per calendar year. Exceeding this limit can result in fines or permit revocation. 90-day cap for unhosted rentals. No limit if the host is present (hosted rentals).
Does Airbnb collect occupancy taxes in San Francisco?
Yes. Airbnb and VRBO automatically collect and remit the 14% occupancy tax in San Francisco on behalf of hosts. You do not need to separately collect or remit this tax — it is handled at the platform level.
Are there any prohibited zones for short-term rentals in San Francisco?
Yes. San Francisco prohibits short-term rentals in certain areas: Below Market Rate (BMR) housing, income-restricted units.. Always verify your property's zoning status with the local planning department before listing.
Do I need to register my short-term rental in San Francisco?
Yes. San Francisco requires short-term rental hosts to register their property with the city. This is separate from any permit requirement and typically involves providing property information and contact details to the local authority.
Official Source
San Francisco City Government
Last verified: 2026-03-23 · Always confirm with your local government before listing.