Los Angeles STR Rules

CA · Short-Term Rental Permit, Taxes & Requirements

strict

Los Angeles limits STRs to the host's primary residence, requires a permit, and caps unhosted rentals at 120 nights per calendar year. Entire-home rentals when the host is away count against this cap.

Yes
Permit Required
120/year
Night Cap
Yes
Residency Required
~15.5%
Est. Tax Rate

Permit Requirements

Permit nameHome-Sharing Permit
Annual cost$89/year (approximately)
Night cap120 nights/year (unhosted)
Residency requiredYes — primary residence
Host must be presentNo
Apply for Permit →

Key Rules for Los Angeles STR Hosts

  • ✓Only primary residence may be rented (no investment properties)
  • ✓120-night annual cap for unhosted (host-absent) rentals
  • ✓No cap for hosted rentals (host present in another room)
  • ✓Home-Sharing Permit required — $89/year
  • ✓TOT (Transient Occupancy Tax) must be collected and remitted
  • ✓No STRs in rent-stabilized units (RSO properties)
  • ✓Platform must verify permit before listing

How to Get Started in Los Angeles

  1. 1Confirm unit is your primary residence (driver's license, voter registration)
  2. 2Confirm unit is not an RSO (rent-stabilized) unit
  3. 3Apply via the LA City Planning home-sharing registration portal (planning.lacity.gov)
  4. 4Pay annual permit fee (~$89)
  5. 5Display permit number on your listing
  6. 6Register to collect and remit TOT with LA Office of Finance

Tax Breakdown

Estimated effective rate: ~15.5%

  • •LA City Transient Occupancy Tax: 14%
  • •CA State Tourism Assessment: 0.065%–0.195%
  • •Additional county assessments may apply

Note: Airbnb and VRBO typically collect and remit state and city taxes on behalf of hosts in these markets. Verify your platform's tax collection policy.

Enforcement Notes

LAHD (LA Housing Department) actively enforces. Platforms must remove non-compliant listings. Night caps reset January 1 each year. Separate platform caps may apply.

Also check the CA state guide for state-level tax registration, HOA rules, and preemption status.

Self-manage your Los Angeles STR

The right tools make it easy to manage without a property manager.

Lodgify
All-in-one STR software
OwnerRez
Property management for serious hosts
Guesty
Scalable STR operations
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