San Francisco STR Rules
CA · Short-Term Rental Permit, Taxes & Requirements
San Francisco allows STRs only in a host's primary residence. Unhosted rentals are capped at 90 nights per year. Hosted (host-present) rentals have no annual cap. A certificate from the city is required.
Permit Requirements
Key Rules for San Francisco STR Hosts
- ✓Must be your primary residence (occupy at least 275 days/year)
- ✓90-night annual cap for unhosted (entire-unit) rentals
- ✓Hosted rentals (host on-site) have no night cap
- ✓Short-Term Rental Certificate required — ~$250
- ✓Platforms must be registered with the city and verify certificates
- ✓No STRs in rent-controlled units where tenant subleases without permission
- ✓Host must carry $500,000 liability insurance
How to Get Started in San Francisco
- 1Confirm primary residence status (utility bills, lease, voter registration)
- 2Apply at sf.gov/topics/short-term-rentals
- 3Provide proof of insurance ($500,000 liability)
- 4Pay registration fee (~$250)
- 5Once approved, post certificate number on all listings
- 6Register with SF Tax Collector for Transient Occupancy Tax
Tax Breakdown
Estimated effective rate: ~16%
- •SF Transient Occupancy Tax: 14%
- •CA State Tourism Assessment: varies
- •Platforms collect and remit on behalf of hosts in most cases
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
SF Office of Short-Term Rentals actively enforces. Hosting platforms must pay $1/night per booking and submit data. Unregistered listings are reported to platforms for removal.
Also check the CA state guide for state-level tax registration, HOA rules, and preemption status.
Self-manage your San Francisco STR
The right tools make it easy to manage without a property manager.