San Francisco, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base tax rate
- 8 percent (Sec. 502)
- Surcharge
- 6 percent (Sec. 502.6-1)
- Combined rate
- 14 percent of rent
- Who pays
- Occupant, collected by operator
Summary
San Francisco taxes hotel room rent at a combined 14 percent: an 8 percent base transient occupancy tax plus a 6 percent surcharge.
SEC. 502. IMPOSITION AND RATE OF TAX. There shall be paid a tax of eight percentum on the rent for every occupancy of a guest room in a hotel in the City and County. ... (b) Imposition of Surcharge. Effective August 1, 1996, there shall be a surcharge of six percent, in addition to the eight percent tax specified in Section 502, on the rent for every occupancy of the guest room in a hotel in the City and County of San Francisco.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-96: Codes: last updated to include changes made by legislation through Ordinance 133-26, File No. 260686, approved July 23, 2026, effective August 23, 2026).
Full Breakdown
The Business and Tax Regulations Code imposes an 8 percent tax on the rent for every hotel guest room occupancy under Sec. 502, plus a 6 percent surcharge under Sec. 502.6-1 (continued at 2 percent by Sec. 502.6-2 after the earlier 4 percent surcharge), for a combined 14 percent rate. "Hotel" is defined broadly to cover any structure with guest rooms occupied by guests, which is why short-term rental platforms collect and remit the tax on behalf of hosts. The operator collects the tax from the occupant and pays it to the Tax Collector.
Violations & Fines
Operators who fail to collect or remit the tax face collection by the Tax Collector plus penalties and interest under the Business and Tax Regulations Code's general tax enforcement provisions.
Frequently Asked Questions
What is San Francisco's hotel tax rate?
Does the tax apply to short-term rentals like Airbnb?
Sources & Official References
Other rules in San Francisco
California rules heatmap·Compare San Francisco to another location·View the California hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.