San Diego, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT Rate
- 10.5% of gross rent
- TMD Assessment
- 2% additional
- Total Tax
- 12.5% guest-facing
- Filing
- Monthly by 25th
- Code Section
- SDMC 35.0101
Summary
San Diego requires 10.5% Transient Occupancy Tax (TOT) plus a 2% Tourism Marketing District (TMD) assessment on all short-term rental income under SDMC Section 35.0101. Hosts must register for a TOT certificate and remit monthly. Rental Unit Business Tax also applies annually.
Important: Effective May 1, 2025, the Transient Occupancy Tax (TOT) rate will increase. Voters approved Measure C, dividing the City into three tax zones and establishing new TOT rates for each zone (11.75%, 12.75%, and 13.75%). [...] The San Diego Municipal Code requires Operators to collect TOT from Transients, hold TOT in trust, and remit TOT to the City Treasurer monthly. The TOT must be collected from Transients at the same time as Rent (San Diego Municipal Code section 35.0112). [...] The TOT and TMD assessment must be remitted monthly and is due no later than the last day of the following month. For example, the TOT and TMD assessment collected in the month of April must be remitted by May 31. A penalty is due on all late payments. The penalty is 1% of the TOT and TMD assessment due for the first delinquent day, plus one-third (1/3) of 1% for each day thereafter, not to exceed 25%.
Full Breakdown
Under SDMC Section 35.0101, any person renting a dwelling for less than one month must collect and remit Transient Occupancy Tax (TOT) equal to 10.5% of the gross rent charged. Additionally, the Tourism Marketing District (TMD) assessment of 2% applies, bringing the total guest-facing tax to 12.5%. Hosts must obtain a TOT certificate from the City Treasurer before operating. TOT is remitted monthly by the 25th of the following month. Rental Unit Business Tax (RUBT) is a separate annual tax for properties rented more than six days per year. Some platforms (Airbnb, VRBO) may collect and remit TOT directly, but hosts remain ultimately responsible for compliance. Failure to collect or remit TOT can result in back taxes, penalties, and interest.
Violations & Fines
Back taxes plus 25% penalty and 1% monthly interest on unpaid TOT. Operating without a TOT certificate is a violation. Persistent non-compliance may result in STRO license denial or revocation.
Frequently Asked Questions
How much tax do I collect on short-term rentals in San Diego?
Does Airbnb collect San Diego TOT automatically?
Sources & Official References
Other rules in San Diego
How San Diego compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare San Diego to another location·View the California short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in San Diego County handle taxes & fees.