San Francisco, CA Short-Term Rentals: Taxes & Fees (2026)

Under the San Francisco Business and Tax Regulations Code, a 14% Transient Occupancy Tax applies to all rentals of fewer than 30 consecutive nights, whether a hotel, B&B, or short-term residential rental under Administrative Code Chapter 41A. STR hosts who collect rent directly from guests must register with the Treasurer & Tax Collector for a Business Account Number, file annual TOT returns by January 31, and remit collected taxes. Hosts who book exclusively through a Qualified Website Company (QWC) such as Airbnb, misterb&b, or Interval International do not need to file TOT returns themselves because the platform collects and remits the tax under a voluntary collection agreement with the City. The Tourism Improvement District (TID) assessment, effective November 1, 2024, adds 2.25% in Zone 1 (downtown/central neighborhoods) or 2.00% in Zone 2 (outer neighborhoods) on gross short-term lodging revenue and may be passed through to guests as a separate line item. Some downtown hotels also pay a Moscone Expansion District (MED) assessment, though residential STR hosts are typically not in the MED. STR registration with the Office of Short-Term Rentals (OSTR) under Chapter 41A.5 requires a $250 application fee, with certificates valid for two years before renewal. Hosts must also pay any Business Registration Tax based on gross receipts. Quarterly activity reports to OSTR are required in January, April, July, and October regardless of whether the platform collects TOT. All listings must display the OSTR registration number.