San Jose, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Combined transient occupancy tax rate
- 10% of rent (6% + 4%)
- Base TOT (§ 4.72.040)
- 6% of rent charged
- General fund add-on (§ 4.74.050)
- 4% of rent charged
- Tax liability
- Falls on host, not platform
- Recordkeeping
- Proof of payment kept 3 years
Summary
San Jose hosts must collect and remit the transient occupancy tax on every short-term rental, 10% of rent under Chapters 4.72 and 4.74, whether they pay it directly or a hosting platform remits it under a city agreement.
Transient occupancy taxes are collected and paid to the city pursuant to Chapters 4.72 and 4.74 of this Code. Transient occupancy taxes are the responsibility of the host, but may be paid by a hosting platform on behalf of a host if the incidental transient occupancy is created through a hosting platform that has an agreement with the city for collection and payment of such transient occupancy taxes. Compliance with all requirements of the housing code for dwellings Any building or portion thereof used for incidental transient occupancy shall comply with the requirements of the housing code (Chapter 17.20). Recordkeeping requirements The host shall retain records documenting the compliance with these performance criteria for a period of 3 years after each period of incidental transient occupancy. The host shall provide copies of records documenting the compliance with these performance criteria, including but not limited to records showing payment of transient occupancy taxes by a hosting platform on behalf of a host, upon request to city manager, city attorney, city auditor or any designee of city manager, city attorney or city auditor.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 5 Update 3).
Full Breakdown
Under SJMC § 20.80.170's performance criteria for incidental transient occupancy (Table 20-165), hosts remain liable for the transient occupancy tax collected under Chapters 4.72 and 4.74, which combine for a 10% tax on rent (6% under § 4.72.040 plus 4% under § 4.74.050). A hosting platform can pay the tax on the host's behalf only if it has a collection agreement with the city. Hosts must keep records proving tax payment, including records showing a platform paid on their behalf, for three years and produce them on request to the city manager, city attorney, or city auditor.
Violations & Fines
Failing to remit collected tax draws a 10% penalty, a second 10% penalty after 30 days, and up to 25% for fraud; SJMC § 4.72.160 makes willful violations a misdemeanor punishable by a $500 fine or six months in jail.
Frequently Asked Questions
Who owes San Jose's short-term rental occupancy tax?
What's the combined tax rate on San Jose short-term rentals?
Sources & Official References
Other rules in San Jose
How San Jose compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare San Jose to another location·View the California short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Taxes & Fees in Nearby Cities
How other cities in Santa Clara County handle taxes & fees.