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Santa Clara, CA Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Tax rate
13.5% of rent, effective January 1, 2025
Transient threshold
30 consecutive days or less
Registration deadline
Within 30 days of starting to rent
Filing frequency
Quarterly, by month-end after quarter close
Late penalty
25% for willful noncompliance, plus interest
Enforcing office
City Director of Finance

Summary

Santa Clara taxes short-term rental stays at 13.5% of rent under its transient occupancy tax chapter. Any host renting a room, unit or house for 30 consecutive days or less counts as a taxable "hotel" occupancy, and the host must collect and remit the tax to the Director of Finance.

(a) For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax as imposed from time to time by City Council resolution. Said tax shall be a percentage of the rent charged by the operator to the occupant. (b) On and as of January 1, 2025, and continuing thereafter until further change by City Council resolution, the amount of the tax imposed is thirteen and one-half percent (13.5%) of the rent charged by the operator.

Full Breakdown

020(b)). 020(g)). That makes most Airbnb-style bookings taxable. 5% of the rent charged. 050(d)). 080). 090(a)). 120(a)). 040).

Violations & Fines

Late or unremitted tax draws interest calculated at the latest T-bill rate plus 3% per month on the unpaid balance (§ 3.25.110(a)). If the Director of Finance finds willful noncompliance or repeated delinquency, a 25% penalty is added on top of the interest (§ 3.25.100(b)). Where an operator fails to report, the Director may audit the operator's records and bill the audit cost to the operator, then assess tax, interest and penalties by mailed and posted notice; the operator has 30 days to request a hearing on the assessed amount (§ 3.25.120).

Frequently Asked Questions

Does Santa Clara's hotel tax apply to a room I rent out on Airbnb?
Yes. City Code § 3.25.020(b) defines "hotel" to include any structure occupied for dwelling or lodging purposes, naming apartment houses and "other similar structure" alongside traditional hotels and motels, so a short-term rental booking under 31 consecutive days is a taxable transient occupancy.
How much transient occupancy tax do I owe as a Santa Clara host?
As of January 1, 2025, the tax is 13.5% of the rent charged to the guest, collected by the host at the time rent is paid and held in trust for the City until it is remitted to the Director of Finance under § 3.25.030 and § 3.25.050(d).
How often do I have to file and pay the tax?
Returns are due quarterly, on or before the last day of the month following the close of each calendar quarter, filed with the Director of Finance by mail or in person at City Hall under § 3.25.090(a); the Director can require shorter reporting periods for some certificate holders.
What happens if I don't register or pay on time?
Unregistered or late-paying operators face interest at the T-bill rate plus 3% per month and, for willful noncompliance or repeated delinquency, an additional 25% penalty under § 3.25.100, plus possible audit costs and a formal tax determination under § 3.25.120.

Sources & Official References

Other rules in Santa Clara

All Santa Clara rules

How Santa Clara compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Santa Clara to another location·View the California short-term rentals overview

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