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San Francisco Short-Term Rental Rules: What Hosts Need to Know in 2026
San Francisco allows short-term rentals only in the host’s permanent residence. Two registrations are required: a Business Registration Certificate from the Treasurer & Tax Collector, then a Short-Term Residential Rental Certificate from the Office of Short-Term Rentals.
The certificate costs $925 and is valid for two years. Hosted stays have no annual limit, but un-hosted stays are capped at 90 nights per calendar year, and the host must live in the unit at least 275 nights a year.
A permanent-residence program with two registrations
San Francisco treats short-term rental income as a business. A host must register the business with the Treasurer & Tax Collector before applying to the Office of Short-Term Rentals, and the certificate or pending record number must appear on every listing.
The night limit depends on whether the host is present. Hosted stays are unlimited; un-hosted stays are capped at 90 nights per calendar year. ADUs, SROs, BMR units, and properties in the Presidio, Fort Mason, or Treasure Island cannot be registered.
- The host must live in the unit at least 275 nights per calendar year.
- Un-hosted stays are limited to 90 nights per calendar year.
- The certificate costs $925 and is valid for two years.
- The transient occupancy tax is 14% on stays of less than 30 nights.
Who can register
The registration follows the host’s permanent residence, not an investment property. Only one residential unit may be offered, and the host must own or rent that unit.
Permanent residents
The host must be a San Francisco permanent resident, be the owner or tenant, have lived in the unit at least 60 consecutive nights before applying, and live there at least 275 nights per calendar year.
One residential unit
Only the unit where the host lives can be registered. Owners of multi-unit buildings may register only their own unit, and the host may offer no other unit.
Ineligible properties
ADUs, SROs, dormitories, BMR and public housing units, and properties in the Presidio, Fort Mason, or Treasure Island cannot be registered.
License fees
| Label | Fee |
|---|---|
| New license | $925 |
Registration and operating rules
- The host must live in the unit at least 275 nights per calendar year and have lived there at least 60 consecutive nights before applying.
- The host must own or rent the unit and may register only the unit where they live; in a multi-unit building, no other unit may be offered.
- Un-hosted stays are capped at 90 nights per calendar year; hosted stays have no annual limit.
- A Business Registration Certificate and a Short-Term Residential Rental Certificate are both required, and the certificate or pending record number must appear on every listing.
- $500,000 in liability insurance is required unless the platform provides equal coverage; ADUs, SROs, BMR units, and properties in the Presidio, Fort Mason, or Treasure Island are ineligible.
- Approved hosts file quarterly reports, may host no more than 5 distinct renters at once, and tenants in rent-controlled units may not earn more than their monthly rent.
Enforcement: daily penalties and repeat violations
Violations accrue daily penalties for each residential unit in violation, starting on the day the Office of Short-Term Rentals issues a Notice of Violation and continuing until the violation is abated.
Repeat violations may bring escalated penalties and a referral to the City Attorney for civil or criminal penalties.
- At least $484 per day for each residential unit in violation.
- Penalties accrue until the violation is fully abated.
- Repeat violations may be referred to the City Attorney.
| Item | Penalty |
|---|---|
| Daily violation | At least $484 per day for each residential unit in violation, accruing from the Notice of Violation until the violation is abated. |
| Repeat violations | Repeat violations may bring escalated penalties and referral to the City Attorney for civil and/or criminal penalties. |
Transient occupancy tax: 14% plus a tourism assessment
Combined hotel occupancy tax 14%
San Francisco imposes a 14% transient occupancy tax on accommodations rented for less than 30 consecutive nights.
Qualified Website Companies such as Airbnb collect and remit the tax and the Tourism Improvement District assessment on bookings they process. Hosts who receive rent outside those platforms must file an annual return by January 31, including a zero return when there was no rent.
The Tourism Improvement District assessment is 2.25% in Zone 1 and 2.00% in Zone 2, charged on top of the transient occupancy tax.
The Business Registration Certificate renews annually.
- Collection
- Qualified Website Companies such as Airbnb collect and remit TOT and the Tourism Improvement District assessment on bookings they process; hosts report rent received outside those platforms.
- Filing
- Annual TOT return to the Office of the Treasurer & Tax Collector, due January 31, including zero returns; hosts using only a Qualified Website Company do not file.
Ranges vary — verify. Stays of 30 consecutive nights or more are not subject to the transient occupancy tax.
Permit notes
- Other fees
- A Tourism Improvement District assessment of 2.25% (Zone 1) or 2.00% (Zone 2) applies on top of TOT, and the Business Registration Certificate renews annually.
Compare San Francisco with other STR markets
Some cities license short-term rentals as a business in any home, while others tie the registration to the host’s permanent residence. San Francisco is in the permanent-residence group, and it pairs that rule with a separate cap on un-hosted nights rather than a cap on the number of licenses.
Phoenix
Arizona
Allowed citywide with permit (state law bars city bans — host-friendly)
Low–moderate enforcement
New license $250
Last verified
View Phoenix rules →Scottsdale
Arizona
Licensed; Arizona law preempts local bans and occupancy caps
Moderate enforcement
New license $250
Last verified
View Scottsdale rules →Sedona
Arizona
Permit required; Arizona law sets the regulatory floor
Moderate enforcement
New license $210
Last verified
View Sedona rules →Los Angeles
California
Allowed in the host’s primary residence with registration; 120-night annual cap unless extended
High enforcement
New license $441
Last verified
View Los Angeles rules →Palm Springs
California
Allowed in single-family homes with an annual certificate; new certificates capped at 20% per organized neighborhood
High enforcement
New license — Vacation Rental $1,046
Last verified
View Palm Springs rules →San Diego
California
Licensed by tier; whole-home licenses are capped by ordinance
High enforcement
New license — Tier 1 — Part-Time $193
Last verified
View San Diego rules →Santa Monica
California
Home-sharing only in the host’s primary residence; un-hosted vacation rentals are unlawful
High enforcement
New license $582.25
Last verified
View Santa Monica rules →Denver
Colorado
Licensed, primary residence only
High enforcement
New license $150
Last verified
View Denver rules →Washington
District of Columbia
Licensed, primary residence only
High enforcement
New license $99
Last verified
View Washington rules →Fort Lauderdale
Florida
Licensed and inspected; annual Certificate of Compliance required
High enforcement
New license — Certificate of Compliance $880
Last verified
View Fort Lauderdale rules →Miami
Florida
Licensed and enforced; city and county requirements run in parallel
High enforcement
Last verified
View Miami rules →Orlando
Florida
Owner-occupied home sharing; whole-home rentals are limited by zoning
Moderate enforcement
New license — Home Sharing Registration $275
Last verified
View Orlando rules →Tampa
Florida
State-licensed; city rental registration repealed in 2023
Low–moderate enforcement
New license $230
Last verified
View Tampa rules →Atlanta
Georgia
Licensed, primary residence plus one additional dwelling unit
High enforcement
New license $150
Last verified
View Atlanta rules →Savannah
Georgia
Certified STVR, overlay district only, per-ward cap
High enforcement
New license $400
Last verified
View Savannah rules →Chicago
Illinois
Registered shared housing unit (31 days or fewer)
High enforcement
New license $250
Last verified
View Chicago rules →New Orleans
Louisiana
Licensed, capped, and lottery-based
High enforcement
New license — NSTR owner permit $500
Last verified
View New Orleans rules →Boston
Massachusetts
Registered, owner-occupied primary residence only
High enforcement
New license — Limited Share $25
Last verified
View Boston rules →Las Vegas
Nevada
Licensed; owner-occupied homes only (city limits)
High enforcement
New license $500
Last verified
View Las Vegas rules →New York
New York
Legal only in a registered primary residence (hosted stays)
High enforcement
New license $145
Last verified
View New York rules →Portland
Oregon
Permitted as an accessory use (primary residence required)
Moderate enforcement
Last verified
View Portland rules →Charleston
South Carolina
Licensed, primary residence only (commercial STRs only in the overlay district)
High enforcement
New license $345
Last verified
View Charleston rules →Nashville
Tennessee
Allowed with permit; heavy zoning restrictions on investor units
High enforcement
New license $313
Last verified
View Nashville rules →Austin
Texas
Licensed & enforced
High enforcement
New license $736.60
Last verified
View Austin rules →Seattle
Washington
Licensed; up to two units per operator
High enforcement
New license $75
Last verified
View Seattle rules →Frequently asked questions
Do I need to register my San Francisco home to host on Airbnb?
Yes. You need a Business Registration Certificate from the Treasurer & Tax Collector and a Short-Term Residential Rental Certificate from the Office of Short-Term Rentals; the certificate number must appear on every listing.
How many nights can I rent my San Francisco home?
Hosted stays have no annual limit, but un-hosted stays are capped at 90 nights per calendar year, and you must live in the unit at least 275 nights per year.
How much is the San Francisco short-term rental fee and tax?
The application fee is $925 and a certificate is valid for two years. The transient occupancy tax is 14% on stays of less than 30 nights and is filed annually by January 31.
Official sources and cross-checks
Sources with links
- SF Planning — FAQs on Short-Term Rentals sfplanning.org
- SF.gov — Guide to opening a short-term residential rental sf.gov
- SF Treasurer & Tax Collector — Transient Occupancy Tax sftreasurer.org
- SF Planning — Become a Certified Host sfplanning.org