Short-Term Rental Rules in Los Angeles, CA (2026): Permits, Taxes and Limits
Short-term renting is allowed in Los Angeles, but hosts must adhere to specific rules and obtain a permit. Hosts must register with the city, collect a Transient Occupancy Tax, and follow regulations on primary residence and the number of days allowed for rentals.
Do you need a permit or license?
All short-term rental hosts who rent out their primary residence for 1 to 29 days require a Home-Sharing Registration (HSR) permit from the City of Los Angeles [3]. The permit is valid for one year and must be renewed annually [3]. Only primary residences are eligible to register as short-term rentals [3]. Non-primary residences and residences subject to rent stabilization or affordable housing covenants cannot be registered [3].
Taxes
The transient occupancy tax (TOT) in Los Angeles is 14% on the rental price (including cleaning fees) for stays of 30 nights or less [1][3]. This tax is collected and remitted by platforms like Airbnb, but hosts must still file monthly returns with the Office of Finance [3]. TOT is due monthly by the 25th day of the following month [1].
Limits and restrictions
Hosts can rent their primary residence up to 120 days per calendar year with a standard permit [3]. An Extended Home-Sharing permit, allowing rentals all year, is available for those with a standard permit for six months or at least 60 days of hosting [3]. Only one home-sharing registration can be obtained per person, and hosts may not operate more than one listing at a time [3]. Renters must provide a notarized affidavit signed by the landlord granting permission for short-term rentals [3].
Penalties
Failure to file and pay the transient occupancy tax on time results in a 5% penalty of the principal amount due for every month the filing is late, up to a maximum of 40% [1]. Additional penalties apply for negligence and fraud [1].
How to apply
The registration process can be completed online or in person at the Los Angeles Planning Department [3]. It requires a photo ID and documentation proving primary residence [3]. The registration process may take several weeks, depending on the number of applications received [3].
At a glance
| Topic | What the rules say |
|---|---|
| Permit required | Yes, a Home-Sharing Registration is needed for renting 1-29 days [3]. |
| Tax rate | 14% Transient Occupancy Tax [1]. |
| Max rental days | 120 days per year with standard HSR, 366 days with extended permit [3]. |
| Renewal | Annual renewal required [3]. |
| Penalties | Up to 40% for late TOT payments [1]. |
| Proof of residency | Required to register, includes documentation like a driver's license [3]. |
FAQ
What documentation do I need to register?
You need a photo ID and documents proving primary residence [3].
How many days can I rent my home annually?
120 days with a standard permit, 366 days with an extended permit [3].
Do I need to file tax returns myself if the platform remits taxes?
Yes, hosts must still file monthly tax returns [3].
Running a rental in Los Angeles
Permits, taxes and stays are easier to keep straight in one place. Rentology runs short, mid and long-term rentals in one system.
Sources
- TRANSIENT OCCUPANCY TAX GUIDE (official)
- Browse | New Zoning Code (official)
- Airbnb: Vacation Rentals, Cabins, Beach Houses, Unique Homes & Experiences
Last checked: October 7, 2026. This page summarizes rules the city, county or state has published. It is not legal advice, and rules change: confirm with the city before you list a property.