Short-Term Rental Rules in San Francisco, CA (2026): Permits, Taxes and Limits
Yes, short-term renting is allowed in San Francisco, but hosts need to comply with specific rules, including obtaining a permit.
Do you need a permit or license?
Hosts are required to register and obtain a Business Registration Certificate to operate a short-term rental legally [2].
Taxes
The gross receipts tax rates for short-term rental hosts, classified under NAICS Code 721, depend on the income bracket. For gross receipts between $2,500,000.01 and $25,000,000, the rates are 0.201% for 2025 and 2026, 0.209% for 2027, and 0.215% for 2028 onward, contingent on a ballot measure's passage [1].
Limits and restrictions
Registered hosts must be permanent residents of the unit they rent, and the rental should not exceed 90 unhosted nights per year [2].
Penalties
Violations of the short-term rental rules may result in fines up to $484 per day for each offense [2].
How to apply
The San Francisco Planning Department provides step-by-step guidance on applying for short-term rental registration, including necessary documentation [2].
At a glance
| Topic | What the rules say |
|---|---|
| Permit or License Required | Hosts must obtain a Business Registration Certificate to operate legally [2]. |
| Gross Receipts Tax Rates | Rates are 0.201% (2025-2026), 0.209% (2027), and 0.215% (2028 onward) for qualifying income levels [1]. |
| Limits and Restrictions | Hosts must be permanent residents; rentals are limited to 90 unhosted nights per year [2]. |
| Penalties | Fines up to $484 per day may be imposed for violations [2]. |
| Application Process | Follow the guidance provided by the San Francisco Planning Department [2]. |
FAQ
What taxes apply to short-term rentals in San Francisco?
Short-term rental hosts fall under NAICS Code 721 and tax rates vary by year and income bracket, starting from 0.201% [1].
Are there any occupancy limits for short-term rentals in San Francisco?
Registered hosts must be permanent residents of the unit, and the rental is limited to 90 unhosted nights per year [2].
How do I apply for a short-term rental permit in San Francisco?
Follow the step-by-step guidance provided by the San Francisco Planning Department, including submission of necessary documentation [2].
Running a rental in San Francisco
Permits, taxes and stays are easier to keep straight in one place. Rentology runs short, mid and long-term rentals in one system.
Sources
- City and County of San Francisco - File #: 240698 (official)
- Short-Term Rental Regulations
- 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.