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San Francisco

California · United States
Active
Last updated: 2026-08-16  ·  Last verified: 2026-08-16  ·  Region: US

At a Glance — San Francisco Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes
Tax Rate14% TOT
Night / Day Cap90 days (un-hosted)
Minimum StayNone for hosted
Permit Fee$450/yr registration
Primary Residence RequiredYes
Occupancy LimitPer unit
Browse all 51 STR regulations in California → Browse all 549 STR regulations in United States →

San Francisco Airbnb & Vacation Rental Regulation Overview

San Francisco Short-Term Rental Regulations Overview

Short-term rental operations in San Francisco, California are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are $450/yr registration.

Tax Requirements for Airbnb Hosts in San Francisco

Short-term rental operators in San Francisco should be aware of these tax obligations: 14% TOT.

Hosting Rules and Restrictions in San Francisco

Key operational rules for vacation rental hosts in San Francisco include: Primary residence requirement: Yes. Rental day cap: 90 days (un-hosted). Occupancy limit: Per unit. Minimum stay: None for hosted.

Zoning and Location Requirements in San Francisco

Zoning considerations for short-term rentals in San Francisco: Primary residence only. Insurance: Required ($500k liability).

Platform Obligations in San Francisco

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in San Francisco: Yes - platforms enforce registration.

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes
Tax Registration
Yes
Permit Fee
$450/yr registration
Primary Residence Rule
Yes
Night / Day Cap
90 days (un-hosted)
Occupancy Limit
Per unit
Tax Rate
14% TOT
Zoning Restrictions
Primary residence only
Minimum Stay
None for hosted
Insurance Required
Required ($500k liability)
Platform Obligations
Yes - platforms enforce registration
Compliance Notes
San Francisco's vacation-rental law remains in effect and is slowly being implemented, though compliance has been slow. Airbnb and HomeAway are challenging the law in federal court, claiming it violates First Amendment and Communications Decency Act protections. Hosts must continue to comply with the law while the legal challenges proceed; outcomes may alter enforcement.
Effective Date
Current
Key Notes
['San Francisco vacation-rental law in effect but facing legal challenges', 'Airbnb and HomeAway claim law violates First Amendment and CDA protections', "Federal judge sharply questioned platforms' legal arguments", 'Compliance to date has been limited (only handful have complied)']
Penalties
Not specified
Additional Context
Federal court hearing on platforms' legal claims suggests the law's constitutionality is under significant scrutiny.
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

Official Source ↗

Frequently Asked Questions

Is Airbnb legal in San Francisco?

Yes, Airbnb and short-term rentals are legal in San Francisco with proper registration and permits. San Francisco's vacation-rental law remains in effect and is slowly being implemented, though compliance has been slow. Airbnb and HomeAway are challenging the law in federal court, claiming it violat

Do you need a permit for Airbnb in San Francisco?

Yes. San Francisco requires the following for short-term rental operation: Yes.

What taxes apply to short-term rentals in San Francisco?

Short-term rental hosts in San Francisco are subject to the following tax obligations: 14% TOT.

What are the key STR compliance requirements in San Francisco?

['San Francisco vacation-rental law in effect but facing legal challenges', 'Airbnb and HomeAway claim law violates First Amendment and CDA protections', "Federal judge sharply questioned platforms' legal arguments", 'Compliance to date has been limited (only handful have complied)']

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