San Francisco hosts obtain a short-term rental certificate from the Office of Short-Term Rentals, valid for two years. Only a resident who lives in the unit at least 275 nights a year can host; un-hosted stays are generally limited to 90 nights per calendar year. Stays of fewer than 30 days carry a 14% tax.
Facts
| Field | Value | Stated by |
|---|---|---|
| Place | San Francisco | - |
| State | CA | - |
| Jurisdiction type | consolidated city-county (City and County of San Francisco) | - |
| Permit required | Yes | Source 1 |
| Permit name | Short-term rental certificate (Office of Short-Term Rentals) | - |
| Permit fee (USD) | unknown | - |
| Fee notes | The guide mentions a non-refundable application fee but gives no amount. | - |
| Renewal period | 2 years | Source 1 |
| Non-owner-occupied rental allowed | No | Source 1 |
| Caps and zoning limits | The host plans to live in the unit at least 275 nights per year; in a multi-unit building only the unit in which the host resides may be registered. | Source 1 |
| Annual night cap | Un-hosted rentals are generally limited to 90 nights per calendar year; hosted rentals have no annual limit. | Source 1 |
| Local lodging tax | 14% | Source 1 |
| State lodging tax | unknown | - |
| Platform collects tax | unknown | - |
| Tax notes | 14% tax on rent received for stays of fewer than 30 days, per the city guide. No state page on a state-level lodging tax was read. | - |
| Penalties | unknown | - |
| Fields not confirmed | Permit fee (USD); State lodging tax; Platform collects tax; Penalties | - |
| Last checked | 2026-10-07 | - |
| Dataset row id | san-francisco-ca | - |
"unknown" means the value was not found on the official pages read on the check date, not that no such rule exists. "Stated by" points to the numbered source below.
Sources
- City and County of San Francisco: Guide to opening a short-term residential rental (page as read). Published on www-temp.sf.gov. Address: https://www-temp.sf.gov/guide-opening-short-term-residential-rental
- City and County of San Francisco: Guide to opening a short-term residential rental (canonical address)
At most one official page per place is linked; every other source is cited as text with its full address.
The guide was read from www-temp.sf.gov, a copy on the city's own domain, because the canonical www.sf.gov address returned an empty page to the fetcher. Both addresses are listed.
Sources last checked: 2026-10-07