California · San Diego County
San Diego County
Short-term / vacation rentals are ALLOWED in the UNINCORPORATED areas of San Diego County, subject only to mandatory Transient Occupancy Tax (TOT) registration. As of July 2026 the county has NO dedicated short-term-rental license, land-use permit, license cap, primary-residence requirement, or annual-night limit at the county level. Operators of rentals of 30 consecutive days or less must (1) register with the County Treasurer-Tax Collector and obtain a Transient Occupancy Registration Certificate (County of San Diego Regulatory Code, Title 2, Division 2, Chapter 2 — the Transient Occupancy Tax Ordinance; registration is Sec. 22.206; current chapter text per Ordinance No. 10366 (N.S.), effective 2-5-15; chapter originally added by Ord. No. 2708 (N.S.), effective 10-1-64), and (2) collect and remit 8% TOT (Sec. 22.203, "eight percent of the rent"). Registration and reporting run through the county's 'Host Compliance' online portal, open for registration since June 11, 2024 with reporting beginning July 1, 2024 (Q4 FY2023-24). The certificate 'is not a permit to operate' — operators must separately comply with applicable zoning and any other State/County permits or licenses. This record covers ONLY the unincorporated county; incorporated cities within San Diego County (City of San Diego, Del Mar, Encinitas, Coronado, Oceanside, Escondido, etc.) each have their own separate STR ordinances and licensing that are out of scope here.
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
-
county Transient Occupancy Registration Certificate (TOT Certificate) Required
-
county Collection and quarterly remittance of Transient Occupancy Tax Required
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county Compliance with applicable zoning and any other required State/County permits or licenses Conditional
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Transient Occupancy Tax (TOT) | 8% | San Diego County Treasurer-Tax Collector | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~8.0%) on a stay in San Diego County. Estimate only — not tax advice.
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- —
- Zoning-restricted
- No
- Cap on licenses
- No
Zoning: As of July 2026 there is no STR-specific zoning overlay, use permit, or land-use license in the unincorporated county; STRs operate under existing residential zoning and the operator must confirm STRs are allowed in the property's zone. The county-issued TOT certificate 'is not a permit to operate.' Operators must still comply with general zoning and any other State/County permits or licenses.
- Unincorporated San Diego County has NO dedicated short-term-rental license, land-use permit, license cap, primary-residence rule, occupancy formula, or annual-night limit as of July 2026 — the only county requirement is TOT registration (obtain a Transient Occupancy Registration Certificate) plus collection/remittance of 8% TOT. Verified against the County TTC pages, the full Ordinance No. 10366 text, and multiple 2026 operator guides.
- This record covers ONLY the UNINCORPORATED county. The City of San Diego (STRO ordinance/license with caps) and other incorporated cities such as Del Mar, Encinitas, Coronado, Oceanside, and Escondido each have their own separate STR ordinances, licenses, and caps that do NOT apply in unincorporated areas and are out of scope here.
- The May 2026 'crackdown' reported for Fallbrook, Bonsall and Rainbow (Village News, 2026-05-21) is TAX registration/enforcement (the Host Compliance portal + TOT reporting that began July 2024), NOT a new land-use STR ordinance. No dedicated unincorporated-area STR land-use ordinance has been adopted as of this record; recommend periodic re-check of County Planning & Development Services / Board of Supervisors actions.
Enforcement
- Active enforcement
- yes
- Fines
- Delinquent TOT incurs a 5% penalty of the tax due (Sec. 22.208(a)); continued delinquency past the first day of the next calendar month adds a further 5% of the unpaid tax (Sec. 22.208(b)); fraud results in a 25% penalty (Sec. 22.208(c)); plus interest of 1% per month (or portion of a month) on the unpaid tax (Sec. 22.208(d)). Penalties and interest merge with the tax due (Sec. 22.208(e)). Operating a hotel/rental for more than 30 days without the required registration certificate is unlawful (Sec. 22.206(b)); the enumerated violations (failing to file, collect, or pay tax; filing a false/fraudulent return) are unlawful under Sec. 22.216. The Tax Collector may record a tax lien and pursue warrants/seizure (Sec. 22.213).
- Notes
- The county launched a third-party TOT registration/compliance monitoring platform ('Host Compliance') with registration opening June 11, 2024 and reporting beginning July 1, 2024 (Q4 FY2023-24), and requires operators previously registered outside the portal to re-register to be considered compliant — indicating active tax-side monitoring (confirmed by TTC Host Compliance page and Village News 2026-05-21 reporting a Fallbrook/Bonsall/Rainbow enforcement push). There is no dedicated STR land-use enforcement program because no STR permit exists in the unincorporated county; enforcement centers on TOT registration and payment.
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Frequently asked questions
Is Airbnb legal in San Diego County?
Do I need a license or registration for a short-term rental in San Diego County?
What taxes apply to short-term rentals in San Diego County?
Official sources
- tax_authority Transient Occupancy Tax — San Diego County Treasurer-Tax Collector ↗
- tax_authority Transient Occupancy Tax Host Compliance (Registration & Reporting Portal + FAQ) ↗
- ordinance County of San Diego Regulatory Code, Title 2 Div. 2 Ch. 2 — Transient Occupancy Tax Ordinance (Ordinance No. 10366 (N.S.), effective 2-5-15; chapter added by Ord. No. 2708 (N.S.), effective 10-1-64) ↗
- reference U.S. Census Bureau 2020 National County FIPS Codes ↗
- news San Diego County cracks down on short-term rentals in Fallbrook, Bonsall and Rainbow (Village News, 2026-05-21) ↗
- secondary_guide Guide to Operating an STR in Unincorporated San Diego County (Allura Homes) ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.