RuleGridCalifornia · San Francisco
San Francisco
Short-term residential rentals (rentals of less than 30 nights) are legal in San Francisco but only when operated by a Permanent Resident of the unit under Administrative Code Chapter 41A (the STR Ordinance, effective February 1, 2015; substantially amended in 2016), administered and enforced by the Office of Short-Term Rentals (OSTR) within the Planning Department. A host must (1) be the owner or tenant permanent resident who has lived in the unit at least 60 days before applying and occupies it at least 275 nights per calendar year, (2) register the hosting business with the Treasurer & Tax Collector to obtain a Business Account Number, and (3) obtain a Short-Term Residential Rental Certificate from OSTR (application fee $925, valid two years). Unhosted rentals (host not present overnight) are capped at 90 nights per calendar year; hosted rentals (host present overnight) have no annual night cap. Hosts must carry property liability insurance of no less than $500,000 (unless the platform provides equal coverage), file quarterly activity reports, and collect the 14% Transient Occupancy Tax plus the Tourism Improvement District (TID) assessment (TID first applied to STR hosts effective January 1, 2024; exact current zone rate is unsettled — see taxes/verification notes). Violations carry penalties of $484 per day per Residential Unit.
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
-
city Short-Term Residential Rental Certificate (Office of Short-Term Rentals registration) Required
-
city Business registration with Treasurer & Tax Collector (Business Account Number) Required
-
city Permanent Resident occupancy requirement (275 nights/year; 60 days prior residence) Required
-
city Property liability insurance minimum $500,000 Conditional
-
city Quarterly short-term rental activity reports to OSTR Required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Transient Occupancy Tax (TOT / Hotel Tax) | 14% | San Francisco Treasurer & Tax Collector | — | — |
| Tourism Improvement District (TID) assessment | — | San Francisco Treasurer & Tax Collector (TID) | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~14.0%) on a stay in San Francisco. Estimate only — not tax advice.
Operating rules
- Primary residence
- Yes
- Min stay (nights)
- —
- Max nights / year
- 90
- Max occupancy
- —
- Zoning-restricted
- No
- Cap on licenses
- No
Zoning: No separate STR zoning overlay, but only a Residential Unit that is the host's own permanent residence may be certified; a host may certify only the single unit that is their permanent residence. Short-term rental is defined as periods of less than 30 nights.
- max_nights_per_year of 90 applies ONLY to UNHOSTED nights (host not present overnight); HOSTED rentals (host present overnight with the guest) have NO annual night cap.
- Definition: a short-term residential rental is a rental of all or a portion of your home for periods of less than 30 nights.
- Only one unit per host may be certified (the permanent residence).
- Host must have lived in the dwelling at least 60 days before applying and occupy it at least 275 nights/year.
- For rent-controlled units, tenant hosts' monthly hosting revenue cannot exceed their monthly rent (per sf.gov guide).
Enforcement
- Active enforcement
- yes
- Fines
- A notice of violation can be issued with administrative penalties of $484 per day, per Residential Unit, for hosting without a valid certificate or continuing to host after an application denial or certificate revocation.
- Notes
- Enforced by the Office of Short-Term Rentals (Planning Department) under Administrative Code Chapter 41A. Hosting platforms are required to verify that a listing is lawfully registered with OSTR before providing or collecting a fee for booking services, and to file periodic platform reports.
Get change alerts for San Francisco
RuleGrid checks San Francisco every night. Add your email and we'll alert you the moment a rule changes — free, one email per change, unsubscribe anytime.
By subscribing, you agree to receive RuleGrid change alerts. Unsubscribe anytime. Privacy policy.
Frequently asked questions
Is Airbnb legal in San Francisco?
Do I need a license or registration for a short-term rental in San Francisco?
What taxes apply to short-term rentals in San Francisco?
Official sources
- government_guide Guide to opening a short-term residential rental | SF.gov (Office of Short-Term Rentals) ↗
- government_faq FAQs on Short-Term Rentals | SF Planning (Office of Short-Term Rentals) ↗
- municipal_code San Francisco Administrative Code Sec. 41A.7 (Office of Short-Term Residential Rental Administration and Enforcement) ↗
- government_tax Transient Occupancy Tax (TOT) | SF Treasurer & Tax Collector ↗
- government_notice Notice to Short-Term Residential Hosts (TID assessment) | SF Treasurer & Tax Collector ↗
- census US Census Geocoder — San Francisco place/county GEOID confirmation ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.