Short-term rental & Airbnb taxes in Los Angeles, CA (2026)
Short-term rental guests in Los Angeles pay roughly 14% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| City of Los Angeles Transient Occupancy Tax (TOT)14% applies to all stays of 30 days or less. Airbnb has collected and remitted city TOT for its bookings since Aug. 1, 2016, but only for transactions on its own platform; hosts must still obtain a TOT Registration Certificate within 30 days of commencing business and remit TOT themselves for bookings made through platforms without a collection agreement. California has no state-level lodging tax, and Los Angeles County TOT applies only in unincorporated areas, not inside the city. | 14% | varies |
What will guests pay on a Los Angeles stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Los Angeles occupancy tax calculator
| Gross rent | $450.00 |
| City of Los Angeles Transient Occupancy Tax (TOT) (14%)· collection varies | $63.00 |
| Total tax (14%) | $63.00 |
| Guest pays | $513.00 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 10, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Los Angeles and your booking platform.