Short-term rental & Airbnb taxes in San Bernardino County, CA (2026)
Short-term rental guests in San Bernardino County pay roughly 7% 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 |
|---|---|---|
| San Bernardino County Transient Occupancy Tax (unincorporated areas)7% TOT on stays of 30 nights or less in unincorporated areas (County Code 14.0203). Airbnb collects and remits the 7% TOT on behalf of hosts for its bookings; hosts must still register for a TOT Certificate with the County Tax Collector and remit TOT themselves for direct bookings or platforms that do not collect. California has no statewide lodging tax. Incorporated cities levy their own TOT at different rates. | 7% | varies |
What will guests pay on a San Bernardino County stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
San Bernardino County occupancy tax calculator
| Gross rent | $450.00 |
| San Bernardino County Transient Occupancy Tax (unincorporated areas) (7%)· collection varies | $31.50 |
| Total tax (7%) | $31.50 |
| Guest pays | $481.50 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 12, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with San Bernardino County and your booking platform.