Short-term rental & Airbnb taxes in San Diego, CA (2026)
Short-term rental guests in San Diego pay roughly 13.75% 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 Diego Transient Occupancy Tax (TOT)Effective May 1, 2025 under Measure C, three zones apply: Zone 1 = 11.75%, Zone 2 = 12.75%, Zone 3 = 13.75% (higher nearer the Convention Center; check the city's tax-zone lookup map). Airbnb collects and remits 'San Diego Transient Occupancy Tax: 11.75-13.75%' for its bookings, but the city holds operators responsible: hosts must maintain a TOT certificate and remit monthly (due the last day of the following month) for any rent not covered by a platform agreement. Rate was 10.5% through April 30, 2025. | 11.75% | varies |
| Tourism Marketing District (TMD) assessmentApplies only to lodging businesses with 70 or more rooms, so typical short-term rentals are NOT subject to it. Listed for completeness. | 2% | host |
What will guests pay on a San Diego stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
San Diego occupancy tax calculator
| Gross rent | $450.00 |
| San Diego Transient Occupancy Tax (TOT) (11.75%)· collection varies | $52.88 |
| Tourism Marketing District (TMD) assessment (2%)· host remits | $9.00 |
| Total tax (13.75%) | $61.88 |
| Guest pays | $511.88 |
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 San Diego and your booking platform.