Short-term rental & Airbnb taxes in San Francisco, CA (2026)
Short-term rental guests in San Francisco pay roughly 16.25% 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 Francisco Transient Occupancy Tax (TOT)14% on stays under 30 nights. Airbnb and other approved 'Qualified Website Companies' (Airbnb, Interval International, misterb&b) collect and remit on hosts' behalf; hosts who book through other channels or directly must register and remit themselves (small operators file annually by Jan 31). California has no separate state or county lodging tax; SF is a consolidated city-county. | 14% | varies |
| Tourism Improvement District (TID) assessmentAssessment on gross room revenue administered by the Treasurer & Tax Collector alongside the TOT: 2.25% in Zone 1, 2.0% in Zone 2. The renewed TID management plan (effective Jan 1, 2024) includes short-term residential rental recordkeeping requirements; whether a given platform collects it for hosts was not confirmed on official pages. | 2.25% | varies |
What will guests pay on a San Francisco stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
San Francisco occupancy tax calculator
| Gross rent | $450.00 |
| San Francisco Transient Occupancy Tax (TOT) (14%)· collection varies | $63.00 |
| Tourism Improvement District (TID) assessment (2.25%)· collection varies | $10.13 |
| Total tax (16.25%) | $73.13 |
| Guest pays | $523.13 |
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 Francisco and your booking platform.