Short-term rental & Airbnb taxes in San Jose, CA (2026)
Short-term rental guests in San Jose pay roughly 10% 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 Jose Transient Occupancy Tax (SJMC Chapters 4.72 + 4.74)Combined 10% of rent (6% under Ch. 4.72 for specified purposes + 4% under Ch. 4.74 for general purposes) on stays of 30 consecutive days or less. The tax is the host's responsibility, remitted monthly or quarterly to the city Finance Department, but may be collected and paid by a hosting platform that has an agreement with the city — Airbnb collects and remits the 10% TOT on the listing price including cleaning fees for reservations of 30 nights or shorter. California imposes no state-level lodging tax, and state/local sales tax does not apply to lodging. | 10% | varies |
What will guests pay on a San Jose stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
San Jose occupancy tax calculator
| Gross rent | $450.00 |
| San Jose Transient Occupancy Tax (SJMC Chapters 4.72 + 4.74) (10%)· collection varies | $45.00 |
| Total tax (10%) | $45.00 |
| Guest pays | $495.00 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 21, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with San Jose and your booking platform.