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HomeShort-Term Rental LawsCaliforniaSan Francisco

Local guide

San Francisco Short-Term Rental Laws

San Francisco short-term rentals are subject to San Francisco Short-Term Residential Rental Certificate. Allowed only for an eligible permanent resident in the resident’s registered primary unit.

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  • Official sources
  • Address used only for local rules

Compliance layers

A Clear Answer, Then a Path Forward.

Critical Finding

See whether the property can operate now, what blocks it, and which exception may apply.

Address Context

Confirm zoning, current land use, jurisdiction, and the rules that actually govern the address.

Required Approvals

Get the permits, licenses, documents, inspections, and tax registrations needed before launch.

Recommended Path

Follow prioritized next steps, deadlines, renewal duties, and viable alternatives when rules change.

Occupancy tax calculator

Estimate occupancy tax in San Francisco

Enter the nightly rate and stay length to estimate the lodging taxes and guest total for this jurisdiction.

Gross rent$150.00 × 3 nights
$450.00
Mandatory taxable feesRequired cleaning, resort, or similar fees included in the tax base.
$0.00
San Francisco documented base lodging tax (16%) $450.00 × 16%
$72.00
Estimated taxes and fees
$72.00

Guest pays

$522.00

Assumptions used

  • Modeled tax boundary: The estimate covers San Francisco within the jurisdiction and the official tax boundary described by the linked official sources.
  • One aggregate mandatory-fee pool: Enter the mandatory lodging fees once in the common charge-breakdown input; the calculator does not infer separate fee categories that the cited authorities treat differently.

What may change the final amount

  • The Tourism Improvement District rate is 2.25% in Zone 1 and 2% in Zone 2. The Tourism Improvement District rate is 2.25% in Zone 1 and 2% in Zone 2; the base uses the lower official zone and excludes the 0.25% increase.
  • San Francisco exemptions include permanent residents, exempt entities, government business, and low-charge tes. San Francisco exemptions include permanent residents, exempt entities, government business, and low-charge tests; the weekly $149 alternative test is not calculated.
Open the full occupancy tax calculator

Estimated tax is $72.00. Estimated guest total is $522.00.

Estimate only. Verify the property jurisdiction, exemptions, taxable charges, filing duties, and marketplace collection with the linked official sources.

Legal status

Can you operate a short-term rental in San Francisco?

Allowed only for an eligible permanent resident in the resident’s registered primary unit.

San Francisco: A short-term residential rental is all or part of a home rented for fewer than 30 nights.

The host must live in the unit at least 275 nights per calendar year and may register only that unit.

  • Local approval

    San Francisco Short-Term Residential Rental Certificate Obtain business registration and an OSTR certificate or qualifying pending status before offering the unit.

  • Published fee

    $925 application fee; an approved certificate is valid for two years. Use the current San Francisco fee schedule when filing.

  • Renewal cycle

    Two years from approval. Keep the approval active for every operating period.

Before applying

San Francisco eligibility and property checks

Resolve the address, applicant, and private-property limits before paying a government fee.

  • Local rule 1

    The host must live in the unit at least 275 nights per calendar year and may register only that unit.

    Required

  • Local rule 2

    Affordable, below-market-rate, certain rent-regulated, noncompliant, and other ineligible units cannot be registered.

    Required

  • Primary-residence test

    The host must live in the unit at least 275 nights per calendar year and may register only that unit.

    Required

  • Private restrictions

    For a San Francisco property, check leases, condominium declarations, HOA covenants, and other private restrictions independently of government approval.

    Required

Application path

How to complete the San Francisco approval

Obtain business registration and an OSTR certificate or qualifying pending status before offering the unit.

  1. Confirm the regulating address

    Verify that the property is governed by San Francisco and matches the local eligibility rules.

  2. Assemble property evidence

    Prepare the required file, including San Francisco Business Registration Certificate, At least two accepted proofs of permanent residence, Proof the host lived in the unit for at least 60 days before applying.

  3. File for San Francisco Short-Term Residential Rental Certificate

    Use the official application page or portal. The published fee is $925 application fee; an approved certificate is valid for two years.

  4. Keep proof of approval

    Retain the issued approval, application record, payment confirmation, and any conditions that apply to this San Francisco property.

Application file

Documents, notice, and safety evidence

Build the file around the exact property rather than a generic hosting checklist.

  • San Francisco Business Registration Certificate

    Include current, property-specific evidence for san francisco business registration certificate.

    Required

  • At least two accepted proofs of permanent residence

    Include current, property-specific evidence for at least two accepted proofs of permanent residence.

    Required

  • Proof the host lived in the unit for at least 60 days before applying

    Include current, property-specific evidence for proof the host lived in the unit for at least 60 days before applying.

    Required

  • Liability insurance documentation

    Include current, property-specific evidence for liability insurance documentation.

    Required

  • Inspection or compliance review

    The unit and, in some multi-unit buildings, the property must be free of disqualifying code-enforcement matters.

    Required

  • Notice or local-contact duty

    No general pre-application neighbor mailing is described; complaints and enforcement are handled through OSTR.

    Required

Taxes

San Francisco lodging taxes and booking channels

San Francisco imposes a 14% Transient Occupancy Tax and a Tourism Improvement District assessment on covered stays.

Tax treatment
San Francisco imposes a 14% Transient Occupancy Tax and a Tourism Improvement District assessment on covered stays.Rates and exemptions can depend on the address and length of stay.
Who collects
San Francisco imposes a 14% Transient Occupancy Tax and a Tourism Improvement District assessment on covered stays.A marketplace collection setting does not automatically resolve direct-booking obligations.
Return timing
Direct-booking hosts file as required; approved Qualified Website Companies may collect and file for covered bookings.Keep returns and payment confirmations even when a platform remits some charges.

Keep the approval active

Renewal, enforcement, and appeals

The published renewal cycle is Two years from approval.

Operating deadline
Obtain business registration and an OSTR certificate or qualifying pending status before offering the unit.Do not treat an incomplete filing as issued approval.
Enforcement 1
San Francisco: Unregistered, non-primary-residence, excessive unhosted, or ineligible-unit activity can trigger enforcement.Preserve the San Francisco notice and respond within its stated deadline.
Review or appeal
San Francisco: Follow OSTR instructions for correcting, responding to, or appealing a determination.Use the San Francisco procedure and deadline in the actual decision.

From rules to action

Turn short-term rental rules into your next clear move.

Tell Pine what you’re trying to do. Pine can organize the official requirements into a practical plan—and help with the research, calls, emails, and follow-ups that come next.

Start with a common question

FAQs

Frequently Asked Questions

Allowed only for an eligible permanent resident in the resident’s registered primary unit. San Francisco Short-Term Residential Rental Certificate is the local approval identified by the government sources.

San Francisco Short-Term Residential Rental Certificate is required. Obtain business registration and an OSTR certificate or qualifying pending status before offering the unit.

$925 application fee; an approved certificate is valid for two years.

The published file includes San Francisco Business Registration Certificate, At least two accepted proofs of permanent residence, Proof the host lived in the unit for at least 60 days before applying, Liability insurance documentation.

San Francisco imposes a 14% Transient Occupancy Tax and a Tourism Improvement District assessment on covered stays.

Renewal in San Francisco: Two years from approval. San Francisco: Unregistered, non-primary-residence, excessive unhosted, or ineligible-unit activity can trigger enforcement.