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HomeShort-Term Rental LawsCaliforniaSan Jose

Local guide

San Jose short-term rental lodging tax

San José incidental transient occupancy is allowed only within the current zoning-code conditions. This guide explains host-present/absent limits, 180/365-day caps, local-contact and notice rules, and the official-source-backed 6% plus 4% tax stack.

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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 Jose

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 José transient occupancy tax (10%) $450.00 × 10%
$45.00
Estimated taxes and fees
$45.00

Guest pays

$495.00

Assumptions used

  • Modeled tax boundary: The estimate covers San Jose 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

  • San José TOT changes to 12% on 2026-10-01. The current City rate is 10% through 2026-09-30. Measure A changes Chapter 4.74 from 4% to 6%, making the total 12% effective 2026-10-01. Because the calculator has no stay-date input, future stays must be checked against the official measure; the current estimate is bounded to the pre-change period.
  • Convention Center Facilities District and Hotel Business Improvement District items are separate from the 10%. Convention Center Facilities District and Hotel Business Improvement District items are separate from the 10% base and are not included.
  • Local permission evidence is not a tax input. The official local program, zoning, licensing, inspection, permit, and enforcement sources are disclosed for the linked STR page; they do not create an additional calculator rate unless an official source establishes an exact tax rule.
Open the full occupancy tax calculator

Estimated tax is $45.00. Estimated guest total is $495.00.

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

Answer first

Start with the San José incidental-occupancy boundary

San José’s current code allows incidental transient occupancy for 30 days or less under specific dwelling, primary-residence, host-status, occupancy, notice, contact, record, and tax conditions.

An ADU is not eligible under the cited incidental-use provision. Host-present and host-absent operations have different occupancy and annual-day limits.

The calculator models the official-source-backed city tax stack at 6% under Chapter 4.72 plus 4% under Chapter 4.74; tax payment does not establish zoning compliance.

  • Local permission model

    Incidental transient occupancy under Chapter 20.80 The cited code does not resolve the address-specific permit or approval path; verify City planning/permit records and landlord/HOA rights separately.

  • Modeled tax

    6% + 4% = 10% The two City tax chapters provide the deterministic base; district assessments or exemptions not closed by those chapters remain visible factors.

Local authorization

Apply the host-present/absent operating rules

Use the code conditions as the permission checklist rather than relying on a generic registration claim.

  • Confirm eligible dwelling and primary residence

    Use the cited code; do not treat an ADU as eligible under this provision.

    Required

  • Choose host-present or host-absent rules

    Host-present is on premises 10 p.m.–6 a.m.; apply the corresponding occupancy and annual-day limits.

    Required

  • Set the local contact and notices

    Keep a 24/7 local contact able to respond within 60 minutes; provide the required notices when host-absent.

    Required

  • Keep records and tax registration

    Retain three years of records and complete the City tax registration/reporting path under Chapters 4.72 and 4.74.

    Required

Lodging tax

Use the official-source-backed San José tax stack

The base estimate is decomposed into two current City transient occupancy tax chapters.

Chapter 4.72
6%City transient occupancy tax with registration/reporting and recordkeeping provisions.
Chapter 4.74
4%Additional general-fund transient occupancy tax with parallel collection/reporting rules.

From rules to action

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Start with a common question

FAQs

Frequently Asked Questions

No. The cited Chapter 20.80 provision excludes ADUs from the eligible dwelling types.

The cited code limits host-absent operation to 180 days per calendar year; host-present operation is stated at 365 days, subject to the other conditions.

It is the sum of the current City Chapter 4.72 6% tax and Chapter 4.74 additional 4% tax. Property-specific exemptions or other district assessments are not silently added.