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San Francisco Short-Term Rental Laws

Check San Francisco STR legality, permits, eligibility, documents, taxes, operating rules, renewal, and official application sources.

Allowed only for an eligible permanent resident in the resident’s registered primary unit. Updated July 23, 2026

San Francisco Rules at a Glance

Jurisdiction
City of San Francisco
Legal status
Allowed only for an eligible permanent resident in the resident’s registered primary unit.
Required approval
San Francisco Short-Term Residential Rental Certificate
Government fee
$925 application fee; an approved certificate is valid for two years.
Term / renewal
Two years from approval.
Primary residence
The host must live in the unit at least 275 nights per calendar year and may register only that unit.
Inspection
The unit and, in some multi-unit buildings, the property must be free of disqualifying code-enforcement matters.
Sources:[1][2][3][4]

Eligibility & Zoning

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

  • Confirm the government boundary

    Required

    Verify that the property is governed by San Francisco, not a neighboring city or county authority.

  • Test the residency or occupancy rule

    Required

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

  • Check zoning and private restrictions

    Required

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

Sources:[1][2][3][4]

Too many forms and requirements?

Let Pine organize the San Francisco permit checklist around this property.

You’ll continue in Pine to review the checklist and add property details. Final government submissions remain under your control.

San Francisco Short-Term Residential Rental Certificate Overview

Review the high-level stages here, then use the dedicated application guide for the complete submission sequence and annotated screenshots.

  1. 1

    Check host and unit eligibility

    Confirm permanent residency, prior occupancy, code status, and that the unit is not in an excluded category.

  2. 2

    Register the accommodation business

    Create or update the business location with the Treasurer and Tax Collector.

  3. 3

    Submit the OSTR application

    Provide residency, unit, insurance, and listing information and pay the application fee.

  4. 4

    Track nights, tax, and renewal

    Keep hosted and unhosted records, meet tax obligations, and renew the two-year certificate.

Sources:[1][2][3][4]

Documents to Prepare

  • San Francisco Business Registration Certificate

    Required

    Use the current form, file format, and document date requested by the issuing authority.

  • At least two accepted proofs of permanent residence

    Required

    Use the current form, file format, and document date requested by the issuing authority.

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

    Required

    Use the current form, file format, and document date requested by the issuing authority.

  • Liability insurance documentation

    Required

    Use the current form, file format, and document date requested by the issuing authority.

Sources:[1][2][3][4]

Operating Rules After Approval

  • Live in the registered unit at least 275 nights per calendar year.

    Required

    Keep evidence in the property compliance record and update it when the government account changes.

  • Limit unhosted rentals to 90 nights per calendar year.

    Required

    Keep evidence in the property compliance record and update it when the government account changes.

  • Display the OSTR certificate number and maintain required hosting records.

    Required

    Keep evidence in the property compliance record and update it when the government account changes.

Government approval does not override private restrictions

A license or registration does not cancel a lease, HOA, condominium, mortgage, or insurance restriction.

Sources:[1][2][3][4]

Taxes, Renewal & Enforcement

Tax layer
San Francisco imposes a 14% Transient Occupancy Tax and a Tourism Improvement District assessment on covered stays.
Filing
Direct-booking hosts file as required; approved Qualified Website Companies may collect and file for covered bookings.
Renewal
Renew the certificate and business registration while continuing to prove permanent residency.
Deadline
Obtain business registration and an OSTR certificate or qualifying pending status before offering the unit.
Enforcement
Unregistered, non-primary-residence, excessive unhosted, or ineligible-unit activity can trigger enforcement.
Sources:[1][2][3][4]

Your San Francisco STR Action Plan

Keep the jurisdiction, approval, documents, tax, operating, and renewal work in one property record.

  • Confirm eligibility before paying

    Required

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

  • Prepare the government application

    Required

    Organize every document needed for the San Francisco Short-Term Residential Rental Certificate.

  • Track operating and renewal proof

    Required

    Renew the certificate and business registration while continuing to prove permanent residency.

Build a San Francisco STR checklist

Enter the property address and Pine will organize the San Francisco eligibility, application, tax, document, and renewal work.

You’ll continue in Pine to review the checklist and add property details. Final government submissions remain under your control.

Sources:[1][2][3][4]

Sources

Review the official California and San Francisco sources used for every rule and step in this guide.

  1. 1
    FAQs on Short-Term Rentals

    San Francisco Planning

    Official definition, permanent-resident and unhosted-night limits, registration term and fee, eligible properties, and platform rules.

  2. 2
    Become a Certified Host

    San Francisco Planning

    Host eligibility, proof of residency, business registration, insurance, unit eligibility, and application steps.

  3. 3
    Transient Occupancy Tax (TOT)

    San Francisco Treasurer & Tax Collector

    Current San Francisco transient occupancy tax rate, host filing, and qualified website company collection guidance.

  4. 4
    California Revenue and Taxation Code § 7280 — Occupancy taxes

    California Legislative Information

    State authority for cities and counties to levy taxes on the privilege of occupying rooms or lodging.

Frequently Asked Questions

Are short-term rentals legal in San Francisco?

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

Sources:[1][2][3][4]
What approval is required in San Francisco?

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

Sources:[1][2][3][4]
Is a primary residence required in San Francisco?

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

Sources:[1][2][3][4]
Does a platform collect every San Francisco tax?

San Francisco imposes a 14% Transient Occupancy Tax and a Tourism Improvement District assessment on covered stays. Direct-booking hosts file as required; approved Qualified Website Companies may collect and file for covered bookings.

Sources:[1][2][3][4]

This page is general information, not legal or tax advice. Regulations and agency procedures can change. Confirm the current requirement with the linked government office before operating or submitting an application.