San Francisco Short-Term Rental Regulations

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Permit & Licensing

Short-Term Residential Rental Certificate (issued by the Office of Short-Term Rentals)

The property must be your primary residence. This means investment properties are not eligible for this permit type.

Application Process

1. Obtain Business Registration Certificate from SF Treasurer & Tax Collector. 2. Apply for Short-Term Residential Rental Certificate from OSTR (online). 3. Provide proof of primary residency (2 of: driver's license, voter registration, vehicle registration, property tax bill, utility bill). 4. Post certificate number on all listings.

Tax Obligations

Combined rate: 16.00%–16.25% of gross rental income.

Collection: Qualified Website Companies (Airbnb, Interval International, misterb&b) auto-remit TOT and TID on hosts' behalf. Hosts using only QWCs are not required to file separately. Hosts using non-QWC platforms must self-remit.

Filing: Annual (due January 31) for short-term rental hosts filing independently. Monthly for hotel/traditional operators.

Rental Limits

San Francisco does not impose an annual cap on the number of nights you can rent. Each individual stay must be less than 30 nights.

Occupancy & Density Limits

Only one Residential Unit per host may be registered. Multi-unit building owners may only offer the specific unit in which they reside.

Zoning & Restrictions

Prohibited property types include: income-restricted/BMR units, student housing/SROs, Ellis Act eviction buildings (post Nov 1, 2014), ADUs/JADUs, shipping containers, vans/RVs, non-residential areas, commercial/industrial spaces, Treasure Island/Fort Mason/Presidio, boats, Group Housing.

Insurance & Safety

Insurance

Operators must maintain at least $500,000 in liability insurance covering the property's use as a short-term rental.

Safety & Operating Requirements

• Post a clearly printed sign on the inside of the front door showing: location of all fire extinguishers, gas shut off valves, fire exits, and pull fire alarms
• Maintain $500,000 aggregate liability insurance (or equivalent platform coverage)
• Unit must have no outstanding Building, Electrical, Plumbing, Mechanical, Fire, Health, Housing, Police, or Planning Code violations

Penalties for Non-Compliance

$484/day per unit (administrative). Up to $1,000/day per unit (civil). Criminal misdemeanor: up to $1,000 fine or 6 months county jail. Certificate may be suspended or revoked for repeat violations.

Platform Requirements

Platforms must verify host registration with OSTR before providing booking services, submit a monthly affidavit confirming compliance, collect and remit TOT and TID on hosts' behalf, and maintain 3 years of transaction records.

Compliance Checklist

Follow these steps to legally operate a short-term rental in San Francisco:

1. Confirm eligibility. The property must be your primary residence. Investment properties are not eligible.
2. Meet safety requirements. Post a clearly printed sign on the inside of the front door showing: location of all fire extinguishers, gas shut off valves, fire exits, and pull fire alarms. Maintain $500,000 aggregate liability insurance (or equivalent platform coverage). Unit must have no outstanding Building, Electrical, Plumbing, Mechanical, Fire, Health, Housing, Police, or Planning Code violations.
3. Obtain liability insurance. $500,000 minimum.
4. Apply for Short-Term Residential Rental Certificate (issued by the Office of Short-Term Rentals). Submit application + $925 fee.
5. Register for tax accounts. Set up hotel occupancy tax accounts with the city tax authority.
6. Collect and remit taxes. 16.00%–16.25% on all bookings.
7. Renew every 2 years. $925 renewal fee.

Frequently Asked Questions

Do you need a permit to run an Airbnb in San Francisco?

Yes. Operating a short-term rental — including an Airbnb or Vrbo — in San Francisco requires a short-term rental permit.

How much does a short-term rental permit cost in San Francisco?

A short-term rental permit in San Francisco costs $925 per year.

Does San Francisco require a short-term rental to be your primary residence?

Yes. Every San Francisco permit type requires the property to be your primary residence, so investment or non-owner-occupied rentals generally are not eligible.

How many days a year can you short-term rent in San Francisco?

San Francisco does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.

What taxes do you pay on a short-term rental in San Francisco?

Short-term rental stays in San Francisco are subject to a combined 16.00% in lodging taxes. This combines 14% Transient Occupancy Tax (TOT) + 2.25% Tourism Improvement District (TID) — Zone 1 + 2.00% Tourism Improvement District (TID) — Zone 2. The host is responsible for collecting and remitting them.

What happens if you run a short-term rental without a permit in San Francisco?

Operating without a permit can cost up to $1,000/day (civil); $1,000 fine or 6 months jail (criminal).