San Francisco Short-Term Rental Regulations
| Permit | ✓ Required — Short-Term Residential Rental Certificate (issued by the Office of Short-Term Rentals) ($925) |
| Primary Residence | ✓ Required |
| Annual Day Limit | No limit — less than 30 nights |
| Tax Rate | 16.00%–16.25% |
| Max Penalty | $1,000/day (civil); $1,000 fine or 6 months jail (criminal) per violation |
| Insurance | $500,000 liability required |
New to short-term rentals? Jump to the compliance checklist →
Permit & Licensing
Short-Term Residential Rental Certificate (issued by the Office of Short-Term Rentals)
| Fee | Amount |
|---|---|
| Initial cost | $925 |
| Renewal | $925 / 2 years |
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
| Tax | Rate | Authority |
|---|---|---|
| Transient Occupancy Tax (TOT) | 14% | City of San Francisco |
| Tourism Improvement District (TID) — Zone 1 | 2.25% | City of San Francisco |
| Tourism Improvement District (TID) — Zone 2 | 2.00% | City of San Francisco |
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:
- Confirm eligibility. The property must be your primary residence. Investment properties are not eligible.
- 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.
- Obtain liability insurance. $500,000 minimum.
- Apply for Short-Term Residential Rental Certificate (issued by the Office of Short-Term Rentals). Submit application + $925 fee.
- Register for tax accounts. Set up hotel occupancy tax accounts with the city tax authority.
- Collect and remit taxes. 16.00%–16.25% on all bookings.
- Renew every 2 years. $925 renewal fee.