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Lodging & occupancy tax

Lodging tax for a short-term rental in San Diego, California

What a guest pays on a stay in San Diego, broken into the state rate, the local occupancy tax and the combined total, with the source cited on each field.

Last checked 18 Jul 2026 STR rules in San Diego

The breakdown

Every rate, with its source

Anything not confirmed on an official source shows as Verify with jurisdiction rather than a guess.

State lodging tax rate
0%Reported

California has no statewide lodging or occupancy tax; the tax is levied locally.

Source
Local transient occupancy tax
10.5%Reported

Base city TOT of 10.5 percent.

Source
Combined rate a guest pays
10.5%Reported

Rises to about 12.5 percent in Mission Beach, Pacific Beach and La Jolla where a 2 percent Tourism Marketing District assessment applies.

Source
Cleaning fee taxable
Verify with jurisdictionUnverified
Marketplace collects and remits
YesReported
Source
Where to register or file
https://www.sandiego.gov/treasurer/taxesfees/totReported
Source
Tip

Use the occupancy-tax calculator to apply the combined rate to a real nightly rate and see the guest total.

FAQ

Lodging tax questions for San Diego

What is the combined lodging tax on an Airbnb in San Diego?

About 10.5 percent in San Diego, combining the state and local components shown above. Rises to about 12.5 percent in Mission Beach, Pacific Beach and La Jolla where a 2 percent Tourism Marketing District assessment applies.

Does Airbnb or Vrbo collect the lodging tax in San Diego?

The marketplace is reported to collect and remit lodging tax for San Diego, but you remain responsible for confirming which taxes are covered and filing any that are not.

Is the cleaning fee taxable in San Diego?

Not confirmed on an official source for San Diego. Verify with the jurisdiction.

LodgeDeck reports publicly available short-term rental rules and lodging tax rates and cites the source of each field. It is not legal or tax advice and it does not replace your own review. Ordinances and tax rates change often and automated collection can lag, so every field shows the source it came from and a confidence flag, and unconfirmed values are marked Unverified. Confirm with the jurisdiction before you rely on a rule or rate.

See the short-term rental rules in San Diego

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