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Lodging & occupancy tax

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

What a guest pays on a stay in San Francisco, 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 Francisco

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 tax; the tax is levied locally.

Source
Local transient occupancy tax
14%Reported

City transient occupancy tax of 14 percent on stays under 30 days.

Source
Combined rate a guest pays
14%Reported
Source
Cleaning fee taxable
Verify with jurisdictionUnverified
Marketplace collects and remits
YesReported
Source
Where to register or file
https://www.sf.gov/guide-opening-short-term-residential-rentalReported
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 Francisco

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

About 14 percent in San Francisco, combining the state and local components shown above.

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

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

Is the cleaning fee taxable in San Francisco?

Not confirmed on an official source for San Francisco. 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 Francisco

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