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Is short-term rental allowed in San Francisco?
Only in the home where you are the permanent resident. In San Francisco, a short-term residential rental is a rental of all or part of your home for less than 30 nights. You must be the permanent resident of the unit you rent, living there at least 275 nights a calendar year.
This page covers the City and County of San Francisco.
The rules at a glance
| Short-term rental means | Renting all or part of your home for periods of less than 30 nights |
|---|---|
| Who can host | The permanent resident of the unit (at least 275 nights a calendar year there) |
| Un-hosted nights | Up to 90 un-hosted nights a calendar year (you are not in the unit overnight during the stay) |
| Multi-unit buildings | Only the one unit you live in, which must be your primary residence |
| Before you list | A Business Registration Certificate from the Treasurer & Tax Collector, then certification from the Office of Short-Term Rentals |
Fees
- Application fee: $925, valid for two years from approval.
Lodging tax and TID
San Francisco charges a 14% transient occupancy tax (TOT) on stays of less than 30 days. Hosts collect it on top of the rent, and the guest pays it. Short-term rental hosts also owe the Tourism Improvement District (TID) assessment: 2.25% in Zone 1 or 2.00% in Zone 2. Unless you operate exclusively through Qualified Website Companies, you file and pay TOT and TID annually by January 31. Hosts generally aren't required to pay the Moscone Expansion District charge.
What this means for your numbers
If the home is not your permanent residence, short-term renting isn't an option in San Francisco, and the comparison is between a long-term lease and a stay of 30 nights or more. Our Rental Strategy Comparison shows a long-term lease and a short-term rental side by side for your address, with the city's lodging tax and rental rules looked up for each order. In a city with a minimum stay, the short-term column is based on that minimum.
Compare long-term and short-term for your home, $39
Official sources
Last checked: October 17, 2026. Rules and fees change. Confirm with the San Francisco Office of Short-Term Rentals and Treasurer & Tax Collector, and with any HOA or lease, before you list. General information, not legal advice.