Short-term rental rules in San Francisco
Registration required. Yearly night limit: 90 nights per year, applies to entire-home rentals.
Rules covered: Administrative Code Chapter 41A (Short-Term Residential Rentals), administered by the Office of Short-Term Rentals. The table shows what the official pages state, with the wording and the date we read it. A row marked "Not stated" means the pages we read do not say; it does not mean there is no rule.
What the official pages state
| Rule | What the official page states | Source |
|---|---|---|
| Permit or registration | Registration required Registration as a certified host with the Office of Short-Term Rentals, plus a business registration certificate from the Treasurer & Tax Collector Official wordingEven if you hold a business registration from the SF Tax Collector and remit hotel taxes, short-term rental hosts are required to register with the Office of Short-Term Rentals. | sfplanning.org read 2026-10-02 |
| Primary residence only | Primary residence only Host must be Permanent Resident (275+ nights a year) and may offer only that one unit Official wordingOnly natural persons may be Permanent Residents and only Permanent Residents are allowed to conduct short-term rentals. | sfplanning.org read 2026-10-02 |
| Yearly night limit | 90 nights per year, applies to entire-home rentals Max 90 nights per calendar year of entire-home (un-hosted) stays; host must also live in the unit 275+ nights Official wordingto maintain Permanent Residency, one may not conduct more than 90 nights of entire home guest stays (un-hosted) in any calendar year | sfplanning.org read 2026-10-02 |
| Renting the whole home | Entire home allowed Un-hosted entire-home stays allowed up to 90 nights/year, on a separate listing from hosted stays Official wordingto maintain Permanent Residency, one may not conduct more than 90 nights of entire home guest stays (un-hosted) in any calendar year | sfplanning.org read 2026-10-02 |
| Lodging tax | 14% of the rent Transient Occupancy Tax (hotel tax); hosts collect and remit; administered by Treasurer & Tax Collector Official wordingSan Francisco imposes a 14% transient occupancy tax on the rental of accommodations for stays of less than 30 days. | sftreasurer.org read 2026-10-02 |
| Number in listings | Number must appear in listings The application record number must appear on every listing while the application is under review; the page does not quote the post-approval number rule Official wordingyou must include your unique record number (e.g. 2023-123456STR) for your application on every listing offering your Residential Unit for short-term rental while your application is under review. | sfplanning.org read 2026-10-02 |
| Penalties | Included in the $29 city report. See the report | — |
| How to register | Included in the $29 city report. See the report | — |