Short-term rental rules · San Francisco, California
Short-term rentals in San Francisco, explained properly.
Short-term rentals are allowed only for permanent San Francisco residents renting out the unit they actually live in. Hosted stays (host present overnight) have no annual night limit, but un-hosted, entire-home stays are capped at 90 nights per calendar year, and a host may only offer one unit. ADUs and JADUs are excluded, and tenants in rent-controlled units cannot earn more from short-term rentals in a month than they pay in rent.
At a glance
What you need to know before you buy or list
| Question | Answer |
|---|---|
| Are short-term rentals allowed? | Yes, but only for a permanent resident hosting in the unit where they actually live [1] |
| Permanent residency requirement | Host must reside in the unit at least 275 nights per calendar year [2] |
| Hosted vs. un-hosted night limits | No annual limit for hosted stays (host present overnight with guests); un-hosted, entire-home stays capped at 90 nights per calendar year. Hosts offering both types must use separate listings for each [2] |
| One unit per host | A host may only offer one residential unit for short-term rental, even if they own or control multiple units in the same building [2] |
| Registration required? | Yes — a Business Registration Certificate from the Office of the Treasurer & Tax Collector, plus a certificate from the Office of Short-Term Rentals (OSTR) with the certificate number posted on all listings [2] |
| Application fee | $925, non-refundable; approval is valid for two years [2] [3] |
| Insurance requirement | Minimum $500,000 liability coverage for short-term rental use, or hosting through a platform that provides equal or greater coverage [1] |
| Transient Occupancy Tax rate | 14% of the rent charged, for stays of less than 30 days [4] |
| Penalty for continued unauthorized hosting | $484 per day, per residential unit, for continuing to host after a denial or revocation [2] [3] |
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Detailed rules
The full picture, section by section
Eligibility & zoning
| Ineligible unit types | Single-Room-Occupancy (SRO) units, dormitories, commercial/industrial space, Below-Market-Rate (BMR) units, public housing, and Accessory Dwelling Units (ADUs) or Junior ADUs (JADUs) may not be used for short-term rental; ADUs may only be rented for stays of 30 days or longer per guest [1] [2] |
|---|---|
| Ineligible locations | Units in the Presidio, Fort Mason, or Treasure Island are not eligible [1] |
| Ellis Act eviction exclusion | Units subject to an Ellis Act eviction after November 2014 are ineligible for short-term rental [1] |
| Open code violations bar eligibility | A unit in violation of city codes or with open enforcement actions is ineligible [1] |
| 60-day continuous residency before applying | A host must have lived in the unit continuously for at least 60 days before applying for certification [1] |
Licensing & application
| Hosting while an application is pending | A pending applicant may continue hosting if they have a complete application pending review, currently reside in the unit as a permanent resident, and there are no City complaints or enforcement actions pending against the entire property [2] |
|---|---|
| Proof-of-residency documents | Applicants must provide at least two of: motor vehicle registration, driver's license, voter registration, a current-fiscal-year SF property tax bill showing the unit as the host's residence for the homeowner's tax exemption, or a utility bill (no more than one of the two may be a utility bill) [2] |
| Business registration required before applying | Hosts must obtain a valid Business Registration Certificate from the Treasurer & Tax Collector before submitting an OSTR application [1] |
Operations & requirements
| Simultaneous renters limit | No more than 5 simultaneous distinct renters are allowed at a time [1] |
|---|---|
| Rent-controlled units: income cap | A host in a rent-controlled unit may not earn more in short-term rental charges in any one month than the rent they pay their landlord for that month [1] |
| Quarterly reporting | Certified hosts (approved applications) must file quarterly reports with the Office of Short-Term Rentals at the end of January, April, July and October; hosts whose applications are still open or under review are exempt [5] |
Taxes & fees
| Transient Occupancy Tax | 14% of the rent charged for stays under 30 days, collected from guests by the host or by a Qualified Website Company (e.g. Airbnb) on the host's behalf; hosts filing themselves submit an annual return due January 31. Hosts located in the Tourism Improvement District also owe a TID assessment on gross revenue (2.25% in Zone 1, 2.00% in Zone 2) [4] |
|---|---|
| Program funding | The Office of Short-Term Rentals program is funded primarily by application fees and enforcement penalties, not by hotel (transient occupancy) tax revenue [2] |
Changes
Recent and pending changes
We re-checked SF Planning's Office of Short-Term Rentals FAQ, certified-host and OSTR home pages, the SF Planning fee schedule (effective August 29, 2025; updated December 1, 2025; STR registry fee still $925), the SF Treasurer & Tax Collector's TOT page, and web/news searches for 2025–2026 Board of Supervisors short-term rental legislation. No 2025–2026 city ordinance changing the STR rules was found; the only recent statewide change is California SB 346 (2025), which lets cities obtain host information from platforms. San Francisco's short-term rental ordinance has been broadly stable since it was first legalized in February 2015 (previously a full prohibition); no pending Board of Supervisors legislation to change the 90-night un-hosted cap or the permanent-residency requirement was found at research time. Watch the SF Board of Supervisors legislative file system and SF Planning's ordinance page for changes.
The city's original short-term rental ordinance took effect in February 2015, legalizing hosted and limited un-hosted short-term rentals for permanent residents where previously all such rentals were prohibited.
Sources
Every rule above links to one of these
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This page is general information compiled from public sources, not legal or tax advice. HOA rules, deed restrictions and zoning for a specific property can be stricter. Confirm with the local permitting office and a qualified professional before buying or listing a property.