San Francisco short-term rental regulations and registration requirements for 2026

San Francisco enforces one of the strictest short-term rental regimes in the country, and the core restriction is one that catches many investors off guard. California leaves most short-term rental regulation to local ordinances, but San Francisco goes further than nearly any other jurisdiction: under Administrative Code Chapter 41A, only a unit's own permanent resident may host stays under 30 nights. That single rule eliminates any lawful path to a portfolio of non-owner-occupied short-term rentals. An investor who purchases San Francisco units specifically for short-term rental income cannot legally operate them under 30 nights. Understanding this before buying or converting a property is the starting point for every compliance decision that follows.

The operational rules are equally exacting. Every listing must carry a city registration number, and platforms such as Airbnb must confirm that registration before accepting a booking. San Francisco caps un-hosted rentals at 90 nights per calendar year, and the permanent resident must occupy the unit at least 275 days per year. Penalties are immediate and steep: the Office of Short-Term Rentals (OSTR) assesses a minimum of $484 per day, per unit, from the day it issues a Notice of Violation for an unregistered listing, with civil penalties reaching up to $1,000 per day and potential misdemeanor exposure beyond that.

What counts as a short-term rental in San Francisco?

San Francisco Administrative Code § 41A.4 defines a short-term residential rental as a rental of all or a portion of a residential unit by its permanent resident for occupancy of fewer than 30 nights, where OSTR has registered the unit and the host maintains good standing on the city's Short-Term Residential Rental Registry. The same section defines "Tourist or Transient Use" as any occupancy of a residential unit for less than a 30-day term. Renting for under 30 nights without registration is an unlawful conversion under Chapter 41A, even if the guest found you outside a platform.

The city has not amended Chapter 41A since Ordinance 89-17 took effect on May 14, 2017, so city officials continue to apply the 2017 framework to 2026 hosting. Stays of more than 30 days fall outside Chapter 41A entirely; the FAQ below covers the separate Intermediate Length Occupancy (ILO) rules for those.

Who can host: primary residency and eligibility requirements

Section 41A.4 defines a "Permanent Resident" as a person who occupies the unit for at least 60 consecutive days with intent to establish it as a primary residence. An owner or a lessee can qualify, but you must have lived in the unit at least 60 days before applying, and OSTR allows only one permanent resident per unit. A second occupant cannot register the same unit, even if they meet the definition.

Registration also requires that you occupy the unit at least 275 days out of the calendar year in which you rent it short-term, or at least 75% of the days you have owned or rented it if you haven't held it a full year. Renewal applications must show 275 days of occupancy in each of the two preceding calendar years. OSTR requires the unit to be free of outstanding Building, Fire, Housing, Planning, and similar code enforcement actions; if a violation occurs after registration, the Department suspends your registration number until you cure it. Because OSTR allows only one permanent resident per unit and that person has to live there, San Francisco offers no lawful path to a portfolio of non-owner-occupied short-term rentals; an investor holding multiple SF units is limited to stays of 30 days or longer.

To prove primary residency, your application must show the unit listed as your residence on at least two of the following, with no more than one utility bill:

• Motor vehicle registration
• Driver's license
• Voter registration
• SF Tax Collector's property tax bill for the current fiscal year showing the homeowner's tax exemption
• Utility bill (maximum one)

Hosted vs. un-hosted rentals and night limits

A hosted rental means you are home overnight while guests stay, typically renting a private room or shared space. San Francisco places no annual night limit on hosted rentals. An unhosted rental is different. Guests have the unit while you are away. San Francisco enforces a strict 90-day limit on this arrangement, capping any unhosted rental at 90 nights per calendar year.

Those two numbers line up arithmetically: the 275 days per year you must occupy the unit subtracted from 365 leaves exactly 90 nights for un-hosted stays, which reinforces why the 90-day limit is the natural ceiling for time away. Un-hosted guest stays of 30 or more nights count toward your occupancy requirement rather than against it, because stays that long fall outside the short-term rental definition.

Properties that cannot be listed as short-term rentals in San Francisco

OSTR staff reject applications for some units no matter how qualified the host is. Check your unit against this list before paying the application fee, because the fee is non-refundable:

• Property type | Eligibility | Authority
• Unit with an Ellis Act eviction (after Nov. 1, 2014) within 5 years of applying | Barred for five years after the eviction | Admin. Code § 41A.4; § 37.9(a)(13)
• ADUs and JADUs | Categorically ineligible; only 30-day-plus stays allowed | Planning Code § 207.1(d) and § 207.2(f)
• Below-market-rate, inclusionary, or income-restricted units | Ineligible | Admin. Code § 41A.4; Planning Code § 415
• Residential hotel units under Chapter 41 | Ineligible unless issued a Permit to Convert under § 41.12 | Admin. Code § 41A.4
• Tourist hotels and timeshare interests | Ineligible; not residential units eligible for the Registry | Admin. Code § 41A.4
• SROs | Ineligible | SF.gov host guide (Admin. Code § 41A.4)
• Dormitories | Ineligible | SF.gov host guide (Admin. Code § 41A.4)
• Public housing | Ineligible | SF.gov host guide (Admin. Code § 41A.4)
• Units in the Presidio | Ineligible | SF.gov host guide (Admin. Code § 41A.4)
• Units in Fort Mason | Ineligible | SF.gov host guide (Admin. Code § 41A.4)
• Units on Treasure Island | Ineligible | SF.gov host guide (Admin. Code § 41A.4)
• Live/work and artist live/work units | Residential portion only; no STR activity in the "work" area | SF Planning STR FAQ
• RH-1(D)-zoned units | Eligible, but subject to added review | Admin. Code § 41A.5(g)(3)(A)

Under Planning Code § 207.1(d), the property owner must record the short-term rental prohibition on an ADU as a Notice of Special Restriction on the lot. Confirm your unit's zoning and ADU status on the SF Property Information Map before you apply. Also confirm whether the lot has any recorded Notice of Special Restriction. For live/work units, you must both live in and host exclusively within the "live" area. Guests cannot sleep or lounge in the work portion, and they cannot use it for cooking. For artist live/work units with arts-related use restrictions, SF Planning states short-term rentals "would not be considered qualifying business activity."

In RH-1(D) zoning, OSTR staff mail notice to any associated homeowners association and to owners and occupants within 300 feet. They then hold the application for 45 days and consider any objections they receive during that window.

How to register a short-term rental in San Francisco: step-by-step

Registration runs through two agencies in sequence. The Treasurer & Tax Collector comes first because OSTR will not issue a certificate without a Business Registration Certificate: "Earning income from a short-term residential rental, regardless of the amount, is considered a business."

Register your business

1. Register online through the Treasurer & Tax Collector's Register a Business page, selecting "Accommodations" as your industry type.
2. Receive your Business Account Number (BAN) and Business Registration Certificate by mail within 5–10 business days. For FY2026–27, the registration fee is $55 (gross receipts up to $100,000) or $95 ($100,000.01 to $250,000), plus a $4 state fee.
3. Renew every May 31. Hosts whose only business is STR hosting, who have no employees, and whose rental income comes from one residential structure of fewer than four units, a co-op, or one condominium are exempt from the registration fee.

Apply through the SF Public Portal

Once the Business Registration Certificate arrives, file the OSTR application through the SF Public Portal:

1. Create an SF Public Portal account. Open the Planning tab and click "Submit an Application."
2. Accept the general disclaimer and choose Short Term Rentals (STR) as the application type.
3. Enter the property address (no unit number in the address field) and complete the general and unit fields. Then complete the short-term rental information fields, including the parcel Block/Lot number when required.
4. Add each hosting platform through "Add a Row." Enter the Listing ID and web address. Then include the Host ID if known.
5. Upload your residency documents and Business Registration Certificate through the Submittal Checklist. Include proof of insurance if required.
6. Sign electronically and add the application to your cart. Pay by credit or debit card.

The application fee is $925 for FY2025–26 (the statute says $50, but the Controller adjusts it annually) and it does not come back if OSTR denies your application. A pending application never expires, and you may host while OSTR reviews it without filing quarterly reports. OSTR assigns a record number such as 2023-123456STR while the application is pending. After approval, OSTR issues a certificate number such as STR-0001234, which remains valid for two years and must appear on every listing.

Taxes for San Francisco short-term rental hosts

Article 7, Section 502 of the Business and Tax Regulations Code imposes a 14% Transient Occupancy Tax on every stay under 30 nights. San Francisco also added short-term residential hosts to the SF Tourism Improvement District on January 1, 2024. The main obligations break down this way:

• Obligation | Rate or deadline | Who handles it
• Transient Occupancy Tax | 14% on stays under 30 nights | A QWC handles covered transactions; hosts file for bookings a QWC does not report
• Tourism Improvement District | 2.25% in Zone 1 and 2.00% in Zone 2, effective November 1, 2024 | A QWC collects the assessment on covered transactions
• Moscone Expansion District | Separate charge | Hosts generally do not pay it
• Form 571-STR | Due April 1; May 7 is the last penalty-free filing date | Short-term rental hosts file with the SF Assessor-Recorder

Airbnb has collected and remitted San Francisco's TOT for hosts since October 1, 2014, and the Treasurer formally recognized Airbnb as a Qualified Website Company (QWC) in August 2015. A QWC collects and remits all TOT and TID assessments. It also files monthly returns, so if all your rent flows through a QWC, you file nothing for those transactions and no Certificate of Authority is required. The authorized QWC list as of March 5, 2026 names Airbnb and Interval International. It also names misterb&b. Book any stays outside those platforms, or take direct bookings, and you must file annual TOT returns for the portion a QWC did not report.

You still need the Business Registration Certificate and the OSTR certificate regardless of platform.

You also owe personal property tax on furnishings. Hosts file Form 571-STR with the SF Assessor-Recorder, itemizing dishware, sofas, mattresses, bedding, and other furnishings by cost and acquisition year per room, since these count as Business Personal Property Tax assets. Statements are due April 1, with May 7 as the last penalty-free filing date; miss it and the Assessor estimates your property's value and adds a 10% penalty. If your unsecured personal property assesses below $4,000, San Francisco exempts you from the tax and may not require you to file. The FY2025–26 combined rate is 1.18268325% per $100 of taxable property.

Ongoing compliance: quarterly reporting and recordkeeping

Once your application status is "closed-approved," you must file quarterly reports through the city's reporting portal covering all stays from the prior three-month period. Reports are due at the end of January, April, July, and October; OSTR lists the next deadline as October 31, 2026. A quarter with zero bookings still requires a filing, submitted with the "No Stays" selection.

Each stay entry requires seven fields: reporting period, year, check-in date, check-out date, service name (the platform), Listing ID (the last 6–10 digits of the listing URL), and stay type. For a booking, mark the stay Hosted or Unhosted. For an empty quarter, choose No Stays. You must report nights on every platform you use, not only Airbnb.

OSTR requires you to keep two years of records demonstrating compliance, including proof of primary residency, days you occupied the unit, days it was rented short-term, and proof of insurance, all available to the department on request. And inside the unit, you must post a printed sign on the inside of the front door showing the location of fire extinguishers, gas shut-off valves, fire exits, and pull fire alarms.

Insurance requirements for SF short-term rental hosts

Section 41A.5(g)(1)(D) gives hosts two ways to satisfy the city's insurance requirement:

• Maintain liability insurance "in the aggregate of not less than $500,000."
• Run every transaction through a hosting platform that provides equal or greater coverage.

Section 41A.5(g)(1)(D) requires the coverage to defend and indemnify the owner, as named additional insured, and any tenants in the building for bodily injury and property damage arising from the short-term rental use. Airbnb's guidance confirms that hosting exclusively through Airbnb satisfies the requirement. If you host on multiple platforms, you must show $500,000 or more in coverage across all of them.

Satisfying the registration requirement is not the same as being insured. Airbnb's AirCover Host liability insurance applies to bookings on that platform and centers on guest liability during a stay. A landlord policy can address the dwelling and your furnishings. It can also cover loss of rental income while the unit sits unrentable.

Steadily writes short-term rental insurance in San Francisco with STR occupancy named on the policy, so underwriters account for your Airbnb use from day one instead of treating it as an undisclosed exposure. Liability limits run up to $1M+ per occurrence, so you can carry the city's $500,000 minimum on your own policy instead of relying on a platform's. Coverage extends to landlord furnishings and up to 12 months of loss of rental income. Get a quote in minutes at quote.steadily.com.

Rules for tenants and renters hosting on Airbnb

Tenants can legally register as hosts; OSTR eligibility extends to "the owner or tenant" of the unit. When a tenant applies, OSTR sends the property owner a letter disclosing the intent to host. The letter is a notification; Chapter 41A does not require the owner's consent. But the certificate "does not override any provision in a tenant's lease that prohibits use of the unit for short-term rental," and under Rent Board Rule 6.15A, breaching an absolute no-subletting clause in a post-May 1998 lease can be grounds for eviction if the landlord adequately disclosed the prohibition and the tenant agreed to it at the start of the tenancy.

Rent control caps what a tenant-host can earn. Under § 41A.5(g)(1)(G), a tenant's short-term rental charges in any month cannot exceed the rent the tenant pays the landlord that month. Master tenants renting to ordinary subtenants face a parallel limit under Rule 6.15C(3), a proportional share of total rent, and if all original tenants permanently vacate, the landlord may be entitled to raise the rent to market rate for subtenants who moved in on or after January 1, 1996.

Eviction exposure for non-compliant hosting is concrete.

• The one-for-one roommate replacement protections in § 37.9(a)(2)(A) do not apply where the proposed occupant will stay under 30 days as a tourist, so Airbnb guests offer no shield.
• A landlord must first serve a written notice giving 10 or more days to cure an unauthorized subletting violation, and § 37.9(a)(4)(A) bars eviction for a first Chapter 41A violation cured within 30 days of written notice. Still, the SF Tenants Union states that tenants who host without landlord permission "are subject to eviction proceedings although there may be a chance to 'cure' the offense."
• Tenants who receive an eviction notice and don't live with their landlord have a right to a free attorney under San Francisco's No Eviction without Representation Act.

Penalties for operating an unregistered short-term rental

San Francisco short-term rental laws direct OSTR to assess administrative penalties under § 41A.6 per unit, per day, as multiples of the city's $121 standard hourly administrative rate:

• Violation | Multiplier | Daily maximum per unit
• First | 4 × $121 | $484
• Second | 8 × $121 | $968
• Third and subsequent | 12 × $121 | $1,452

Penalties start the day OSTR issues a Notice of Violation and run until the violation is fully abated, and you must stop hosting even while an appeal is pending. Beyond the administrative tiers, an owner or business entity that keeps a violating unit listed faces civil penalties of up to $1,000 per day. The same applies to a platform. Renting in violation of Chapter 41A is a misdemeanor. A court can impose a fine of up to $1,000. It can also order up to six months in county jail, either instead of or in addition to the fine, with each unit a separate offense. OSTR imposes no penalties for rentals that occur while your application is still pending.

Under the 2017 settlement that ended Airbnb and HomeAway's federal-court challenge, the platforms agreed to send OSTR a monthly list of all San Francisco listings with enough detail to verify registration. They also agreed to cancel future stays and deactivate listings after the city flags an invalid registration. The city operates a verification API. The Treasurer can cross-check the parcel numbers in Airbnb's TOT remittances against Planning's registration records. The Treasurer treats a tax-paying property missing from Planning's registration records as a red flag. A platform that keeps providing booking services more than two business days after an OSTR ineligibility notice becomes liable itself.

Anyone affected by a listing can file a complaint to trigger enforcement, including neighbors and people connected to the tenancy or property. The OSTR website accepts reports of possible illegal rental activity. The SF Planning complaints page takes complaints with listing links, though investigations may take several weeks. Building-code complaints go to 311 or online. DBI investigates within 72 hours and accepts anonymous reports.

FAQ

These answers cover the questions hosts most often face about eligibility, taxes, reporting, penalties, and longer stays.

What counts as a primary residence for SF short-term rental purposes?

A unit you have occupied for at least 60 consecutive days with intent to make it your primary residence, and that you occupy at least 275 days per calendar year while renting it short-term. You prove it with at least two documents from the city's list, such as a driver's license plus voter registration.

What documents do I need to register?

Two of the five residency proofs, with no more than one utility bill: motor vehicle registration, driver's license, voter registration, a current-year SF property tax bill showing the homeowner's exemption, or a utility bill. You also upload your Business Registration Certificate and, where required, proof of at least $500,000 in liability coverage.

How many un-hosted nights can I rent per year?

90 nights per calendar year. San Francisco places no annual limit on stays where you remain in the home overnight.

Does Airbnb handle my occupancy taxes?

Yes. As a Qualified Website Company, Airbnb collects and remits the 14% TOT and the TID assessment. It also files monthly returns for you. You still owe annual filings for any bookings outside QWC platforms, and QWC status never replaces your business registration or OSTR certificate.

Do I file a quarterly report if I had no guests?

Yes. Every closed-approved host files each quarter, choosing "No Stays" for empty quarters.

Which properties can never be registered?

OSTR will not register ADUs and JADUs, below-market-rate and income-restricted units, SROs, dormitories, residential hotel units without a Permit to Convert, public housing, or units in the Presidio, Fort Mason, or Treasure Island. OSTR also bars units with an Ellis Act eviction after November 1, 2014 for five years from the eviction.

What are the fines for an unregistered listing?

At least $484 per day per unit for a first violation, $968 for a second, and $1,452 for a third, plus possible civil penalties of up to $1,000 per day and misdemeanor exposure.

Can a rent-controlled tenant host on Airbnb?

Yes, if the lease allows it. The tenant's monthly STR earnings cannot exceed the rent paid to the landlord, and a lease clause prohibiting subletting can support eviction despite a valid city certificate.

What about stays of 30 nights or longer?

Those fall outside Chapter 41A. Furnished stays of more than 30 days but less than one year require Intermediate Length Occupancy authorization under Planning Code § 202.10. San Francisco prohibits them in buildings of three or fewer units and caps them at 1,000 units citywide, with 152 approved as of July 1, 2026. Rent-controlled and BMR units cannot participate. The city exempts these stays from both TOT and the STR rules. No primary-residence requirement applies. The code defines STR as fewer than 30 nights and ILO as more than 30 days, so ask OSTR and Planning how they treat an exact 30-day stay before booking one.

What if OSTR denies my application?

You can file a written appeal within 30 calendar days of the notice; a hearing officer must hold the review within 45 days and issue a written decision within 30 days after the hearing. Meanwhile you must cancel pending reservations under 30 days and remove all listings, and the $925 fee stays with the city. For procedural questions, contact OSTR at 628.652.7300 or pic@sfgov.org.

Does my city registration override HOA rules?

Section 41A.5(g)(5) states registration confers no right to host where an HOA agreement, CC&Rs, a lease, or any other enforceable restriction prohibits it, and California Civil Code § 4741(c) expressly lets common interest developments ban rentals of 30 days or less. Under § 4740(a) and Brown v. Montage at Mission Hills (2021), though, an HOA generally cannot enforce against you an STR ban that it adopted after you took title.