Since legalizing short-term rentals in 2015, San Francisco has developed one of the most comprehensive regulatory frameworks for short-term rental operations in the U.S. The city now requires hosts to meet clear eligibility, registration, and reporting standards, particularly for those using platforms like Airbnb or VRBO. This guide outlines the most up-to-date 2025 requirements to help you stay compliant and host responsibly in San Francisco.
Who Is Eligible to Host in San Francisco?
In San Francisco, a short-term rental is defined as a residential unit rented out for fewer than 30 nights. However, not everyone is allowed to operate an STR.
- Only permanent residents can host. You must live in the unit for at least 275 nights per year.
- You can only rent your primary residence—second homes and investment properties are not allowed.
- In multi-unit buildings, owners can only register one unit for short-term rentals (STR), and it must be their primary residence.
- Bedrooms within that unit may be rented out separately, provided the host resides in the unit.
Required Insurance and Safety Compliance
- Hosts must carry liability insurance of at least $500,000. Alternatively, they may use a hosting platform (like Airbnb) that provides equal or better coverage.
- There must be no active building code violations on the property.
- A printed safety notice must be posted inside the unit, near the front door, showing the locations of fire extinguishers, emergency exits, gas shutoff valves, and fire alarms.
Step-by-Step: Registration Requirements
To operate legally, hosts must complete two registrations:
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Treasurer & Tax Collector Registration
- Apply for a Business Registration Number (BAN) with the San Francisco Treasurer & Tax Collector.
- This is a free registration, but it is required before proceeding with STR approval.
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Office of Short-Term Rentals (OSTR)
- After obtaining your BAN, register your unit with the OSTR and pay the $250 fee.
- You’ll receive a Short Term Rental Certificate valid for 2 years.
- Your STR will be listed in the City’s public registry.
Hosting Rules and Ongoing Compliance
90-Day Cap for Un-Hosted Stays
- If you’re not present during a guest’s stay, you’re limited to 90 nights per year.
- Violations can result in fines of $484 per day for first-time offenders and up to $968 per day for repeat violations.
No Cap for Hosted Rentals
- If you’re present in the unit during the rental (i.e., hosted stay), there’s no limit on nights rented.
Quarterly Reporting
- All hosts must report STR activity every quarter to the OSTR, detailing the number of nights rented during that period.
Rent-Controlled Units
- If you live in a rent-controlled unit, you cannot charge more per month to guests than you pay your landlord.
- Violating this may result in fines of up to $1,000 per day and de-listing.
Renewals and Additional Requirements
Business Certificate (Annual)
- Renew your Business Registration Certificate with the Treasurer annually by May 31st.
OSTR Certificate (Biannual)
- The STR certificate must be renewed every two years, along with a $250 renewal fee.
Business Personal Property Tax
- Submit Form 571-STR for business property inventory.
- This applies even if you rent your unit through Airbnb.
- You’re exempt from resubmission if your total business assets are valued at $50,000 or less.
Transient Occupancy Tax (TOT)
San Francisco imposes a 14% Transient Occupancy Tax on all stays under 30 nights.
- Airbnb currently collects and remits this tax automatically for its hosts.
- If you earn over $40,000/year from short-term rentals or use a non-qualified platform, you must:
- Register for a Certificate of Authority to collect TOT.
- Remit taxes monthly to the city.
- Individuals below the income threshold may remit taxes on an annual basis.
Don’t Forget: Additional Restrictions May Apply
- HOA agreements, leases, and tenant association rules may further restrict short-term rentals.
- Always confirm your rights with your landlord or community association before listing your unit.
For full compliance details and application portals, visit the official San Francisco Short Term Rentals page. If you need help managing your Airbnb or VRBO listing with complete legal alignment, our Airbnb Management San Francisco team is ready to assist.