San Diego Airbnb Rules & Investment Guide (2026)

A San Diego short-term rental must fit a City license tier and satisfy property, tax, and operating prerequisites before bookings begin.

• Confirm the address lies within the City of San Diego rather than another San Diego County jurisdiction.
• Match the intended use to Tier 1, 2, 3, or 4 before underwriting availability and operating days.
• Verify the structure is eligible. ADUs, JADUs, guest quarters, and most companion units cannot be used for STRO.
• Budget for STRO fees, TOT, Rental Unit Business Tax, insurance, safety work, and channel costs.

The City of San Diego remains the authority for STRO eligibility and license approval. Lease, HOA, deed, lender, and insurance restrictions may be stricter.

An active TOT Certificate and paid Rental Unit Business Tax account are prerequisites for an STRO license application.

• Obtain a Transient Occupancy Tax Certificate through the City registration system.
• Confirm the parcel has an active and paid Rental Unit Business Tax account.
• A non-owner host must also hold a Business Tax Certificate and provide a lease, owner statement, or City authorization form establishing the right to occupy and sublease for stays under one month.
• Submit the STRO application through the City Accela portal and pay the nonrefundable application and license fees.
• Renew before the two-year license expires. Renewal notices are emailed 60 days before expiration.

Do not accept stays until all required accounts and the STRO license are active. Licenses cannot transfer to another host, location, or dwelling unit.

License availability does not make every dwelling eligible for short-term use.

• Confirm City limits, parcel address, community planning area, dwelling type, and legal unit status.
• ADUs and JADUs are prohibited from STRO use. A permitted companion unit predating the October 15, 2017 prohibition may require City confirmation.
• Review open code cases, building permits, coastal requirements, and any property-specific approvals.
• Check HOA, condominium, lease, deed, mortgage, and insurance restrictions independently.
• Model occupancy and parking from the legal dwelling configuration rather than listing capacity.

Request written City guidance when the structure, unit history, or planning-area boundary is unclear.

San Diego Transient Occupancy Tax depends on the property tax zone for rent collected on or after May 1, 2025.

• Tax Zone 1 is 11.75%, Tax Zone 2 is 12.75%, and Tax Zone 3 is 13.75%.
• Use the City tax-zone map for the property address rather than applying a single citywide rate.
• Register for a TOT Certificate and file required returns even when a platform collects some tax.
• Keep the Rental Unit Business Tax account active and paid.
• Reconcile platform collections, direct bookings, exemptions, cancellations, and taxable charges to City filings.

Confirm the exact zone and filing duties with TOT Administration. Do not treat platform collection as proof that every registration or return obligation is complete.

Route questions to the office responsible for the specific STRO task.

• STRO licensing and renewal: STRO Administration, 619-615-6120, stro@sandiego.gov, and the City STRO portal.
• TOT registration and zone-based lodging tax: TOT Administration, 619-615-1530, sdtot@sandiego.gov.
• Rental Unit Business Tax: 619-615-1545, rtax@sandiego.gov. Business Tax Compliance: 619-615-1539, compliance@sandiego.gov.
• Complaints and enforcement: BLUE, 619-533-6489, dsdstrocomplaint@sandiego.gov, or the STRO violation form.
• Property selection and setup: book a San Diego property strategy call to review acquisition filters and setup planning.

The City of San Diego remains the authority for legal eligibility and STRO license approval.