San Francisco Airbnb Rules & Investment Guide

Start with primary-residence eligibility, then complete both City registrations before advertising or hosting.

• Confirm the offered unit is your permanent residence and that you have occupied it for at least 60 consecutive days before applying.
• Confirm the property type and location are eligible under San Francisco rules.
• Obtain a San Francisco Business Registration Certificate and apply to the Office of Short-Term Rentals.
• Place the City-issued registration number on every listing and maintain required records and quarterly reports.

Screen the exact unit, occupancy history, and private restrictions before treating short-term rental income as available.

• The host must be the permanent resident of the same unit offered to guests.
• The host must occupy that unit for at least 275 nights per calendar year.
• BMR and public housing units, ADUs and Junior ADUs, dormitories, most SRO units, and certain Ellis Act properties are ineligible.
• A lease, homeowners association rule, deed restriction, or lender requirement can prohibit hosting even when City rules are otherwise satisfied.

San Francisco hosts need a Business Registration Certificate and an Office of Short-Term Rentals certificate or a qualifying complete application.

• The current short-term-rental application fee is $925.
• An approved short-term-rental certificate is valid for two years.
• Applicants generally submit at least two accepted residency documents, with no more than one utility bill.
• Approval does not replace ongoing listing, reporting, insurance, tax, and residency obligations.

Short-term rentals are legal only when the host, unit, registration, stay pattern, and listing satisfy City requirements.

• Hosted stays require the registered host to remain overnight in the same residential unit.
• Unhosted stays are limited to 90 nights per calendar year.
• The host must continue living in the unit for at least 275 nights each calendar year.
• Hosting must stop and listings must be removed while an appeal of a rejection, suspension, or revocation remains unresolved.

Evaluate jurisdiction, unit eligibility, and property-level restrictions rather than relying on unsupported neighborhood demand claims.

• Confirm the parcel is inside the City and County of San Francisco and outside excluded federal or special jurisdictions.
• Treasure Island, Fort Mason, and the Presidio are not eligible under the ordinary City short-term-rental program.
• Confirm the unit is lawful residential space and not an unpermitted sleeping area or other excluded property type.
• Model access, parking, noise, building rules, and operating logistics from the specific property rather than a citywide average.

Tax obligations depend on the booking channel and the location of the accommodation.

• San Francisco imposes a 14% Transient Occupancy Tax on taxable stays of fewer than 30 days.
• The Tourism Improvement District assessment is currently 2.25% in Zone 1 and 2.00% in Zone 2.
• A Qualified Website Company may collect and remit TOT and TID assessments for transactions completed through that platform.
• Direct or nonqualified-platform bookings can create separate filing and payment duties, so confirm current treatment with the Treasurer and Tax Collector.

Build a property-specific budget because the City does not publish one reliable all-in investment cost.

• Include acquisition, financing, closing, furnishing, utilities, cleaning, repairs, supplies, insurance, and platform expenses.
• Include the $925 short-term-rental application fee and separate business-registration costs.
• Budget for tax administration, recordkeeping, quarterly reporting, and certificate renewal.
• Do not underwrite a separate investment unit as a legal Airbnb when the buyer will not use it as the required primary residence.

Profitability depends on the specific eligible home, legal stay pattern, operating costs, and financing.

• Separate hosted-night assumptions from the 90-night annual cap on unhosted stays.
• Use documented property expenses rather than generic market averages.
• Account for the 275-night primary-residence requirement and the owner or tenant’s actual occupancy plan.
• Stress-test results for lower booking volume, higher repairs, taxes, platform fees, and compliance costs.

Calculate return from verified property inputs instead of relying on an unsupported citywide ROI percentage.

• Model gross income from a lawful hosted and unhosted calendar for the exact unit.
• Subtract vacancy, cleaning, utilities, repairs, supplies, insurance, taxes, platform charges, and financing costs.
• Compare cash flow and cash-on-cash return with the same property operated without short-term-rental income.
• Treat appreciation and resale value separately from operating return because neither is guaranteed.

Use the responsible City office for legal questions and qualified property advisers for acquisition and operating decisions.

• Direct eligibility, application, renewal, and certificate questions to the Office of Short-Term Rentals.
• Direct business registration, TOT, TID, and filing questions to the Treasurer and Tax Collector.
• Confirm lease, association, insurance, financing, and building restrictions with the relevant professionals before committing funds.
• STR Search can help identify and evaluate candidate properties, while San Francisco remains the authority for legal eligibility and certificate approval.