San Diego County & California

San Diego transient occupancy tax

What San Diego hosts collect and file

  • Since May 1, 2025, the City has charged the San Diego hotel tax, or transient occupancy tax (TOT), at 11.75%, 12.75% or 13.75% of rent by tax zone.
  • Whole-home hosts outside Mission Beach need a Tier 3 short-term rental license unless they rent 20 days a year or fewer or live onsite 275 days or more.
  • Hosts pay each month's TOT by the last day of the next month, or owe a penalty of up to 25%.

Next step for hosts: pay the San Diego rental unit business tax, which the City requires before a license application.

An Ocean Beach owner who rents out a second home on weekends, about 104 nights a year, needs a Tier 3 license. The owner charges guests TOT on each stay and pays it to the City Treasurer.

San Diego hotel tax rate by zone

Under Measure C, a voter-approved increase, the City replaced the flat 10.5% rate with three zone rates on May 1, 2025. Hosts find their rate on the zone map.

  • 11.75%Tax Zone 1
  • 12.75%Tax Zone 2
  • 13.75%Tax Zone 3

The City counts a non-refundable cleaning fee as rent, so hosts charge TOT on it.

The City taxes stays shorter than a calendar month, such as January 1 to 31, and exempts a February 3 to March 3 stay.

San Diego short term rental license tiers

Hosts renting space for under a month need a Short-Term Residential Occupancy (STRO) license, one per host, valid two years.

TierWho qualifiesApplication and license fees, 2026
1, part-time20 days or fewer a year$33 + $193
2, home sharingHost resides onsite at least 275 days yearly; whole home allowed during absences up to 90 days$33 + $284
3, whole homeOutside Mission Beach; 1% cap on housing units$41 + $1,129
4, Mission Beach30% cap on Mission Beach units; waitlist closed$41 + $1,129

How to file and pay the San Diego transient occupancy tax

Register and advertise

Hosts register for a TOT certificate and show its number on every listing (since May 1, 2023).

File monthly

Hosts pay each month's TOT by the last day of the next month, so April's by May 31. Late hosts owe 1% for the first day plus one-third of 1% for each later day, up to 25%.

Hosts answer for correct TOT even when a platform remits it (Measure C FAQ, 2025).

TOT example for an Ocean Beach rental in Zone 2

The Ocean Beach host owes $318.75 on June rent, plus $12.75 if 10 days late.

The host collects $2,500 of June 2026 rent, cleaning fees included, and no platform remits TOT for the host.

  • TOT due: $2,500 × 12.75% = $318.75
  • Due date: July 31, 2026
  • Paid August 10: 1% + 9 × one-third of 1% = 4%, or $12.75

Business tax certificate for non-owner hosts

Non-owner hosts need the City's Business Tax Certificate, the San Diego business license, before applying for a STRO license.

Sources: City of San Diego Office of the City Treasurer, Transient Occupancy Tax page, Measure C FAQ, tax zone map and Short-Term Residential Occupancy page.