Short-Term Rental Tax in California (CA)
The state-level tax rate on short-term rentals in California is 0.0% , consisting of 0.0% sales tax and 0.0% lodging tax. California applies general sales and lodging taxes to STRs without STR-specific legislation. Hosts must collect and remit taxes directly to the state. With local taxes, the total rate in Los Angeles reaches 14.0%. STR operators must register with the state. California has no state-level lodging tax. Instead, each city and county imposes its own Transient Occupancy Tax (TOT), typically ranging from 6-15%. STR regulations vary widely by jurisdiction. Many cities require business licenses and STR permits.
Annual Tax Estimate for California
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (Los Angeles).
| Nightly Rate | Gross Revenue | State Tax (0.0%) | Los Angeles Tax (14.0%) |
|---|---|---|---|
| $100.00/night | $23,700 | $0 | $3,318 |
| $150.00/night | $35,550 | $0 | $4,977 |
| $200.00/night | $47,400 | $0 | $6,636 |
| $300.00/night | $71,100 | $0 | $9,954 |
| $500.00/night | $118,500 | $0 | $16,590 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in California
Local taxes significantly impact the total STR tax burden in California. The table below shows combined state + local rates for 5 cities, sorted by total rate. The highest combined rate is 14.0% in Los Angeles.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Los Angeles | 14.0% | 14.0% | $28.00 | High | LA City 14% TOT. Home-sharing registration required. Some areas prohibit whole-home STRs. |
| San Francisco | 14.0% | 14.0% | $28.00 | High | SF 14% TOT. Registration required. 90-night cap on unhosted rentals. Airbnb collects. |
| Palm Springs | 13.5% | 13.5% | $27.00 | High | Palm Springs 11.5% TOT + 2% TBID. STR registration required. |
| South Lake Tahoe | 12.0% | 12.0% | $24.00 | High | El Dorado County 10% TOT + 2% TBID. STR permits required, with neighborhood caps. |
| San Diego | 10.5% | 10.5% | $21.00 | Moderate | San Diego 10.5% TOT. STR permit required. Mission Beach has specific regulations. |
How California Compares to Other States
Below is a comparison of California with five states that have similar state-level STR tax rates. This comparison helps illustrate where California stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| California (CA) | 0.0% | 0.0% | 0.0% | No | Required |
| Alaska (AK) | 0.0% | 0.0% | 0.0% | No | No |
| Oregon (OR) | 1.5% | 0.0% | 1.5% | Yes | Required |
| Colorado (CO) | 2.9% | 2.9% | 0.0% | Yes | Required |
| Montana (MT) | 4.0% | 0.0% | 4.0% | Yes | Required |
| New York (NY) | 4.0% | 4.0% | 0.0% | Yes | Required |
Frequently Asked Questions About California STR Taxes
What is the short-term rental tax rate in California in 2026?
The state-level tax rate on short-term rentals in California is 0.0%, consisting of 0.0% sales tax and 0.0% lodging tax. Local taxes can bring the total to 14.0% in cities like Los Angeles. At $200/night with 65% occupancy, the state-level tax alone is approximately $0 per year.
Does my platform collect STR taxes in California?
No. Hosts in California are generally responsible for collecting and remitting taxes directly. Some platforms may have limited local agreements, but state-level collection is not automatic. Contact your platform and state tax authority for current information.
Do I need to register my short-term rental in California?
Yes. California requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in California also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in Los Angeles, California?
The total combined tax rate in Los Angeles is 14.0%, which includes the 0.0% state rate plus 14.0% in local taxes. LA City 14% TOT. Home-sharing registration required. Some areas prohibit whole-home STRs. At $200/night with 65% occupancy, this amounts to approximately $6,636 per year in taxes.
How much will I owe in STR taxes in California?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (0.0%), a property earning $200/night with 65% occupancy would owe approximately $0/year in state taxes alone. In Los Angeles, the total tax at the same rate would be approximately $6,636/year. Use our STR tax calculator for a customized estimate.
Calculate Your California STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in California. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.