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California
short-term rental taxes.

Browse published short-term rental tax and permit guidance for California. Requirements and platform collection vary by location and booking channel.

What to know.

Open a local guide for California to see the taxes for your address. California local jurisdictions may also add local occupancy tax. Permit and registration requirements also vary by location. Browse the local guides below, then check your address.

At a glance.

State tax
Local only
Highest recorded guide rate
17%
Platform collection
Varies by place
Counties covered
58

Highest recorded rates describe this dataset, not a legal maximum or the full amount due for an address. Coverage and source confidence vary by local guide.

SourceSources & confidenceHow we researchReport a problem with this page

California: the local address determines the lodging tax

California transient occupancy tax is administered locally. A city and the surrounding unincorporated county can have different rates and rental rules, even when listings use the same destination name.

Use the city guide for an incorporated address and county guidance for an unincorporated address. A recorded occupancy rate does not establish permission to operate a rental or include every district assessment.

California local tax authority

How short-term rental tax works in California

  • Check local lodging taxes

    Lodging taxes in California are administered locally. Open a city or county guide for rates and registration requirements.

  • Check the local tax layers

    California local jurisdictions may levy local occupancy taxes. Collection and filing requirements vary by tax and booking channel; follow the published local sources.

  • Check state and local registration rules

    State and local permits are listed in the local guides.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
California local lodging tax guidanceLocally administered
Source
Source linked
Local occupancy tax (highest local jurisdiction)17%
Source link unavailable
No link
State tax sources. City and county guides show the additional local requirements.

Find your local guide

Short-term rental rules in California can apply at the state, county, city, or district level. Open a county to browse the local places we track.

California STR tax FAQ

Is there a statewide STR license in California?

Open a local guide for California to see state and local permit requirements.

Does Airbnb collect local lodging taxes here?

Local guides for California show lodging taxes, collection, and filing requirements by booking channel.

What's the total tax a guest pays?

It varies by local jurisdiction: each local jurisdiction's own local rate.