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Taxes›California›Alameda County›Berkeley

Berkeley
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Berkeley, California. Check the current requirements for your exact address.

Rental conditions are recorded in Berkeley
Primary residence required. tenants need owner approval. Liability coverage of $1,000,000 is required. Unhosted rentals are limited to 90 days per calendar year. Certain ADUs, below-market-rate units and units with recent no-fault evictions are ineligible. See the city eligibility rules.
Find published guidance for your Berkeley address
Check published permit and tax guidance for Berkeley.

What you need to do in Berkeley

Checked against the source
  1. To do
    Meet the local rental conditions

    Primary residence required. tenants need owner approval. Liability coverage of $1,000,000 is required. Unhosted rentals are limited to 90 days per calendar year. Certain ADUs, below-market-rate units and units with recent no-fault evictions are ineligible. See the city eligibility rules.

  2. To do
    Get the Berkeley short-term rental license or registration

    Fee: $451.25 non-refundable application fee plus a processing fee. Certificate number must appear in advertisements. Check primary-residence, zoning and unit eligibility with Berkeley before applying.

    Where to apply

  3. To confirm
    Find out who collects the 12% Berkeley occupancy tax

    Not confirmed per channel. Check each channel's tax settings; on direct bookings, you collect and remit it yourself.

  4. To do
    File monthly returns

    The record does not state the due day; the tax office's calendar has it.

Verify each step with the authority before you file or apply. Source

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What to know.

Primary residence required. tenants need owner approval. Liability coverage of $1,000,000 is required. Unhosted rentals are limited to 90 days per calendar year. Certain ADUs, below-market-rate units and units with recent no-fault evictions are ineligible. See the city eligibility rules. The published guide for Berkeley lists 12% local occupancy tax. A license or registration is required. Fee: $451.25 non-refundable application fee plus a processing fee. Certificate number must appear in advertisements. Check primary-residence, zoning and unit eligibility with Berkeley before applying.

At a glance.

Local tax
12%
State tax
Local only
License
Required
Local filing
Platform collects

Other taxes or assessments may apply. Review tax context and confirm the full amount for your rental with the authority.

SourceSources & confidenceHow we researchReport a problem with this page

What the recorded taxes cover

Recorded assessment: 2%

Additional 2% STR enforcement fee on rent, separate from 12% TOT; both are remitted monthly. These components total 14% before any other applicable charges. This separate charge is included in the estimate.

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Berkeley: Recorded exemptions

remittance mailed to City of Berkeley Treasury Office, 2180 Milvia Street, 3rd Floor, Berkeley, CA 94704. No portal; forms mailed.

Berkeley: Recorded penalties and interest

Per the official City of Berkeley TOT remittance form (rentboard.berkeleyca.gov, 2026-10-12): delinquent date is the last day of the month following the close of the reporting period; penalty of 10% of the tax if not remitted by the delinquent date, plus a second 10% penalty if tax remains unpaid more than 30 days after first delinquency; interest at 1% per month on the tax from the date of delinquency until paid.

Berkeley: Recorded remittance instructions

Online filing/payment via city's secure vendor (berkeleyca.gov)

Berkeley: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: berkeleyca.gov: short term rentals

Platform tax collection guidance for Berkeley

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNoneCheck
VrboNoneCheck
Booking.comNoneCheck
DirectNoneYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply before you list. Fee: $451.25 non-refundable application fee plus a processing fee. Certificate number must appear in advertisements. Check primary-residence, zoning and unit eligibility with Berkeley before applying.

  • Collection of the 12% local tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    File monthly returns. The record does not state the due day; the tax office's calendar has it.

Sources & confidence

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

FigureValueSourceStatus
Berkeley occupancy tax12%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Berkeley STR tax FAQ

Does Airbnb pay my Berkeley occupancy taxes?

Airbnb collection details are not available for this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Berkeley?

A license or registration is required. Fee: $451.25 non-refundable application fee plus a processing fee. Certificate number must appear in advertisements. Check primary-residence, zoning and unit eligibility with Berkeley before applying.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

File monthly returns. The record does not state the due day; the tax office's calendar has it.