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Taxes›California›Los Angeles County›Santa Monica

Santa Monica
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Santa Monica
Home-Share permit $100/$50 + bus. lic. un-hosted rentals banned.
Find published guidance for your Santa Monica address
Check published permit and tax guidance for Santa Monica.

What you need to do in Santa Monica

From the linked source
  1. To do
    Meet the local rental conditions

    Home-Share permit $100/$50 + bus. lic. un-hosted rentals banned.

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

    Fee: Home-Share permit $100/$50 + bus. lic.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 17% combined local taxes for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To do
    File monthly returns for direct bookings

    Due by the 1st of each month (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.

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

Get a reminder before each monthly Santa Monica return is due

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What to know.

Home-Share permit $100/$50 + bus. lic. un-hosted rentals banned. The published guide for Santa Monica lists 17% combined tax rate. Recorded components: 17% Home-share transient occupancy tax. A license or registration is required. Fee: Home-Share permit $100/$50 + bus. lic.

At a glance.

Combined tax
17%
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: Rate not confirmed

$2/night (Airbnb) This charge has no separate STR applicability recorded and is shown outside the estimate.

Tax details

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

Santa Monica: Recorded exemptions

Rate structure: 15% hotel/motel, 17% home-share, eff 3/1/2023 (Measure CS, 11/8/22); filed 17% matches home-share rate. Exempt: federal/state/City of Santa Monica employees on official business (exempt certificate at registration); hospital/medical/convalescent/home-for-aged occupancies; 30+ consecutive days (SMMC Ch. 6.68).

Santa Monica: Recorded penalties and interest

Reports due 1st of each month covering prior month; payment by last day of month (mail or EFT). 10% penalty if paid after due date; additional 10% if still delinquent 30 days later.

Santa Monica: Recorded effective date

2023-03-01

Santa Monica: Recorded remittance instructions

City Finance

Santa Monica: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: santamonica.gov: transient occupancy tax

Platform tax collection guidance for Santa Monica

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

PlatformStateLocal
AirbnbNonePlatform collects
VrboNonePlatform collects
Booking.comNonePlatform collects
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: Home-Share permit $100/$50 + bus. lic.

  • Collection of the 17% combined tax

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

  • File your tax returns

    File monthly returns for direct bookings. Due by the 1st of each month (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.

Sources & confidence

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

FigureValueSourceStatus
Santa Monica combined taxes17%
Source
Source linked
Home-share transient occupancy tax17%
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.

Santa Monica STR tax FAQ

Does Airbnb pay my Santa Monica occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Santa Monica?

A license or registration is required. Fee: Home-Share permit $100/$50 + bus. lic.

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 for direct bookings. Due by the 1st of each month (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.