Skip to content
Taxes›California›Orange County›Irvine

Irvine
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Irvine
STRs PROHIBITED in all residential zoning districts (Zoning Code 3-25-3.A). STRs possible only in designated hotel/motel zones.
Find published guidance for your Irvine address
Check published permit and tax guidance for Irvine.

What you need to do in Irvine

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

    STRs PROHIBITED in all residential zoning districts (Zoning Code 3-25-3.A). STRs possible only in designated hotel/motel zones.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Irvine requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Collect and remit the 8% Irvine occupancy tax yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

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

Get reminders for your Irvine filing dates

Save your rental and its filing dates for free. Starter and Pro email you before each saved date, and when a published rule change for Irvine affects your rental.

Create a free account

What to know.

STRs PROHIBITED in all residential zoning districts (Zoning Code 3-25-3.A). STRs possible only in designated hotel/motel zones. The published guide for Irvine lists 8% local occupancy tax. License or registration details are not available.

At a glance.

Local tax
8%
State tax
Local only
License
Not available
Local filing
You collect and remit

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%

2% Irvine Hotel Improvement District assessment (hotels) 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.

Irvine: Recorded exemptions

Per official City of Irvine sources (cityofirvine.gov, 2026-10-12): TOT is 8% (plus a 2% Irvine Hotel Improvement District assessment; returns are monthly (payments due the last day of the subsequent month). Exemptions (§2-9-403): State of California officers/employees, federal officers/employees, federal credit union employees, and insurance company employees when on official business; occupancies of more than 30 consecutive days under a written agreement are exempt for days beyond 30 (the initial 30 days are never exempt). Government exemptions require an exemption certificate on file.

Irvine: Recorded penalties and interest

Per the official City of Irvine TOT FAQ (cityofirvine.gov, 2026-10-12): continued delinquency (remittance not made within 30 days of first delinquency) : a second delinquency penalty of 10% of the tax; interest at the rate of prime plus 2% per month (or fraction) on the tax, exclusive of penalties, from the date of delinquency until paid.

Irvine: Recorded effective date

1983-07-01

Source for these notes: cityofirvine.org: transient occupancy tax

Platform tax collection guidance for Irvine

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

PlatformStateLocal
AirbnbNoneYou collect and remit
VrboNoneYou collect and remit
Booking.comNoneYou collect and remit
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

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 8% local tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Sources & confidence

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

FigureValueSourceStatus
Irvine occupancy tax8%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Irvine STR tax FAQ

Does Airbnb pay my Irvine occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in Irvine?

The licensing requirement for Irvine is not available. Check state and local license or registration rules before listing.

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?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.