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Taxes›California›San Diego County

San Diego County
short-term rental taxes.

Tax and permit requirements for San Diego County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated San Diego County

From the linked source
  1. No action
    Short-term rentals are allowed in San Diego County

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To do
    Get the San Diego County short-term rental license or registration

    TOT certificate (no county STR permit program)

  3. To do
    Collect and remit the 8% San Diego County 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 do
    File quarterly 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

Get a reminder before each quarterly San Diego County return is due

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What to know.

The record for San Diego County lists an 8% occupancy tax. City and district taxes are shown separately. Browse the local guides below and check your address.

At a glance.

County tax
8%
State tax
Local only
Highest recorded city rate
14%
Cities tracked
18

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

San Diego County: Recorded remittance instructions

SDTTC online

San Diego County: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: sdttc.com: transient occupancy tax

How county vs. city works here

  • The recorded county rate is 8%

    The occupancy-tax rate for San Diego County is 8%. Use your address to find the applicable jurisdiction. You collect and remit this tax.

  • Check the rules for your local area

    Open a city guide below for city and special district requirements.

  • Outside city limits, the county rules apply

    The list under "Outside city limits" above is what San Diego County requires there. Special district rules may also apply.

Sources & confidence

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

FigureValueSourceStatus
San Diego County occupancy tax8%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Sources for the county taxes and local requirements shown above.

Cities in San Diego County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated San Diego County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in San Diego County include Alpine, Bonita, Bonsall, Borrego Springs, Bostonia, Boulevard, Camp Pendleton Mainside, Camp Pendleton South, Campo, Casa de Oro-Mount Helix, Crest, Del Dios, and 27 more. An address in one of them is outside city limits, so San Diego County rules apply. These are Census-designated places, not separate tax authorities.