San Mateo County
short-term rental taxes.

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

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

From the linked source

To confirm
Check that short-term rentals are allowed at your address
The record has no finding on whether San Mateo County allows short-term rentals. Ask the planning or zoning office before you list.
To confirm
Check whether you need a license or permit
The record does not say whether San Mateo County requires a short-term rental license. Ask the county licensing office.
To confirm
Find out who collects the 10% San Mateo County occupancy tax
Not confirmed per channel. Check each channel's tax settings; on direct bookings, you collect and remit it yourself.
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.
Filing portal

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

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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated San Mateo County is not established in our record. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The record for San Mateo County lists a 10% occupancy tax. City and district taxes are shown separately. Browse the local guides below and check your address.

At a glance.

County tax: 10%
State tax: Local only
Highest recorded city rate: 15.5%
Cities tracked: 20

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

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Tax details

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

San Mateo County: Recorded exemptions

As of 10/1/2022, San Mateo County contracts with HdL to collect/process TOT returns; operators register and file via HdL portal.

San Mateo County: Recorded filing portal

Open the filing portal (sanmateocounty.hdlgov.com)

Source for these notes: smcgov.org: transient occupancy tax 0

How county vs. city works here

The recorded county rate is 10%
The occupancy-tax rate for San Mateo County is 10%. Use your address to find the applicable jurisdiction. Platform collection is not available; check with your booking channel and the tax authority.
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 Mateo 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 Mateo County occupancy tax10%

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 Mateo County

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

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

Communities outside city limits

Unincorporated communities in San Mateo County include Baywood Park, Broadmoor, El Granada, Emerald Lake Hills, Highlands, La Honda, Ladera, Loma Mar, Montara, Moss Beach, North Fair Oaks, Pescadero, and 1 more. An address in one of them is outside city limits, so San Mateo County rules apply. These are Census-designated places, not separate tax authorities.