Skip to content
Taxes›California›Santa Clara County›Cupertino

Cupertino
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Cupertino

Checked against the source
  1. No action
    Short-term rentals are allowed in Cupertino

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

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

    Fee: Annual city registration (~$200/yr) required since Jan 2021. Term: Annual. Rule: Ch. 5.08.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 12% Cupertino occupancy tax for you

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

  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 Cupertino 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 Cupertino affects your rental.

Create a free account

What to know.

The published guide for Cupertino lists 12% local occupancy tax. A license or registration is required. Fee: Annual city registration (~$200/yr) required since Jan 2021. Term: Annual.

At a glance.

Local tax
12%
State tax
Local only
License
Required
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Cupertino: Recorded exemptions

CMC Sec. 3.12, effective for tax periods beginning after 1/1/2012).

Cupertino: Recorded penalties and interest

Cupertino TOT remittance form (official): 10% penalty added to taxes not paid within 30 days; additional 10% 30 days thereafter; interest 0.5% per month from date of delinquency.

Source for these notes: codehub.gridics.com: cupertino

Platform tax collection guidance for Cupertino

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: Annual city registration (~$200/yr) required since Jan 2021. Term: Annual.

  • Collection of the 12% local tax

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

  • 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
Cupertino 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.

Cupertino STR tax FAQ

Does Airbnb pay my Cupertino occupancy taxes?

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

Do I need a license to Airbnb in Cupertino?

A license or registration is required. Fee: Annual city registration (~$200/yr) required since Jan 2021. Term: Annual.

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.