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Taxes›California›Santa Clara County›San Jose

San Jose
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in San Jose
Incidental transient occupancy rules (SJMC Ch.20.80): STR in primary residence. unhosted rentals capped at 180 days/yr.
Find published guidance for your San Jose address
Check published permit and tax guidance for San Jose.

What you need to do in San Jose

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

    Incidental transient occupancy rules (SJMC Ch.20.80): STR in primary residence. unhosted rentals capped at 180 days/yr.

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

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

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 10% San Jose occupancy tax for you

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

  4. To do
    File your returns

    Filing frequency: Monthly or quarterly. The record does not state the due day; the tax office's calendar has it. 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

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What to know.

Incidental transient occupancy rules (SJMC Ch.20.80): STR in primary residence. unhosted rentals capped at 180 days/yr. The published guide for San Jose lists 10% local occupancy tax. License or registration details are not available.

At a glance.

Local tax
10%
State tax
Local only
License
Not available
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

CCFD tax (hotel real property) and HBID fee (hotels 80+ rooms) exist but do not apply to typical STRs 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.

San Jose: Recorded exemptions

Source unreachable on 2026-10-13 (403 bot-wall on city finance page); alternative official code source not found in one targeted search

San Jose: Recorded effective date

1985-03-19

San Jose: Recorded remittance instructions

Return + payment by mail or in person to Finance Dept (200 E Santa Clara St)

San Jose: Recorded filing schedule

Filing frequency: Monthly or quarterly.

Source for these notes: sanjoseca.gov: hotel taxes

Platform tax collection guidance for San Jose

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

  • Find permit information

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

  • Collection of the 10% local tax

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

  • File your tax returns

    File your returns. Filing frequency: Monthly or quarterly. The record does not state the due day; the tax office's calendar has it. 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
San Jose occupancy tax10%
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.

San Jose STR tax FAQ

Does Airbnb pay my San Jose occupancy taxes?

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

Do I need a license to Airbnb in San Jose?

The licensing requirement for San Jose 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?

File your returns. Filing frequency: Monthly or quarterly. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.