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California short-term rentals in 2026: LA home-sharing, San Francisco’s 90 nights, San Diego licenses and the statewide rules

Sergej Sitki · founder of ReceptionGO and host
Published October 19, 2026 · 5 min read

General information, not legal or tax advice. Rules change often and vary by state, county and city — confirm your situation with the local agency or a CPA.

California has no single statewide short-term rental law — each city or county sets the rules. Los Angeles allows home-sharing only in your primary residence, capped at 120 nights unless you get Extended Home-Sharing. San Francisco requires 275 nights a year in residence and caps unhosted stays at 90. San Diego caps whole-home licenses. All add a transient occupancy tax.

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California hosts deal with some of the most detailed short-term rental rules in the country — and with some of the most active enforcement. The common thread in the big cities is the same: rent the home you live in, register it, count your nights, pay the transient occupancy tax (TOT). This guide covers the three largest markets and the statewide rules that now apply to everyone.

Los Angeles: the Home-Sharing Ordinance

• Primary residence only: you live there at least six months a year. One listing per host.
• Registration with the Department of City Planning before you list; the number goes on every listing.
• 120 nights a year of unhosted stays; more only with Extended Home-Sharing approval.
• Not eligible: rent-stabilized (RSO) units, many affordable housing units, accessory structures not legally habitable.
• TOT 14%, with a Transient Occupancy Registration Certificate from the Office of Finance.
• Platforms must not process bookings for unregistered listings.

Within Los Angeles County, the city’s rules apply only inside city limits. Santa Monica allows only hosted home-sharing; unincorporated county areas have their own ordinance.

San Francisco: 275 and 90

• Permanent resident: you live in the unit at least 275 nights a year.
• Unhosted cap: 90 nights per calendar year when you are not there; hosted stays are unlimited.
• Registration with the Office of Short-Term Rentals, plus a Business Registration Certificate, liability insurance and regular reporting of your rental nights to the city.
• TOT 14%.

San Diego: tiered licenses

Tier 3 and 4 licenses are allocated by lottery and must be used at least 90 days a year. Licenses do not transfer with a sale.

Statewide rules every California host must follow

SB 478 — all-in pricing

Since July 1, 2024 the advertised price must include every mandatory fee — cleaning, service, “resort” or booking fees. Only government taxes and genuinely optional extras can be added later. That applies to your own website and listings, not just the platforms. It overlaps with the federal FTC rule on junk fees, but is broader.

SB 346 — platform data for cities

From January 1, 2026, short-term rental platforms must share information with cities and counties — such as listing addresses, nights booked and registration status — making local caps much easier to enforce.

Coastal zones

In the coastal zone, the California Coastal Commission treats short-term rentals as a form of visitor access. Local bans there often need Coastal Commission approval, which is why rules in beach cities can differ from the same city’s inland neighborhoods.

Taxes beyond TOT

California does not charge state sales tax on lodging, but cities and counties charge TOT, and many add a tourism business improvement district assessment. Airbnb collects TOT in many California cities; check the list for your address and register for the rest. For the full picture, see the occupancy tax guide.

Other cities, from New York to Austin, are compared in short-term rental laws by city.