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Check out the Short-Term Residential Rental Starter Kit and Requirements Information on the Business Portal for more info about the requirements to rent out your residence. Anyone in San Francisco who earns rent from a short-term residential rental is considered a business and may owe taxes. You must obtain a Business Registration Certificate and pay applicable taxes (through the Treasurer and Tax Collector’s Office), in addition to registering with the Office of Short-Term Rentals.

About the Office of Short-Term Rentals

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We work with the residents of San Francisco to ensure that short-term rental activity respects neighborhood character, preserves housing supply, and complies with the City’s rules. Our Office is responsible for registering eligible hosts and for administering enforcement of the City's short-term rental regulations.

What is a short-term rental?