Tax Obligations
Short-term rental hosts in San Diego are subject to several tax obligations. Understanding these requirements is essential for compliance.
Tax Rate
11.75%–13.75% TOT (varies by zone proximity to Convention Center)
Platform Tax Collection
Major platforms like Airbnb and VRBO automatically collect and remit applicable taxes on behalf of hosts in San Diego. However, hosts should verify that all required taxes are being collected and maintain their own records.
Permit Fees
In addition to ongoing tax obligations, hosts must pay Tier 1: $226; Tier 2: $317; Tier 3/4: $1,170 (includes application + license) for their STR license, renewed biennial.