Sacramento vs San Francisco

California Legal with Permit | California Legal but Limited

Disclaimer: General information only — not legal advice. Verify with your local government.

Sacramento, California
Status Legal with Permit
Permit Fee $230 initial application; $160 annual renewal; $54 annual Business Operations Tax
Tax Rate 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments
Day Limit 90 days/year
Renewal Annual
Platform Tax Yes
Max Fine Contact city for current details
San Francisco, California
Status Legal but Limited
Permit Fee $450 registration fee
Tax Rate 14% Transient Occupancy Tax
Day Limit 90 days/year
Renewal Every 2 years
Platform Tax Yes
Max Fine $1,000/day for illegal hosting

Sacramento has more favorable STR regulations overall.

Permits & Licensing

Sacramento charges $230 initial application; $160 annual renewal; $54 annual Business Operations Tax for STR licensing, while San Francisco charges $450 registration fee. Sacramento renewal is annual, and San Francisco renewal is every 2 years. Overall, Sacramento has a more permissive regulatory environment (Legal with Permit) compared to San Francisco (Legal but Limited).

Tax Obligations

In Sacramento, hosts pay 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments. In San Francisco, hosts pay 14% Transient Occupancy Tax. Both cities benefit from automatic platform tax collection through Airbnb and similar services, simplifying compliance for hosts.

Day Limits & Restrictions

Both cities impose annual day limits: Sacramento allows 90 nights/year, while San Francisco allows 90 nights/year.

Fines & Enforcement

Hosts operating without a permit in Sacramento face penalties including Contact city for current details. In San Francisco, violations can result in $1,000/day for illegal hosting. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.

Sacramento Overview

Host must reside in the property at least 184 nights/year (primary residence requirement); non-primary-residence rentals capped at 90 days/year. Maximum 6 guests at any time.

Contact: Revenue Division, Finance Department — (916) 808-8500

Full Sacramento guide →

San Francisco Overview

Primary residence only, with a 90-day cap on unhosted stays (unlimited for hosted stays). Hosts must register, carry $500K liability insurance, and pass a fire/safety inspection. Rent-controlled units face additional restrictions.

Contact: SF Office of Short-Term Rentals — (415) 575-9179

Full San Francisco guide →

Frequently Asked Questions

Is it easier to Airbnb in Sacramento or San Francisco?
Sacramento is classified as "Legal with Permit" while San Francisco is "Legal but Limited." Sacramento's permit fee is $230 initial application; $160 annual renewal; $54 annual Business Operations Tax compared to $450 registration fee in San Francisco. Overall, Sacramento has a more host-friendly regulatory environment.
Which city has higher STR taxes — Sacramento or San Francisco?
Sacramento charges 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments, while San Francisco charges 14% Transient Occupancy Tax.
Which city has stricter fines for illegal short-term rentals?
Sacramento: Contact city for current details. San Francisco: $1,000/day for illegal hosting. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Sacramento and San Francisco have day limits for Airbnb?
Sacramento limits STRs to 90 nights per year. San Francisco limits STRs to 90 nights per year.
Which city is better for first-time Airbnb hosts — Sacramento or San Francisco?
For new hosts, consider the total cost of entry: Sacramento charges $230 initial application; $160 annual renewal; $54 annual Business Operations Tax for permits with 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments in taxes. San Francisco charges $450 registration fee with 14% Transient Occupancy Tax. Automatic tax collection in Sacramento and San Francisco makes compliance easier for beginners.