By state

Short-term rental taxes in California

What you charge guests, who remits it, and what you have to hold.

50+ cities. 7 countries. Run remotely. See how Corzly manages properties
Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

California is the layer that never changes.

Everything on this page applies right across California, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

Does the platform collect it for you

Not covered by state law, but some local governments have agreements with platforms.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record No state tax. Local rates may apply depending on property location and Airbnb's arrangements. You do High Source
VrboYou are merchant of record No state tax. Owner responsible for local TOT depending on location. You do High Source
Booking.comYou are merchant of record No state tax. Owner responsible for local TOT depending on location. You do High Source
ExpediaYou are merchant of record No state tax. Owner responsible for local TOT depending on location. You do High Source
GoogleYou are merchant of record No state tax. Owner responsible for local TOT depending on location. You do High Source
WhimstayYou are merchant of record No state tax. Owner responsible for local TOT depending on location. You do High Source
DirectYou are merchant of record No state tax. Owner responsible for local TOT depending on location. You do High Source

Still yours to charge: All local lodging (TOT) taxes unless the platform collects per a local agreement.

Questions owners ask about California

Does California charge a state lodging or occupancy tax on short-term rentals?

No. California does not impose a state-level lodging or transient occupancy tax. All such taxes are local.

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What taxes do I owe for a short-term rental in California?

You do not owe any state lodging or occupancy tax. However, most cities and counties in California require you to collect and remit a Transient Occupancy Tax (TOT) on stays of 30 days or less. You need to check local requirements.

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Does Airbnb collect California lodging tax for me?

Airbnb does not collect any state lodging tax in California. Airbnb may collect local transient occupancy tax in specific cities or counties if it has an agreement with that locality.

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Does California have a marketplace facilitator law for short-term rentals?

California's marketplace facilitator law covers state sales tax collection on tangible goods, not lodging or occupancy taxes. Local taxes are collected based on local agreements, not state requirement.

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How long is a stay before it counts as a long-term rental in California?

Local ordinances usually define a long-term stay as 30 consecutive days or more. Such stays are commonly exempt from local Transient Occupancy Tax (TOT). The specifics can vary by city or county.

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Do I need a state license or permit for my short-term rental in California?

A state seller's permit is only needed if you sell taxable goods or services. There is no state lodging or rental license required for lodging-only businesses. Most localities have their own registration or permit requirements.

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When are lodging tax returns due for short-term rentals in California?

There are no state lodging tax returns for short-term rentals. Returns and deadlines are set by cities and counties for their local taxes.

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Are long-term stays exempt from California lodging taxes?

At the state level, no exemption is needed because there is no state lodging tax. Most local TOT ordinances exempt stays of 30 days or more.

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What happens if I only take direct bookings for my California rental?

You do not owe any state lodging taxes. Local taxes and registration still apply and must be handled directly with your city or county.

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Already researched

Nothing in California yet

No California jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often
Channel tax settingsRates entered on each platform, direct included Once
Pricing against the marketRates moved as comps, events and pace change Daily
Guest messagingEnquiries, check-ins, problems at 2am 24/7
Listings and distributionContent, photos and settings across every channel Ongoing
Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout
Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in California is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.

Rates and rules change. Confirm with the taxing authority before you rely on any figure here.