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San Diego · Renting & eviction

Hotel and short-term rental tax in San Diego

San Diego's own rules on hotel and short-term rental tax, with the code text for every value.

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Each rule below links to the section of the San Diego Municipal Code it was read from, with the code text one click away (checked October 2026). General information, not legal advice.

What San Diego's code says

San Diego code What San Diego's code adds
Tax rate
  • An added special tax: 1.25% in Tax Zone 1, 2.25% in Tax Zone 2, 3.25% in Tax Zone 3.
    Applies: On top of other hotel taxes from May 1, 2025; hotels, RV parks, campgrounds; ends April 30, 2035 without Convention Center expansion bonds.
    § 35.0201 · code text
    1.25 percent in Tax Zone 1;
  • An added 1% tax on the rent.
    Applies: Hotels; a separate tax on top of the other hotel taxes.
    § 35.0106 · code text
    commencing on June 1, 1989, for the privilege of Occupancy in any Hotel, each Transient is subject to and shall pay an additional tax in the amount of one percent (1%) of the Rent charged by the Operator.
  • An added 1.5% tax on the rent.
    Applies: Hotels, RV parks and campgrounds; a separate tax on top of the other hotel taxes.
    § 35.0108 · code text
    commencing on August 1, 1994, for the privilege of Occupancy in any Hotel, any Recreational Vehicle Park, or any Campground, each Transient is subject to and shall pay an additional tax in the amount of one and one half percent (1.5%) of the Rent charged by the Operator.
  • An added 1% tax on the rent.
    Applies: Hotels; a separate tax on top of the other hotel taxes.
    § 35.0105 · code text
    commencing on August 1, 1988 for the privilege of Occupancy in any Hotel, each Transient is subject to and shall pay an additional tax in the amount of one percent (1%) of the Rent charged by the Operator.
  • An added 1% tax on the rent.
    Applies: Hotels; a separate tax on top of the other hotel taxes.
    § 35.0104 · code text
    commencing on January 1, 1985 for the privilege of Occupancy in any Hotel, each Transient is subject to and shall pay an additional tax in the amount of one percent (1%) of the Rent charged by the Operator.

Who this affects

TenantsLandlordsProperty managers

Frequently asked questions

What is the hotel tax on short-term rentals in San Diego?

San Diego's code: An added special tax: 1.25% in Tax Zone 1, 2.25% in Tax Zone 2, 3.25% in Tax Zone 3. (On top of other hotel taxes from May 1, 2025; hotels, RV parks, campgrounds; ends April 30, 2035 without Convention Center expansion bonds.) (§ 35.0201); An added 1% tax on the rent. (Hotels; a separate tax on top of the other hotel taxes.) (§ 35.0106).

General information, not legal advice.

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