Is Airbnb Legal in San Jose? 2026 Rules, Permits & Taxes

Permit

Not required

Taxes on a stay

12%

Yearly night cap

180 nights

Fine for breaking the rules

$500,000

Active Airbnb listings

2,230

Next rule change

Nov 30, 2026

The rules in brief

Issued by

City of San José Finance Department (business tax and hotel tax); Planning, Building and Code Enforcement (zoning)

Valid for

No permit is issued. The business tax certificate is renewed each year, and the hotel tax is reported monthly, or quarterly for operators with under $100,000 a year in tax.

On listings

No number needed on listings

Platform checks

San Jose issues no permit number, so platforms have none to check. The zoning code lets a hosting platform pay the hotel tax on a host's behalf under an agreement with the city, and Airbnb collects and remits it in San Jose.

Fees

Who qualifies

• The home is a one-family dwelling, two-family dwelling, multiple-family dwelling, mobilehome, live/work unit or guest house; an accessory dwelling unit is not eligible
• The host is the owner of record or a tenant with a written lease
• The stay is 30 consecutive calendar days or less; longer stays fall outside the rule
• In a rent-stabilized building (Chapter 17.23 of the code), the host has lived in the unit at least 60 consecutive days with the intent to make it a primary residence
• The rental meets every performance criterion in Table 20-165 (night, guest, contact, parking, housing-code and record rules)

How to apply

1. 1 Check that the home is an eligible dwelling type (not an accessory dwelling unit) and, in a rent-stabilized building, that you have lived in the unit at least 60 consecutive days.
2. 2 Register for a Business Tax Certificate with the Finance Department; payment is due within 90 days of starting business.
3. 3 Register for the hotel (transient occupancy) tax with the Finance Department, which Airbnb then collects and pays on bookings it takes.
4. 4 Name a local contact person who can respond within 60 minutes, give the contact's name and number in writing to guests and to occupants of adjacent properties when you are away, and keep your records for 3 years.

Permit rules

No special permit or public registry

San Jose does not issue a short-term rental permit or keep a registry of hosts; the rental is allowed as long as it meets the zoning criteria.¹²

Platforms can pay the hotel tax for hosts

The hotel tax is the host's responsibility, but a hosting platform that has an agreement with the city may pay it on the host's behalf.¹

Business tax certificate within 90 days

Every person conducting business in San Jose registers for a Business Tax Certificate, and payment is due within 90 days of starting. The certificate is a receipt for the tax, not approval for zoning or other permits.⁶

Advertised price must include mandatory fees

Since July 1, 2024, California's Honest Pricing Law bars advertising a short-term rental price that leaves out mandatory fees such as a cleaning fee; government taxes may be listed separately. A federal rule has applied to short-term lodging since May 12, 2025.^10,11 In force since July 1, 2024

Allowed in most home types

Short stays that meet the code's criteria are an allowed use in one-family, two-family and multiple-family dwellings, mobilehomes, live/work units and guest houses.¹

No accessory dwelling units

An accessory dwelling unit (granny flat or in-law unit) cannot be used for short stays, even if the host lives in the main house.¹

Owners and tenants with a written lease can host

A host is the owner of record of the home or a tenant under a written lease. The code's criteria set no primary-residence requirement except for rent-stabilized buildings.¹

Rent-stabilized buildings: live there 60 days first

In a dwelling covered by the city's rent stabilization ordinance (Chapter 17.23), short stays are allowed only if the host has occupied the unit for at least 60 consecutive days with the intent to make it their primary residence.¹ Applies to: Rent-stabilized dwellings

180 nights when away, 365 when present

A home may be rented for short stays up to 180 days a calendar year when the host is not present and up to 365 days a calendar year when the host is present.¹

"Host present" means home overnight

The host counts as present only if on the premises at all times between 10 p.m. and 6 a.m. during the guests' stay.¹

Host present: 3 guests in a house, 2 per unit in a building

With the host present, a one-family home or mobilehome may have up to 3 guests, and each unit in a two-family or multiple-family building up to 2.¹ Applies to: Host present

Host away: 2 in a studio, 3 in a one-bedroom, 10 at most

When the host is not present, occupancy is limited to 2 people in a studio, 3 in a one-bedroom and 2 for each bedroom beyond the first, never more than 10 people in total.¹ Applies to: Host not present

24-hour local contact who responds within 60 minutes

A local contact person designated by the host must be reachable around the clock during every stay, respond to complaints within 60 minutes and take action to resolve them.¹ Applies to: Host not present

Written notice of the contact to guests and neighbors

When the host is away, the host gives the contact person's name and telephone number in writing to every guest and to the occupants of all adjacent properties, including across the street, above and below.¹ Applies to: Host not present

Required parking when the host is present

With the host present, the home must have the number of parking spaces the zoning code requires for its dwelling type.¹ Applies to: Host present

Housing code compliance

Any building or part of a building used for short stays must meet the city's housing code (Chapter 17.20).¹

Keep records for 3 years

Hosts keep records showing compliance with the criteria, including hotel tax paid by a platform on their behalf, for 3 years after each stay, and give copies to the city manager, city attorney or city auditor on request.¹

The rules cover stays of 30 days or less

The short-stay criteria apply to guests who occupy a home for 30 consecutive calendar days or less, counting part days as full days.¹

The council can change or end the rules

The city council may end short stays as a permitted use or change the criteria at any time.¹

Hotel tax registration and returns

An operator of a rental to transients registers with the Finance Department within 30 days of starting and files hotel tax returns each month, or each quarter if the annual tax is under $100,000.²

Hotel tax is 12% from October 1, 2026

After voters approved Measure A, the total hotel tax on a stay of 30 days or less rose from 10% to 12% on October 1, 2026, and Airbnb lists 12% for San Jose.^4,13 In force since October 1, 2026

Median nightly rate, booked nights

$130

Taxes on that night (12%)

$16

Guest pays, before Airbnb and cleaning fees

$146

What the host still handles

• A Business Tax Certificate with the Finance Department, with payment due within 90 days of starting business (base rate $222.89 a year for 1-2 rental units from July 1, 2026, plus a $4 state fee)
• Hotel (transient occupancy) tax registration with the Finance Department within 30 days of starting, with monthly returns, or quarterly returns if the annual tax is under $100,000, for any bookings Airbnb does not collect
• Records of hotel tax paid by a platform on the host's behalf, kept for 3 years^{1,2,4,6,7,12,13}

• Zoning and code violations: standard fines run $250 to $1,000 per violation, and severe, repeated or persistent cases can go to the Appeals Hearing Board, where fines can reach $500,000.^8,9
• Enforcement steps: Code Enforcement issues a notice with a deadline, then, if the violation is not corrected, citations, per-day fines, abatement or receivership.⁸
• Late hotel tax: a 10% penalty on the delinquent tax, a further 10% if still unpaid 30 days after the due date, 25% more for intentional misrepresentation or fraud, plus interest.²
• Violating the hotel tax chapter, including failing to register or file a return, is a misdemeanor punishable by a fine of up to $500, up to six months in county jail, or both.²

1. November 30, 2026 Upcoming
   First hotel tax return at 12% falls due

   The city will update its hotel tax forms on November 1, 2026, and the October 2026 tax return and payment are due November 30, 2026.⁴

2. October 1, 2026
   Hotel tax rises from 10% to 12%

   The total transient occupancy tax on stays of 30 days or less rose from 10% to 12% on October 1, 2026, and Airbnb lists 12% for San Jose.^4,13

3. August 11, 2026
   Voters approve Measure A hotel tax increase

   San Jose voters approved Measure A on June 2, 2026 with 67.05% voting yes, and the city council certified the result on August 11, 2026 (Resolution RES2026-246). It raises the general fund part of the hotel tax from 4% to 6%.^4,5

4. July 1, 2026
   Business tax base rate rises to $222.89

   The city's base business tax for one or two residential rental units rose from $219.60 to $222.89 for the year starting July 1, 2026, with a $4 state fee on top.⁷

Estimate what a San Jose home could earn

1. 1. San Jose Municipal Code, Chapter 20.80 Specific Use Regulations (Part 2.5 Transient Occupancy as an Incidental Use to a Residence) · City of San Jose
2. 2. San Jose Municipal Code, Chapter 4.72 Transient Occupancy Tax · City of San Jose
3. 3. California Revenue and Taxation Code section 7280 - Occupancy taxes · California Legislative Information
4. 4. Hotel Taxes · City of San José Finance Department
5. 5. 2026 Measure A · City of San José Office of the City Clerk
6. 6. Business Tax & Registration · City of San José Finance Department
7. 7. Business Tax Rates · City of San José Finance Department
8. 8. Code Enforcement Process · City of San José Planning, Building and Code Enforcement
9. 9. Code Enforcement · City of San José Planning, Building and Code Enforcement
10. 10. SB 478 - Hidden Fees (Honest Pricing Law) · California Attorney General
11. 11. The Rule on Unfair or Deceptive Fees: Frequently Asked Questions · Federal Trade Commission
12. 12. San Jose, CA (Rules for hosts) · Airbnb Help Center
13. 13. Occupancy tax collection and remittance by Airbnb in California · Airbnb Help Center