California lodging tax on Airbnb
Verdict for California
- Airbnb collects
- Local transient occupancy tax in many cities and counties
- You may still owe
- Transient occupancy tax where Airbnb does not collect; bookings made off Airbnb
Researched from Airbnb's California tax page and California Revenue and Taxation Code § 7280. Not yet confirmed by a person; check your city and county before filing.
Tax layers
Local transient occupancy tax
Reported- Rate
- Set by each city and county
- Applies to
- Stays of 30 days or less in cities and counties that levy the tax
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| Local transient occupancy taxReported | Set by each city and county | Stays of 30 days or less in cities and counties that levy the tax | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect California lodging tax?
- We found no statewide lodging tax in California. Cities and counties levy their own transient occupancy tax under state law, and Airbnb's California page lists the cities and counties where it collects it.
- How do I know if Airbnb collects in my area?
- Check whether your city or county appears on Airbnb's California tax page. Rates differ by place; for example, Airbnb lists Amador County's tax at 10%.
- What if my city is not listed?
- Airbnb says hosts remain responsible for any tax it does not collect. Contact your city or county tax office about registering and filing.
Sources
- Occupancy tax collection and remittance by Airbnb in California (Tier 1, Airbnb Help Center)
- California Revenue and Taxation Code § 7280 (transient occupancy tax) (Tier 1, California Legislature)
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General information, not tax advice. Confirm with your state or a tax professional.