San Francisco hotel tax 2026: 14 percent TOT plus 2 to 2.25 percent TID

San Francisco's hotel bill is not the rate you saw on the booking site. The city imposes a 14 percent transient occupancy tax on the rental of accommodations for less than 30 consecutive nights. Hotel operators and short-term rental hosts collect it and remit it to the Treasurer and Tax Collector. That rate is in the Business and Tax Regulation Code and is the figure in the city's own TOT pages and FY 2025-26 budget documents.

The extra line

On top of TOT, many properties add a Tourism Improvement District assessment: 2.25 percent in Zone 1 and 2.00 percent in Zone 2. Those can appear as a separate folio line. Together with 14 percent, a 300 dollar net night is not a 300 dollar night.

Hotel tax is a real slice of the city's budget: the FY 2025-26 original budget for hotel tax was about 298 million dollars, with FY 2026-27 budgeted around 312 million, still at 14 percent. SF Travel's 2026 visitor forecast puts average daily rate near 258 dollars, occupancy near 69 percent.

City page: San Francisco. Broader 2026 costs: San Francisco 2026.