What is the hotel tax rate in San Diego?

San Diego charges a 10.5% Transient Occupancy Tax (TOT) on the room rate, plus a 2% Tourism Marketing District (TMD) assessment, for a combined 12.5%. Some additional district fees can apply, but 12.5% is the standard figure for most city hotels.

What is the Transient Occupancy Tax?

The TOT is a tax on short-term lodging of 30 days or fewer, levied by the City of San Diego at 10.5% of the room rate. It funds general city services and is collected by the hotel on your behalf.

What is the TMD assessment?

The Tourism Marketing District assessment is a 2% charge on lodging that funds destination marketing to attract visitors. It appears as a separate line on your bill and is included in the 12.5% combined rate used here.

Are resort fees included?

No. Mandatory resort or facility fees are set by individual hotels and are not a government tax. Use the optional flat-fee field to add a per-night resort fee so your total reflects the real out-the-door cost.

Does the tax apply to long stays?

The Transient Occupancy Tax generally applies only to stays of 30 consecutive days or fewer. Stays longer than 30 days are typically exempt from TOT, though hotel policies vary, so confirm with the property for extended bookings.

San Diego Hotel & Occupancy Tax Calculator

The advertised San Diego room rate is not what you pay. This calculator adds the city’s 10.5% Transient Occupancy Tax and the 2% Tourism Marketing District assessment — 12.5% combined — plus any per-night resort fee, to show your true nightly and total trip cost before you book.

How it works

San Diego lodging tax is two components on the room rate:

tot  = nightly_rate * 0.105      (Transient Occupancy Tax)
tmd  = nightly_rate * 0.02       (Tourism Marketing District)
nightly_with_tax = nightly_rate + tot + tmd      (= rate * 1.125)
total = (nightly_with_tax + resort_fee) * nights

The combined tax rate is 12.5%. Resort fees are not a government tax — they are set by the hotel — so they are added as a separate flat per-night charge rather than being taxed.

Tips and notes

The Transient Occupancy Tax applies to stays of 30 days or fewer; longer stays are generally exempt. Always check whether a quoted price already includes taxes, since third-party booking sites vary. Add the resort fee field if your hotel charges one, as it can quietly add $30 or more per night to the real cost.