CA · 2026 rates · statute-cited
California RV rental
sales tax, every line.
California: PickRV currently collects 7.25% state sales tax plus ~2.5% average district taxes (defensive posture). Under Rev. & Tax. Code § 6006(g)(5) and Reg. 1660(c)(2), rentals of RVs on which California tax was paid at purchase, leased in substantially the same form, may be exempt — this classification is under legal review and may reduce the collected rate. Effective combined rate: 9.75%. Marketplace facilitator law: PickRV collects + remits, you don't file separately.
The rate stack
WORKED EXAMPLE — 5 NIGHTS @ $165/NT
Optional coverage (carrier-quoted at checkout) + cleaning fee + service charge calculated separately. See full trip-cost calculator.
Disclosure: Rates current as of 2026-05-25. Verify with your state Department of Revenue before final launch.
Rates last reconciled against the cited statute on 2026-07-09. Not legal or tax advice.
Host side · California
Hosting in California — the legal floor and the practical ceiling
Every PickRV host listing in California signs into these statutory minimums. Numbers below are primary-sourced; statute citations are linked at the bottom of the section.
Income tax on net
1-13.3% bracketed
Top rate triggers above $698,271 taxable single-filer.
Liability insurance floor
$30K / $60K / $15K
Commercial-rental status also requires full collision + comprehensive coverage.
Deposit hold
Up to 21 days after return
Cal. Civ. Code §1950.5 (deposit return timing)
Sales-tax permit
Required from day one
California requires a Seller's Permit from CDTFA for any taxable rental income — no de-minimis. CARB also enforces a pre-2010 diesel-engine ban on commercial-rented RVs that registered after Jan 1 2024.
Worked example · California host at $48,000 net
Net rental income
$48,000
State income tax
$3,432
After-state
$44,568
Band: Bracketed 1-13.3%. Effective rate 7.15% on Schedule E net (after maintenance, insurance, depreciation, and commission paid to PickRV). Federal tax + self-employment tax apply separately and are not modeled here.
Interactive · California host projection
What your monthly net could look like
Move the sliders to your nightly rate and projected booked nights. The math chain uses real PickRV fees and California's actual income tax band. All numbers are projections, not guarantees.
$60 - $450 range
1 - 28 (default 10 — 60% occupancy on 200 listed days)
Commission
+15% markup
PickRV adds a 15% commission ON TOP of your base, baked into the price renters see — nothing is deducted from your base. Renters also pay a transparent 10% service fee shown before checkout (never a deduction from your payout).
Your gross (base take-home)
$175/night base × 10 nights
$1,750
PickRV commission (added on top — $0 from you)
$0 — the 15% commission is added ON TOP of your base for the renter, never withheld from you
$0
Insurance + maintenance reserve (10%)
Conservative reserve; actual varies by rig age + miles
−$175
Net before state tax
$1,575
California income tax (7.15%)
Bracketed 1-13.3%
−$113
Take-home (after California tax)
≈ $17,549/year before federal + self-employment tax
$1,462
Numbers are projections based on the values you set + the published PickRV fee schedule (PickRV adds a 15% commission on top of your base, baked into the price renters see; renters pay a transparent 10% service fee shown before checkout) + California's 2026 income tax brackets cited above. Federal income tax + self-employment tax (15.3% Social Security + Medicare on Schedule SE) apply on top and are not modeled here. Pre-LLC: zero verified bookings; this is a planning tool, not a revenue commitment. Projections are illustrative, not guarantees — the full set of assumptions is listed above.
What hosts get caught by
CARB pre-2010 diesel engine ban applies to any commercially rented RV registered in CA after 2024
California Air Resources Board's Truck and Bus Regulation prohibits pre-2010 model-year diesel engines from commercial use. A 2007 diesel motorhome you registered for personal use in 2018 is grandfathered; the same rig you newly register for COMMERCIAL rental after Jan 1 2024 is not. Hosts onboarding older diesel rigs need to verify engine year + check CARB's current enforcement carve-outs.
Primary source ↗(opens in new tab)Pacific Coast Highway has been intermittently closed since the Jan 2023 storms — book insurance with route flexibility
Caltrans has had at least one PCH segment closed in 7 of 12 months since 2023. Hosts marketing PCH access without a force-majeure refund policy expose themselves to Cal. Civ. Code §1668 unfair-bargain claims if a guest is denied access.
Primary source ↗(opens in new tab)Primary sources · 4 citationsShow
- Franchise Tax Board — 2024 Tax Rate Schedule (Schedule CA-540) ↗
Single-filer marginal brackets 1.0%-13.3% with the 13.3% top rate triggered at $698,271 taxable. Mental-health 1% surcharge applies on income above $1M.
- CDTFA — Sales and Use Tax Rates by County ↗
State base rate 7.25%; county/city adjustments push the combined rate to 7.25-10.75% on rental transactions.
- California DMV — Registration Fees ↗
Annual recreational RV registration: ~$104-400/yr by weight + value. Commercial-plate scale: ~$200-1,800/yr depending on GVWR.
- California DMV Handbook — Driver License Classes ↗
Non-commercial Class C covers RVs and combinations under 26,001 lbs GCWR. Above that, a non-commercial Class B is required (CDL only if for-hire).
Last verified: 2026-06-04. State law changes at budget cycle (typically Jan 1 / Jul 1). PickRV refreshes this dataset annually. Not legal or tax advice — consult a state-licensed CPA before high-volume operation.
Frequently asked
Do I owe California sales tax on an RV rental?+
Yes. California taxes RV rentals as either tangible-property sales (most states) or accommodation services. The combined effective rate is ~9.75%. PickRV collects and remits via the marketplace facilitator law, so you don't file separately.
What's the marketplace facilitator law in California?+
California's marketplace facilitator law (effective post-Wayfair) requires platforms like PickRV to collect and remit sales tax on behalf of owners and renters. Cal. Rev. & Tax. Code § 6006(g)(5) + Reg 1660(c)(2) (tax-paid same-form rentals may be exempt — under review) · Cal. Veh. Code § 465 (motorhome = passenger vehicle) · Cal. Rev. & Tax. Code § 6203 (sales/use tax).
Are there any per-day surcharges on California RV rentals?+
No per-day flat surcharge. Standard sales tax + local option only.
Can I get the tax refunded if I cancel?+
Yes. Per PickRV's cancellation policy (default flexible: full refund up to 48 hours before pickup), the entire tax-inclusive total auto-refunds. Owner-set strict cancellation may retain a portion of subtotal but state-collected tax is generally refunded per each state's rules if booking is voided.
California rules · last verified 2026-05-10
- · Tax: 10.25%
- · Min driver age: 21+ standard, 25+ Class A
- · Gravel roads: Permit required
- · Generator quiet: 22:00-06:00
Ready to roll?
California is waiting.
Flat 15% commission · 48h free cancel. Owners + companies + tour operators all welcome.