Investor Guide

Kirkwood STR Rules and Rental Income Guide 2026

Last updated: August 2026

Last updated: August 2026

Short-term rentals (STRs) in Kirkwood are permitted, but regulated. Amador County requires a formal permit for all rentals under 30 consecutive days. Understanding the permit structure is essential before purchasing with rental intent — permit availability is not guaranteed, and operating without a permit carries significant financial risk.

Amador County STR framework

Amador County requires a Vacation Home Rental (VHR) permit for all properties rented for fewer than 30 consecutive days. Key rules as of 2026:

  • Permit required before advertising or renting — listing on Airbnb without a permit is a violation

  • Annual renewal required

  • Good Neighbour Policy: noise limits, parking rules, occupancy caps, and a designated local contact within 30 miles available 24/7 during all rental periods

  • TOT (Transient Occupancy Tax): 10% of gross rental revenue, remitted quarterly to Amador County

  • Platform reporting: Airbnb and VRBO now report directly to the county; unpermitted listings are detectable

The permit cap — the critical variable

Amador County has implemented a cap on the total number of VHR permits in Kirkwood. Permits are not automatically available to new buyers — availability depends on existing holders not renewing.

Buyers purchasing with STR income as a financial requirement should verify permit eligibility before close — not after. Before purchase, verify:

  • Is this specific unit permit-eligible under the current county cap?

  • Does the HOA allow STRs? Some Kirkwood HOAs impose restrictions beyond county rules

  • Is there an active permit on the unit? VHR permits are not transferable — a new buyer must reapply, subject to current cap availability

  • Are there HOA-level policies restricting rental frequency, minimum stay lengths, or management company choice?

HOA-level STR policies

Kirkwood has multiple HOA communities, and STR policies vary by development. Some allow unrestricted STR activity subject to county permit; others impose additional restrictions including minimum rental periods, occupancy limits beyond county rules, approved property management company requirements, and rental frequency caps. This requires reviewing the specific CC&Rs for the unit in question. We can pull the relevant documents before you spend time on due diligence for an ineligible property.

Income projections by season

  • Peak ski season (Dec–Feb): $450–$800/night, 70–85% occupancy, est. $9,000–$18,000/month

  • Holiday premium weeks (Dec 22–Jan 2, MLK, Presidents' Day): $800–$1,400/night, 90–95% occupancy

  • Spring shoulder (Mar–May): $200–$350/night, 25–45% occupancy, est. $1,500–$4,750/month

  • Summer (Jun–Aug): $175–$300/night, 30–55% occupancy, est. $1,600–$4,950/month

  • Autumn shoulder (Sep–Nov): $150–$250/night, 15–30% occupancy, est. $675–$2,250/month

Annual gross revenue estimate for a 3–4BR ski-access unit under professional management: $42,000–$65,000. After management fees (20–30%): $29,000–$46,000 net to owner before taxes and carrying costs.

Compliance risks

  • Fines: Amador County penalties for operating without a permit start at $1,000/day

  • Platform liability: Airbnb and VRBO flag unpermitted listings; non-compliance is detectable via platform-county data sharing

  • HOA penalties: independent fines and potential injunctive relief if HOA rules prohibit unpermitted STRs

  • Permit revocation risk: violations can result in permanent permit revocation, which may affect subsequent buyers of the same property

Frequently asked questions

Can I rent my Kirkwood property on Airbnb?

Yes, if you hold a valid Amador County VHR permit and your HOA permits it. Verify both before listing.

Are STR permits transferable when a property sells?

No. VHR permits are issued to the permit holder, not the property. A new buyer must apply for a new permit, subject to current cap availability.

What is TOT and who is responsible?

Transient Occupancy Tax is 10% of gross STR revenue, collected from guests and remitted to Amador County quarterly. You are legally responsible regardless of whether a property management company handles it operationally.

How do I find out if the permit cap applies to a specific unit?

Contact Amador County Planning and Building directly, or ask us — we maintain current knowledge of permit availability across active Kirkwood inventory.