The San Francisco Annual Business Tax Returns include the Gross Receipts Tax, Administrative Office Tax, Commercial Rents Tax, Homelessness Gross Receipts Tax, and Overpaid Executive Tax. To avoid late penalties/fees, the returns must be submitted and paid on or before February 29, 2024.
File Annual Business Tax Returns (2023)
Watch our instructional videos on filing your 2023 Annual Business Tax Returns. The Returns are optimized for current versions of Chrome, Firefox, and Safari. Please check and/or update your version before filing.
Additional Information
Persons other than lessors of residential real estate must file applicable Annual Business Tax Returns if they were engaged in business in San Francisco in 2023 (as defined in Code section 6.2-12, qualified by Code sections 952.3 (f) and (g)), and are not otherwise exempt under Code sections 954, 2105, and 2805, unless their combined taxable gross receipts in the City, computed without regard to the small business exemption in Code section 954.1, is less than or equal to $2,190,000.
You ARE ENCOURAGED to file if your 2023 gross receipts was less than $2,190,000 AND you made estimated (quarterly) payments toward 2023 San Francisco taxes, as you may be eligible for a refund. If eligible based on your filing, your refund will be processed automatically.
Commercial Rents Tax Credits
Persons taking the Commercial Rents Tax Credit for Child Care Facilities must file a Return regardless of their gross receipts.
Administrative Office Tax
Persons subject to the Administrative Office Tax must file a Return regardless of their gross receipts.
Due to the extensive features offered in the online filing, taxpayers are encouraged to use the online form if they are eligible to do so.
Returns are due by February 29, 2024 unless you have received an extension to file by April 29, 2024. Payments are due by February 29, 2024, regardless of any Return filing extensions. Failure to meet these deadlines will result in penalties, interest, and fees.
To qualify for a 60-day extension to file your 2023 Return, you must complete and submit an extension request for each tax type AND pay 100% of your 2023 Annual Business Tax liability on or before February 29, 2024. If you do not make the required 100% payment by February 29, 2024 or you do not file your Return by April 29, 2024 your Request for Extension to File will be denied and you will be subject to penalties, interest, and fees.
Extension requests will be approved or denied per each tax type requested.
Gross Receipts rates vary depending on a business’s gross receipts and business activity. Taxpayers deriving gross receipts from business activities both within and outside San Francisco must generally allocate and/or apportion gross receipts to San Francisco using rules set forth in Business and Tax Regulations Code Sections 956.1 and 956.2.
This table indicates the 2023 tax rate and applicable apportionment and/or allocation methodology for each business activity. The Code is based on the 2012 NAICS classifications. Learn more about 2012 NAICS codes.
Use your San Francisco Business Activity and SF Gross Receipts Tax Computation Worksheet to determine your San Francisco Gross Receipts Tax obligation.
| Business Activity | 0-$1m | $1-$2.5m | $2.5-$25m | $25m + | Calculation Method |
|---|---|---|---|---|---|
| Retail Trade; and Certain Services | 0.053% | 0.070% | 0.095% | 0.224% |
|
| Manufacturing; and Food Services | 0.088% | 0.144% | 0.259% | 0.665% | This section is 50% allocation and 50% based on payroll apportionment (Section 953.2(g)) |
| Transportation and Warehousing ; and Clean Technology | 0.175% | 0.287% | 0.518% | 0.665% | This section is 50% allocation and 50% based on payroll apportionment (Section 953.2(g)) |
| Biotechnology | 0.181% | 0.297% | 0.537% | 0.689% | Biotechnology is 50% allocation and 50% based on payroll apportionment (Section 953.2(g)) |
| Information | 0.573% | 0.665% | 0.751% | 0.832% | Information is 50% allocation and 50% based on payroll apportionment (Section 953.2(g)) |
| Accommodations; and Arts Entertainment and Recreation | 0.210% | 0.228% | 0.228% | 0.560% |
|
| Private Education and Health Services; and Administrative and Support Services | 0.761% | 0.798% | 0.870% | 0.943% | This section is based on payroll apportionment (Section 953.4(d)) |
| Miscellaneous Business Activities | 0.788% | 0.825% | 0.900% | 0.975% | This section is based on payroll apportionment (Section 953.4(d)) |
| Construction | 0.420% | 0.490% | 0.560% | 0.630% | This Section is 50% allocation and 50% based on payroll apportionment (Section 953.5(c)) San Francisco gross receipts may be reduced by amounts paid in the tax year to a subcontractor possessing a valid business registration certificate with the City to the extent those amounts were included in the amount your business allocated to the City under Section 956.1. Persons must submit itemized deduction list in order to claim. (Section 953.5(c)) |
| Insurance | 0.580% | 0.667% | 0.740% | 0.812% | Insurance is based on payroll apportionment (Section 953.6(e)) |
| Financial Services; and Professional, Scientific and Technical Services | 0.600% | 0.690% | 0.765% | 0.840% | This section is based on payroll apportionment (Section 953.6(e)) |
| Utilities | 0.435% | 0.471% | 0.471% | 0.580% | Utilities is 50% allocation and 50% based on payroll apportionment (Section 953.3(f)) |
| Wholesale Trade | 0.105% | 0.140% | 0.189% | 0.224% | Wholesale Trade is 50% allocation and 50% based on payroll apportionment (Section 953.1(e)) |
| 0-$1m | $1-$5m | $5-$25m | $25m | ||
| Real Estate and Rental and Leasing Services | 0.413% | 0.413% | 0.435% | 0.435% | This section is receipts derived from or related to properties located or used in the City. (Section 953.7 (c)) |
You are required to file a return within 15 days of closing your business. Review our instructions for additional information.
Close your business
For purposes of this Return, a lessor of residential real estate is treated as a separate person (with a separate Business Account Number) with respect to each individual building in which it leases residential real estate units, and must file a separate Return for each individual building and for its other business activities combined. A lessor of residential real estate must therefore allocate its gross receipts to each individual building in which it leases residential real estate units and to its other business activities combined. “Residential real estate” means real property where the primary use of or right to use the property is for the purpose of dwelling, sleeping or lodging other than as part of the business activity of accommodations.
Lessors of residential real estate in San Francisco must file a Return for each building in San Francisco under a separate Business Account Number to correctly report their tax liability. If the lessor of residential real estate is not claiming a tax credit, they may file using online Return.
If claiming a tax credit, lessors of residential real estate that engage in any business other than leasing residential real estate (e.g., leasing commercial real estate, retailing, etc.) must file the Returns under a separate Business Account Number for the portion of their business that is not leasing residential real estate.
If they are not otherwise exempt under Code section 954 unless they lease fewer than 4 units in that individual building, lessors of residential real estate in San Francisco must file a Gross Receipts Tax Return for each building in San Francisco under a separate Business Account Number to correctly report their tax liability.
Example : Lessor of Residential Real Estate Registration and Filing Requirements
Assume Corporation A leases 10 residential units and 5 commercial units in Building A, leases 3 residential units and 4 commercial units in Building B, and generates $4,000,000 of gross receipts from these activities.
Based on its books and records, Corporation A determines that $3,000,000 of its gross receipts are from the lease of the 9 commercial units, $750,000 are from the lease of the 10 residential units in Building A, and $250,000 are from the lease of the 3 residential units in Building B.
Corporation A would have to file a Gross Receipts Tax Return reflecting the $3,000,000 gross receipts from the 9 commercial units because its gross receipts were not less than or equal to $2,090,000.
Corporation A would also have to register as a separate person and file a Gross Receipts Tax Return reflecting the $750,000 gross receipts from the 10 residential units in Building A because Corporation A leases more than 3 residential units in Building A. Corporation A would not need to file a Gross Receipts Return for the 3 residential units in Building B because Corporation A leases fewer than 4 residential units in Building B.
Gross Receipts Tax 2022 Annual Returns and Instructions
Gross Receipts Tax 2021 Annual Returns and Instructions
Gross Receipts Tax and Payroll Expense Tax 2020 Annual Returns and Instructions.
Gross Receipts Tax and Payroll Expense Tax 2019 Annual Return and Instructions.
Gross Receipts Tax and Payroll Expense Tax 2018 Annual Return and Instructions
Gross Receipts Tax and Payroll Expense Tax 2017 Annual Return and Instructions
Gross Receipts Tax and Payroll Expense Tax 2016 Annual Return and Instructions
Gross Receipts Tax and Payroll Expense Tax 2015 Annual Return and Instructions
Gross Receipts Tax and Payroll Expense Tax 2014 Annual Return and Instructions
2013 Payroll Expense Tax Statement (PDF)
2012 Payroll Expense Tax Statement (PDF)
2011 Payroll Expense Tax Statement (PDF)
2010 Payroll Expense Tax Statement (PDF)
2009 EZ Payroll Expense Tax Statement and 2010-2011 Registration Form (PDF)
2009 LG Payroll Expense Tax Statement and 2010-2011 Registration Form (PDF)
2008 EZ Payroll Expense Tax Statement and 2009-2010 Registration Form (PDF)
2008 LG Payroll Expense Tax Statement and 2009-2010 Registration Form (PDF)
2007 EZ Payroll Expense Tax Statement and 2008-2009 Registration Form (PDF)
2007 LG Payroll Expense Tax Statement and 2008-2009 Registration Form (PDF)
2006 EZ Payroll Expense Tax Statement and 2007-2008 Registration Form (PDF)
2006 LG Payroll Expense Tax Statement and 2007-2008 Registration Form (PDF)
2005 LG Payroll Expense Tax Statement and 2006-2007 Registration Form (PDF)
2004 LG Payroll Expense Tax Statement and 2005-06 Registration Form (PDF)
2003 EZ Payroll Expense Tax Statement and 2004-05 Registration Form (PDF)
2003 LG Payroll Expense Tax Statement and 2004-05 Registration Form (PDF)
2002 EZ Payroll Expense Tax Statement Form (PDF)
2002 LG Payroll Expense Tax Statement Form (PDF)
2001 EZ Payroll Expense Tax Statement Form (PDF)
2001 LG Payroll Expense Tax Statement Form (PDF)
2000 EZ Payroll Expense Tax Statement Form (PDF)
2000 LG Payroll Expense Tax Statement Form (PDF)
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