Homelessness Gross Receipts Tax (HGR)

The Homelessness Gross Receipts Tax (effective January 1, 2019)  imposes an additional gross receipts tax of 0.175% to 0.69% on combined taxable gross receipts over $50 million. Businesses or combined groups that pay the administrative office tax will pay an additional tax of 1.5% on their payroll expense in San Francisco.

The Homelessness Gross Receipts Tax is filed as part of the Annual Business Tax Return

                                                  File Annual Business Tax Return

Homelessness Gross Receipts tax does not apply to:

  • Certain nonprofit organizations and businesses exempt from local taxation, such as banks and insurance companies;
  • Receipts that are exempt from the gross receipts tax; and
  • Receipts subject to the City’s Early Care and Education Commercial Rents Tax.

Business Activity

Tax Rate

Retail Trade; Wholesale Trade; and Certain Services

.175%

Manufacturing; Transportation and Warehousing; Information; Bio-Technology; Clean Technology; and Food Services

.500%

Accommodations; Utilities; and Arts Entertainment and Recreation

.425%

Private Education and Health Services; Administrative and Support Services; and Miscellaneous Business Activities

.690%

Construction

.475%

Financial Services; Insurance; and Professional, Scientific and Technical Services

.600%

Real Estate and Rental and Leasing Services

.325%

Estimated business tax payments are due April 30th, July 31st and October 31st. Residential Landlords with less than $1,170,000 in gross receipts are exempt from estimated quarterly business tax payments and will not receive an estimated business tax payment notice. Learn more about quarterly estimated payments. 

  • Statement by City Attorney Dennis Herrera on legal victory for Prop. C homeless services ballot measure
  • Statement by Treasurer Cisneros about taxes passed by the voters in the 2018 elections.
  • Article 28: Homelessness Gross Receipts Tax Ordinance
  • San Francisco Business and Tax Regulations Code Sections 6.9-1 through 6.9-5 of Article 6 for additional information on Determinations, Returns and Payments.

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