COVID-19 Tax Relief for Businesses

The Board of Supervisors recently passed legislation that provides pandemic business tax relief to certain businesses that have gross receipts of less than $25 million. You must renew your registration or file a tax return by April 30, 2021 to determine if you qualify for this relief. To learn more, view our video summarizing COVID-19 business tax relief. 

The Office of the Treasurer & Tax Collector has taken several additional actions to alleviate the growing financial burdens on San Francisco taxpayers and to address the related economic downturn due to COVID-19. Learn more about additional tax and fee relief. 

When you renew your registration or file your return, you will be asked the following questions to determine if you qualify for relief. If you answer “yes” to the final question and your business has 2019 gross receipts of less than $25 million, your business will qualify for relief.

  • Do you operate a restaurant or facility that prepares and serves food for delivery or carry out?
  • Did any of the COVID-19 San Francisco Health Officer Orders require your business to completely stop operating? Please answer yes even if the closure was temporary.
  • Did you receive more than 50% of your 2019 combined San Francisco Gross Receipts from the business activities described in the two questions above? (For example, if 70% of your 2019 receipts were from your hair salon, and 30% were from your dog daycare, and only the hair salon had to shut down, answer "yes")

Qualifying businesses will receive the following relief:

  • Waiver of 2020-21 Business Registration Fee
  • Waiver of 2020-21 Regulatory License Fees

Businesses are not required to pay the waived fees, and businesses that already paid any of the fees will receive an automatic refund.

Smaller Businesses
Renew 2020-21 Business Registration 

  • 2019 taxable gross receipts LESS than $1,200,000 AND

  • Payroll expense LESS than $320,000

 Renew Here

Larger Businesses
File 2020 Annual Business Tax Returns

  • 2020 taxable gross receipts MORE than $1,200,000 OR

  •  Payroll expense MORE than $320,000

File Here 

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