Estimated business tax payments are due April 30th, July 31st and October 31st. Residential Landlords with less than $5,000,000 in gross receipts are exempt from estimated quarterly business tax payments and will not receive an estimated business tax payment notice.
Quarterly estimated payments reflected in our system will be based on your Annual Business Tax Return filing and will be displayed in the payment portal. You may pay the lesser of the amount displayed or an amount equal to 25% of your Business Taxes due for your Annual Business Tax Return filing, which may be $0.
You will need:
- Seven (7) digit Business Account Number.
- Last four (4) digits of your business Tax Identification Number (Federal EIN or SSN).
- Eight (8) character Online PIN. (Request a PIN Reset)
To Pay by Mail: Remit your payment and remittance detail to: San Francisco Tax Collector, P.O. Box 7425, San Francisco, CA 94120-7425
Quarterly Payments - Review and Possibly Adjust
Your 2025 estimated payments for each tax type are based on the lower of 25% of the liabilities shown on your 2024 business tax filing, which followed pre-Proposition M rules (see below for the calculations), and 25% of the liabilities that will be shown on your 2025 business tax filing, which will follow the post-Proposition M rules. To avoid overpaying your estimated tax payments, or leaving yourself with a significant 2025 tax liability to pay in 2025, it’s important to review and possibly adjust your estimated payments. Some of the changes from Prop M to consider in your review include:
- Gross Receipts Tax– The Small Business Exemption has more than doubled to $5 million in San Francisco gross receipts and tax rates have changed for all industries.
- Homelessness Gross Receipts Tax– Business activities with $25–$50 million in San Francisco gross receipts are now subject to tax. Rates have also changed for all industries.
- Overpaid Executive Tax – Exempts more businesses and OET rates have been significantly reduced.
- Commercial Rents Tax– The Small Business Exemption is now set at $2,325,000.
Estimated Quarterly Payments Calculation (following Pre-Proposition M rules)
Calculations of 2025 estimated quarterly business tax payments will be based on the information entered in your San Francisco Annual Business Tax Return for 2024 and will be displayed in the payment portal within 24 hours of completing your filing.
- For the Gross Receipts Tax (GR), we calculate 25% of your Gross Receipts Tax liability for 2024. If your 2024 gross receipts were less than $2,250,000, you do not have to pay any estimated payments for 2025.
- For the Administrative Office Tax (AOT), we calculate 25% of your AOT liability for 2024.
- For the Commercial Rents Tax (CR) and Homelessness Gross Receipts Tax (HGR), we assumed your relevant gross receipts remain constant from 2024 to 2025, and used those to estimate 25% of your CR and HGR liability for 2025.
- For the Overpaid Executive Tax (OE), we calculate 25% of your OE liability for 2024.
If you instructed our office to apply an overpayment from 2024 Return to future tax obligations, those credited amounts are reflected in the summary table on your notice.
If you file an extension for your 2024 Return, you must calculate and pay your first quarter estimated business tax payment by mail, even if you have requested out office to apply an overpayment to future obligations in your Annual Return. You will not see a calculation reflected in our system until you’ve filed the Annual Return.
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