Annual Business Registration and Tax Form
Due March 2, 2026
The San Francisco Annual Business Registration and Tax Form includes Business Registration Renewal and, if applicable, the Gross Receipts Tax, Homelessness Gross Receipts Tax, Commercial Rents Tax, Overpaid Executive Gross Receipts Tax, and Administrative Office Tax. To avoid late penalties/fees, your filings must be submitted and paid on or before March 2, 2026.
All persons doing business in San Francisco must renew their registration each year, even if they are exempt from the registration fee. For 2025, persons other than lessors of residential real estate are required to file annual business taxes if in the tax year they were engaged in business in San Francisco, were not otherwise exempt, and had more than $5,000,000 in combined taxable San Francisco gross receipts. Exemption and exclusion provisions are listed in Section 954 of th Business and Tax Regulations Code. The most common exemption is for certain non-profit organizations exempt from income tax. Due to the extensive features offered in the online form, taxpayers are encouraged to use it if they are eligible to do so.
You ARE ENCOURAGED to file if your 2025 gross receipts were less than or equal to $5,000,000 AND you made estimated (quarterly) payments toward 2025 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 other than lessors of residential real estate also must file a Return if they have over $2,325,000 in combined taxable gross receipts in the City, computed without regard to the small business exemption in Code Section 954.1, and receive gross receipts from the lease of Commercial Space in properties in the City. Also, 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.
Filings are due by March 2, 2026 unless you have received an extension to file by November 30, 2026. Payments are due by March 2, 2026, regardless of any filing extensions. Failure to meet these deadlines will result in penalties, interest, and fees.
To qualify for an extension to file by November 30, 2026, you must submit this extension request and make the required extension payment by March 2, 2026. The required payment is generally 110% of your prior year’s tax liability for each tax type. For business registration renewal, the required payment in amount calculated using 110% of your most recently reported San Francisco gross receipts or payroll expense, applied to the current registration fee schedule. If you do not make the required payment by March 2, 2026, or you do not file your tax return by November 30, 2026, 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
Business Activity Categories generally are defined as business activities described in specified 2022 NAICS codes. For the full descriptions of the applicable 2022 NAICS codes, go to www.census.gov/naics. The descriptions below apply to tax year 2025 only.
Category 1:
Business activities described in NAICS Codes: 42 (Wholesale Trade), 44 and 45 (Retail Trade), 532 (Rental and Leasing Services), 71 (Arts, Entertainment, and Recreation), 722 (Food Services and Drinking Places), 811 (Repair and Maintenance), 812 (Personal and Laundry Services) but not 812930 (Parking Lots and Garages), and 813 (Religious, Grantmaking, Civic, Professional, and Similar Organizations)
Category 2:
Business activities described in NAICS Code: 721 (Accommodation)
Category 3:
Business activities described in NAICS Codes: 531 (Real Estate), 5612 (Facilities Support Services), 5617 (Services to Buildings and Dwellings), 812930 (Parking Lots and Garages)
Category 4:
Business activities described in NAICS Codes: 11 (Agriculture, Forestry, Fishing and Hunting), 21 (Mining, Quarrying, and Oil and Gas Extraction), 22 (Utilities), 31 through 33 (Manufacturing), 48 and 49 (Transportation and Warehousing), 524 (Insurance Carriers and Related Activities), 541714 (Research and Development in Biotechnology (except nanobiotechnology)), 5611 (Office Administrative Services), 5613 (Employment Services), 5614 (Business Support Services), 5615 (Travel Arrangement and Reservation Services), 5616 (Investigation and Security Services), 5619 (Other Support Services), 92 (Public Administration)
Category 5:
Business activities described in NAICS Codes: 51 (Information), 5222 (Nondepository Credit Intermediation), 5223 (Activities related to Credit Intermediation), 533 (Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)), 54 (Professional, Scientific, and Technical Services) but not 541714 (Research and Development in Biotechnology (except nanotechnology)), 55 (Management of Companies and Enterprises), 562 (Waste Management and Remediation Services), 61 (Educational Services), 62 (Healthcare and Social Assistance), and all other business activities not otherwise exempt and not elsewhere subjected to a gross receipts tax rate or the administrative office tax.
Category 6:
Business activities described in NAICS Codes: 521 (Monetary Authorities-Central Bank), 5221 (Depository Credit Intermediation), 523 (Securities, Commodity Contracts, and Other Financial Investments and Related Activities), 525 (Funds, Trusts, and Other Financial Vehicles)
Category 7:
Business activities described in NAICS Code: 23 (Construction)
2026-27 Business Registration Renewal Fee Schedule
Business Registration Fees are based on San Francisco gross receipts or payroll expense. Business Registration Fees for the registration year beginning April 1, 2026 and ending March 31, 2027.
| 2025 San Francisco Gross Receipts | Fee | State Fee |
| $0 to $100,000 | $55 | $4 |
| $100,000.01 to $250,000 | $95 | $4 |
| $250,000.01 to $500,000 | $160 | $4 |
| $500,000.01 to $750,000 | $320 | $4 |
| $750,000.01 to $1,000,000 | $440 | $4 |
| $1,000,000.01 to $1,500,000 | $625 | $4 |
| $1,500,000.01 to $2,000,000 | $875 | $4 |
| $2,000,000.01 to $2,500,000 | $1,130 | $4 |
| $2,500,000.01 to $5,000,000 | $1,885 | $4 |
| $5,000,000.01 to $7,500,000 | $800 | $4 |
| $7,500,000.01 to $15,000,000 | $2,000 | $4 |
| $15,000,000.01 to $25,000,000 | $6,500 | $4 |
| $25,000,000.01 to $50,000,000 | $20,000 | $4 |
| $50,000,000.01 to $100,000,000 | $40,000 | $4 |
| $100,000,000.01 to $200,000,000 | $50,000 | $4 |
| $200,000,000.01 and over | $60,000 | $4 |
For businesses that qualify as Administrative Offices, the following Business Registration Fees apply for the registration year beginning April 1, 2026 and ending March 31, 2027.
| 2025 San Francisco Payroll Expense | Fee | State Fee |
| $0 to $500,000 | $500 | $4 |
| $500,000.01 to $1,500,000 | $1,000 | $4 |
| $1,500,000.01 to $2,500,000 | $15,000 | $4 |
| $2,500,000.01 to $25,000,000 | $25,000 | $4 |
| $25,000,000.01 or more | $35,000 | $4 |
Gross Receipts Tax rates vary depending on the amount of San Francisco gross receipts and the Business Activity Category.
2025 & 2026 Rates
| Category | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 0-$1M | 0.100% | 0.185% | 0.413% | 0.250% | 1.000% | 1.500% | 0.500% |
| $1M-$2.5M | 0.130% | 0.201% | 0.413% | 0.250% | 1.000% | 1.500% | 0.500% |
| $2.5M-$25M | 0.180% | 0.201% | 0.435% | 0.300% | 1.500% | 3.000% | 0.750% |
| $25M*-$50M | 0.336% | 0.331% | 0.435% | 0.504% | 1.176% | 2.352% | 0.672% |
| $50M-$75M | 0.336% | 0.582% | 0.435% | 0.840% | 1.344% | 3.024% | 1.008% |
| $75M-$100M | 0.336% | 0.582% | 0.435% | 0.840% | 1.344% | 3.024% | 1.008% |
| $100M-$150M | 0.336% | 0.582% | 0.435% | 1.176% | 1.344% | 3.360% | 1.344% |
| $150M-$250M | 0.504% | 0.582% | 0.435% | 1.176% | 1.512% | 3.360% | 1.344% |
| $250M-$500M | 0.672% | 0.582% | 0.435% | 1.344% | 1.680% | 3.360% | 1.512% |
| $500M-$1B | 0.840% | 0.582% | 0.435% | 1.344% | 1.680% | 3.360% | 1.512% |
| Over $1B | 1.008% | 0.582% | 0.435% | 1.512% | 1.680% | 3.360% | 1.680% |
*The Homelessness Gross Receipts Tax is an additional tax that applies to business activities with San Francisco gross receipts over $25 million. Learn more.
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.
In addition to completing the necessary Returns, 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 complete this Return under a separate Business Account Number for the portion of their business that is not leasing residential real estate.
Lessors of residential real estate in San Francisco must file a Return for each building if they are not otherwise exempt under Code section 954 unless they lease fewer than 4 units in any individual building.
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 $14,000,000 of gross receipts from these activities.
Based on its books and records, Corporation A determines that $13,000,000 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 $13,000,000 gross receipts from the 9 commercial units because its gross receipts were not less than or equal to the small business exemption threshold.
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.
2024 Annual Returns and Instructions
2023 Annual Returns and Instructions
2022 Annual Returns and Instructions
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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