San Francisco Business Registration Due February 28
Filing and Payment
All San Francisco businesses must file a unified Annual Business Registration and Tax Form to renew their business registration and file and pay an applicable business taxes. Filing and payments are due on or before March 2, 2026 (since Feb 28 is a Saturday). Online forms must be transmitted before midnight on March 2, 2026. Payments must also be received or postmarked on or before March 2, 2026. Failure to meet these deadlines will result in penalties, interest, and fees.
Small Business Enterprise Exemption Threshold Increases
The small business enterprise exemption threshold for the Gross Receipts Tax (but not including the Administrative Office Tax) is $5,000,000 in combined San Francisco gross receipts for all businesses except lessors of residential real estate.
Commercial Rents Tax Small Business Exemption Threshold
Persons are required to file if they lease, sublease, or otherwise rent out commercial space in San Francisco and had more than $2,325,000 in combined taxable San Francisco gross receipts.
Homelessness Gross Receipts Tax
The tax generally applies to business activities from which the business generates San Francisco gross receipts of over $25 million.
Business Tax Filing Extension Deadline
If you qualify and request an extension, your deadline to file annual business taxes is November 30. The deadline for an extension to file annual business taxes has changed to better align the City’s extension deadline with California’s deadline, providing additional time to complete returns.
All businesses must renew their business registration each year, even if exempt from the registration fee. You are required to file an annual business tax return for tax year 2025 if:
You had more than $5,000,000 in San Francisco gross receipts in 2025; OR
You made estimated (quarterly) payments toward 2025 San Francisco business taxes; OR
You are a residential landlord and you rented out four or more units in any individual building in 2025.