San Francisco’s complex tax filings due March 2

What happened?

Companies engaging in business in San Francisco (the city) must register in the city and pay a license fee by March 2, 2026 for the 2026/2027 period. Additionally, businesses may be subject to up to four main city taxes: the San Francisco Gross Receipts, Homelessness Gross Receipts, Commercial Rents, and Overpaid Executive taxes. The 2025 filing and final payment deadline for these taxes is March 2, 2026 (an extension to file but not pay is available until November 30, 2026). 

For a discussion of the Los Angeles City Business Tax, also due on March 2, 2026, access PwC’s Insight, available here.

San Francisco’s doing business (nexus) standards include maintaining a fixed place of business within the city; performing any work (including remote work and solicitation) within the city for all or part of any seven days during the calendar year; or generating more than $500,000 in San Francisco-sourced gross receipts during the calendar year. Except in certain limited circumstances, tax filings must be made online, through the city’s website. Penalties and interest will accrue for missed year-end payments and for late filings.

The rules governing San Francisco taxes, including the city’s economic nexus standard, are unique and complex. It may be helpful to evaluate whether a filing obligation exists and how gross receipts should be apportioned to the city. If no filings historically have been made, it also may be worth considering whether any financial liability should be accrued and what remediation steps may be appropriate.