New San Francisco Commercial Rents Tax and the still shifting San Francisco tax landscape

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June 2018


Recent San Francisco elections resulted in passage of a commercial rents tax measure modifying the city's gross receipts tax regime for commercial landlords. The current tax rate imposed on commercial rents is approximately 0.3% under the city's gross receipts tax regime. Effective January 2019, the Early Care and Education Commercial Rents Tax imposes an additional 3.5% tax on commercial rents, 1% rents from warehouses. Three additional tax measures may be introduced on the November 2018 ballot. 

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Peter Michalowski

Peter Michalowski

State and Local Tax Leader, PwC US

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