Shawn Lavi, CPA, is the principal and the author of this page. Elias Lavi is co-owner and founder.
San Francisco is a city and a county at once. It has its own business taxes, its own transfer tax table, and a Rent Board reporting rule tied to your right to raise rent. We work with San Francisco owners remotely, by Zoom, phone, and secure upload. Our only office is at 7707 Sunset Blvd in Los Angeles. We have no office in San Francisco.
You work directly with Shawn Lavi, CPA or Elias Lavi, CPA.
Business registration and gross receipts tax for landlords
Everyone doing business in San Francisco renews a business registration every year, even if exempt from the fee. The 2026 filing was due March 2. The fee scales with San Francisco gross receipts and starts at $55, plus a $4 state fee, for receipts up to $100,000.
The $5,000,000 small business exemption from the gross receipts tax does not cover lessors of residential real estate. A residential lessor is treated as a separate person for each building, with its own account number and return. A building where you lease fewer than 4 residential units does not need its own return. The Homelessness Gross Receipts Tax starts above $25 million in San Francisco gross receipts.
The Rent Board housing inventory
Owners report unit information to the Rent Board's housing inventory every year by March 1. Reporting gives you a license to impose rent increases. If you fall out of compliance, that license is suspended, and tenants do not owe increases for the months you were out.
Short-term rentals
Only a permanent resident can host. That means living in the unit at least 275 nights a year, with no more than 90 unhosted nights. You need a San Francisco business registration certificate and a certificate from the Office of Short-Term Rentals. Stays under 30 days owe the 14% transient occupancy tax.
San Francisco transfer tax
San Francisco's rate applies to the whole price and climbs with value. Per $500, it is $2.50 up to $250,000, $3.40 up to $1 million, $3.75 up to $5 million, and $11.25 up to $10 million. From $10 million to $25 million it is $27.50, and $30.00 at $25 million or more.
The regular assessment appeal window in San Francisco runs July 2 through September 15, earlier than in Los Angeles.
San Francisco FAQs
Does my 6-unit building need its own San Francisco gross receipts return?
Generally yes, unless it is exempt under Code section 954. Residential lessors file a return for each building, except buildings where they lease fewer than 4 residential units.
What is the transfer tax on a $3 million San Francisco sale?
$3.75 per $500 on the full price, or $22,500.
Can a Los Angeles CPA handle my San Francisco filings?
Yes. We work remotely and file with the Treasurer and Tax Collector online.
Book a free 30-minute New Client Introduction
Send us last year's San Francisco registration and your return. We will tell you what is due and when.
Book a free 30-minute New Client Introduction
General information only, not advice for your situation. Rules and rates change, so we confirm them before you act.