San Francisco has postponed rate increases for certain businesses that received a tax reduction through Proposition F (2020) to the 2025 and 2026 tax years. This delay is retroactive to January 1, 2023. The postponement applies to the following business activities:
- Retail trade; certain services
- Wholesale trade
- Manufacturing, food services
- Accommodations; arts, entertainment and recreation
San Francisco has also postponed the 2024 tax year rate increase for many of the remaining sectors. For current tax rates, please review the table in the "Gross Receipts Tax Rates 2021-2024" section on the gross receipts tax website provided by the Office of the Treasurer-Tax Collector.
New office-based businesses can receive a tax credit for opening a business with a physical location in certain neighborhoods.
Film production incentives
The SF Film Commission offers the "Scene in San Francisco" rebate program. Qualifying productions are eligible for a refund of all payroll tax and city fees up to $600,000 per production.
Commercial equipment replacement and purchase rebates
San Francisco Water Power and Sewer has several rebate programs. These help businesses get new equipment that will help them save money and water.
Energy savings rebates
San Francisco Environment offers rebates to businesses to help them save money and energy.
San Francisco Community Investment Fund
Grow your business or nonprofit and help the community.
Note: This grant is offered by a certified not-for-profit financial institution that is a legally-separate entity from the City and County of San Francisco.
California Competes Credit
The California Competes Tax Credit is available to businesses that want to come to California or stay and grow in California.
Manufacturing and Research and Development Exemption
The Manufacturing and Research and Development Equipment Exemption is a partial tax exemption for eligible equipment purchases and leases.
New Employment Credit (NEC)
The NEC is available to qualified taxpayers that have hired a full-time employee on or after January 1, 2014 and paid wages for work by that employee.
California Grants Portal
The State of California has many grant opportunities for businesses and nonprofits.
California Business Investment Guide
A guide for businesses to find money and help from the Governor’s Office of Business and Economic Development.
ON HOLD: Employee Retention Tax Credit
The ERTC is a refundable tax credit that rewards businesses up to $26,000 per employee. It has been dramatically expanded to provide more financial relief to a larger group of employers.
Historic Preservation Tax Credit
This tax incentive aims to support the preservation of historic buildings.
Work Opportunity Tax Credit (WOTC)
The Work Opportunity Tax Credit is an income tax credit for employers who hire employees from eligible groups including youth, ex-offenders, and public assistance recipients.