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Business Tax Rates
San José Business Tax Rate Schedule
The schedule below is for business located within the borders of San José. Please note the additional fee for any business that has more than eight employees.

Type of Business
Annual Tax
Additional Tax Increments
Not to Exceed
San José Businesses
$150.00 up to eight employees
$18.00 per employee over eight
Residential Landlords
$150.00 up to 30 units
$5.00 per unit over 30
Commercial Landlords
$150.00 up to 15,000 square feet
$0.01 per square foot over 15,000
Mobile Home Parks
$150.00 up to 30 lots

Out of Town Business Tax Rate Schedule

The out of town rate schedule is for businesses that are located out side of San José but will be coming into the City to do work. Please estimate the duration of the job and the number of employees that will physically be coming to San José.

The fees are based on the average number of days in San José during the year, with an average of eight or fewer employees. The number of days is not successive, but an accumulative total of the number of days the job will require. The fee for any number of employees more than eight is $18 per employee.

Calendar Days
Cost per employee over 8 
5 or less No fee (application required)  
6 - 29 $37.50 min up to 8 employees $4.50
30 - 89 $56.25 min up to 8 employees $6.75
90 - 119 $75.00 min up to 8 employees  $9.00
120 or more $150.00 min up to 8 employees  $18.00