Business Tax Amnesty Program

what is the Business Tax Amnesty Program?

Only Available from January 1, 2026 to December 31, 2026!

The City of San José is currently offering the Business Tax Amnesty Program. This means you can pay the taxes you owe in exchange for a waiver of penalties and interest. This program is for businesses and people who:

Have not registered their business
Have not paid taxes on time
Underreported employees, building size, or rental properties.

The Amnesty Program aims to ease the financial burden and ensure ongoing compliance with the City’s Business Tax ordinance. These fees help pay for important City services like Police, Fire, Parks, Recreation, Neighborhood Services, and San José Public Libraries.

Business Tax Requirements

The San José Municipal Code says that anyone who does business in San José must register with the City and get a business tax certificate within 90 days of starting their business.

People and businesses that usually have to pay the business tax include, but are not limited to:

Commercial and Residential Landlords
Stores
Wholesalers
Manufacturers
Service Companies
Self-employed Workers
Independent Contractors, and
Home-based Businesses

The tax also applies to part-time businesses.

What are the benefits of registering during the Amnesty period?

If you register under the Amnesty Program, you can pay the standard tax and have all late fees removed. You can also utilize City services that guide businesses through plan review, permits, and inspections. The City and local business groups offer coaching for new and experienced business owners who want to start, move, or grow a business in San José.

By registering your business, you can also connect with local professional groups and the Chamber of Commerce, which will keep you updated on rules and requirements for your type of business.

Next Steps

Fill out the Business Tax Registration Online Form

If you have questions, call the City’s business tax line at 408-535-7055 and select Option 2 to speak with a customer service representative.

Click below for further information:

Translations for Business Tax Amnesty Letter