San Francisco Gross Receipts Tax Calculator 2026 β GRT + Homelessness + Executive Surtax
Calculate SF GRT across all 14 industry tiers, Homelessness GRT surcharge (above $50M), and Overpaid Executive Tax. Apportionment by SF payroll with multi-year liability projection.
$
Total worldwide gross receipts (before apportionment) $
Total wages paid to SF employees $
Total wages globally β apportionment = SF/Total Highest exec pay Γ· SF median worker pay. Surtax if β₯100Γ
Small business exemption: $2.25M threshold
Revenue examples:
$0
Total SF Tax Due
$0
Base GRT
$0
Homelessness GRT
$0
Overpaid Exec Surtax
SF GRT Calculation Detail
SF Gross Receipts Tax Overview
San Francisco's GRT system has three layers: (1) Base GRT by industry, (2) Homelessness GRT on receipts over $50M, and (3) Overpaid Executive Tax when executive pay exceeds 100Γ median worker pay.
Apportionment Formula
SF Apportionment Ratio = SF Payroll Γ· Total Worldwide Payroll
SF Gross Receipts = Total Revenue Γ SF Apportionment Ratio
Base GRT = SF Gross Receipts Γ Industry Rate
Homelessness GRT = (SF Receipts β $50M) Γ HGRT Rate (if applicable)
Overpaid Exec Tax = SF Gross Receipts Γ OET Rate (if ratio β₯ 100Γ)
Total SF Tax = Base GRT + Homelessness GRT + OET
Extended
Full SF Tax Simulator β All Components + Multi-Year Projection
Industry selector, apportionment slider, executive comp toggle, and stacked bar chart of all GRT components
All 14 SF GRT industry rates for 2026. Apportioned SF receipts are from your main calculator inputs.
Base GRT
Homelessness GRT
Exec Surtax
| Industry | NAICS | Base Rate | Base GRT | HGRT | Total |
|---|
Multi-year SF tax projection assuming annual revenue growth rate.
| Year | Revenue | SF Receipts | Base GRT | HGRT | Exec Tax | Total |
|---|
Frequently Asked Questions
What is San Francisco Gross Receipts Tax?
The San Francisco Gross Receipts Tax (GRT) replaced the SF payroll expense tax beginning in 2014 and was fully phased in by 2018. It taxes a business's apportioned SF gross receipts (revenue attributable to San Francisco) at rates that vary by industry, ranging from 0.16% to 1.0% in 2026. Businesses with more than $2.25M in combined taxable payroll expense (or $2.25M in payroll if electing the alternative payroll tax) also pay a quarterly minimum tax. All businesses with SF nexus must register and file, even if revenue is below the threshold.
How does SF GRT apportionment work?
For most businesses, SF gross receipts are apportioned based on a combination of factors. For most service businesses, it is a single-factor payroll apportionment: SF Gross Receipts = Total Gross Receipts Γ (SF Payroll / Total Payroll). For retailers and some other businesses, a different formula may apply. This means if 30% of your employees and payroll is in San Francisco, then 30% of your worldwide revenue is subject to SF GRT. The tax is on the apportioned gross receipts, not net income.
What is the SF Homelessness Gross Receipts Tax?
The SF Homelessness Gross Receipts Tax (SF Admin Code Β§6.9-3) applies an additional surcharge on SF gross receipts above $50M. It was enacted in 2018 (Prop C). Rates range from 0.175% to 0.69% depending on industry, applied only to the portion of SF receipts exceeding $50M. This is additive to the base GRT. For companies with large SF revenues, this can be a significant additional burden β for example, a tech company with $500M in SF-apportioned revenue in the "large business" category faces both the base GRT and the HGRT surcharge.
What is the SF Overpaid Executive Gross Receipts Tax?
The SF Overpaid Executive Tax (enacted by Prop L, 2020) is an additional GRT surcharge when the highest-paid employee (or independent contractor) earns more than 100Γ the median compensation of all SF employees. Rates range from 0.1% (100xβ200x ratio) to 0.6% (above 500x ratio), applied to SF gross receipts. This was the first "CEO pay ratio tax" in the US. The tax is calculated on the same apportioned SF gross receipts base as the regular GRT, with the surcharge determined by the executive compensation ratio.
Who is exempt from SF Gross Receipts Tax?
Exemptions include: (1) Businesses with less than $2.25M in total revenue (small business exemption β no GRT owed, though registration still required). (2) Certain nonprofits and government entities. (3) Insurance companies (pay a different tax). (4) Financial institutions in some categories pay the GRT but under special rules. The $2.25M threshold is indexed annually. Businesses between $2.25M and approximately $25M may qualify for reduced rates or credits. Starting a new business in SF? You may qualify for a 3-year exemption under the city's new business registration exemption.