State of California Income Tax San Francisco, California Local Income Tax

1.
San Francisco Income Tax

1.50%

tax rate for residents who live in San Francisco

1.50%

tax rate for nonresidents who work in San Francisco

Residents of San Francisco pay a flat city income tax of 1.50% on earned income, in addition to the California income tax and the Federal income tax.

Nonresidents who work in San Francisco also pay a local income tax of 1.50%, the same as the local income tax paid by residents.

San Francisco Income Tax Information:

The San Francisco local income tax is imposed on employers, not employees

2.
What is a local income tax?

A local income tax is a special tax on earned income collected by local governments like counties, cities, and school districts. Fourteen states including California allow local governments to collect an income tax.

While the federal income tax and the California income tax are progressive income taxes with multiple tax brackets, all local income taxes are flat-rate taxes which are the same for every taxpayer regardless of income.

Another major difference between local income taxes and federal or state taxes is that most local taxes are collected only on earned income, and not on capital gains or other non-earned income like interest and dividends.

3.
How do you pay the San Francisco income tax?

The San Francisco income tax is due on April 15th, when you file your federal and state tax returns. Because calculating your local income tax is relatively simple compared to your other tax returns, many tax preparers will file your San Francisco income tax return for free.

If you file your own taxes, the San Francisco tax collector will likely mail you a copy of the tax forms you need by April. Unfortunately, many leading e-file providers (like TurboTax and H&R Block) do not support local income taxes. San Francisco may have a proprietary e-filing system you can use alongside your state and federal e-filing provider.

4.
Other local income taxes in California

We have information on the local income tax rates in 1 California localities. Use this list to compare the San Francisco income tax with local income taxes in nearby cities. Click on any city or county for more details.

San Francisco
1.50%