Business license in San Jose, CA
San Jose requires a Business Tax Certificate for most businesses. Tax based on employee count. Most recent published general rate: $216.35 base tax (1–2 employees) plus $36.09 per employee for 3–35 employees (higher brackets above), effective July 1, 2024; plus $4 state SB 1186 fee. Rates adjust annually.
Business Tax Certificate. Tax based on employee count. Most recent published general rate: $216.35 base tax (1–2 employees) plus $36.09 per employee for 3–35 employees (higher brackets above), effective July 1, 2024; plus $4 state SB 1186 fee. Rates adjust annually.
Home-based businesses
Every person engaged in business in the City must pay the business tax, including home-based businesses; check zoning home occupation rules.
Other common requirements
- Fictitious Business Name statement with the Santa Clara County Clerk-Recorder if using a DBA
- California seller's permit (CDTFA) if selling taxable goods
- Zoning/occupancy approval for commercial space
- Businesses operating 5 or fewer days in San Jose still register (no fee)
Local rules depend on what you do and where. Use this as a starting point, then confirm with City of San José Finance Department – Business Tax: official page.