Exemptions from the business license tax

Certain organization and business types are not required to obtain a Seattle business license or pay the business license tax. They are exempt from these requirements. Certain types of revenue are also exempt.

Exemptions are different than deductions. You do not report exemptions on your tax return; you must report deduction amounts. To learn about deductions, see deductions from the Seattle business license tax.

Guidelines to follow

You qualify for an exemption if your business or revenue type is defined as an exemption in the Seattle Municipal Code.

Before you file, review the allowable exemptions from the Seattle business license tax. To get a list of exemptions and a general overview of each one, see exemption list for the Seattle business license tax.

If you have questions, please contact us.

Read the code

You can read the Seattle Municipal Code (SMC) for legal details about exemptions.

SMC Chapter 5.45.090 covers exemptions from the Seattle business license tax.