Overview
overview
Overview
<p>If you do business in Seattle, you must:</p>
<ul>
<li>Have a Seattle business license tax certificate.</li>
<li>File a business license tax return.</li>
<li>Pay any tax due.</li>
</ul>
<p>You pay this tax if your annual taxable gross revenue is $100,000 or more. You can <a href="/city-finance/business-taxes-and-licenses/manage-your-account-online">file and pay online</a> using a credit card or an electronic check (e-check). Please note: There may be a fee to file electronically.</p>
<p>You do not pay the tax if your annual taxable gross revenue is less than $100,000 or if you have no business activity for the year. You are still required, however, to report your gross revenue, even if zero, to the City of Seattle. In this case you can <a href="/city-finance/business-taxes-and-licenses/manage-your-account-online">file online</a> or over the phone. To file, call <a href="tel: +1 (206) 684-8484">(206) 684-8484</a> and follow the voice prompts. You will need your customer number and obligation number.</p>
<p>If you need to file a 2022 annual tax return for a business with taxable revenue that is under the $100,000 threshold, you can download this <a href="documents/Departments/CityFinance/BusinessLicenseTax/Annual%20Tax%20Form%202022.pdf" target="_blank" rel="noopener">tax form</a>.</p>
<p>Need to file for previous years? Use one of these forms:</p>
<p><a href="documents/Departments/CityFinance/BusinessLicenseTax/Forms%20with%20Updated%20Links%20Oct%202022/Annual%20Tax%20Form%202021%20-%20v.9-2022.pdf" target="_blank" rel="noopener">2021 annual tax form</a></p>
<p><a href="documents/Departments/CityFinance/BusinessLicenseTax/Forms%20with%20Updated%20Links%20Oct%202022/Annual%20Tax%20Form%202020%20-%20v.9-2022.pdf" target="_blank" rel="noopener">2020 annual tax form</a></p>
<p><a href="documents/Departments/CityFinance/BusinessLicenseTax/Annual%20Tax%20Form%202019.pdf" target="_blank" rel="noopener">2019 annual tax form</a></p>
<h2>Tax rate</h2>
<p>The Seattle business license tax rate varies by business type. For more information, see <a href="/city-finance/business-taxes-and-licenses/business-taxes/tax-rates-and-classifications">tax rates and classifications</a>.</p>
<h2>How the tax works</h2>
<p>Your gross revenue determines the amount of tax you pay. To calculate this amount, multiply your taxable gross revenue amount by the tax rate.</p>
<p>For example, if the retail sales tax rate is 0.00222 (.222%) and the business has a taxable gross revenue amount of:</p>
<ul>
<li>$100,000, the business pays $222.</li>
<li>$1,000,000, the business pays $2,220, and so forth.</li>
</ul>
<h2>Read the code</h2>
<p>You can read the Seattle Municipal Code (SMC) for legal details about the Seattle business license tax.</p>
<p><a href="https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.45BULITA" target="_blank" rel="noopener">SMC Chapter 5.45</a> covers the business license tax.</p>
<p><a href="documents/Departments/CityFinance/Business%20Tax%20Rules/CF_321526_5-006.pdf" target="_blank" rel="noopener">Seattle business tax rule 5-006</a> provides further information.</p>
<p><a href="/city-finance/about-city-finance/directors-rules" target="_blank" rel="noopener">Read all of the City Tax Rules.</a></p>