Business Taxes
Your business does not owe general business and occupation (B&O) tax if you had annual income of less than $100,000. But you still must file and report that to the City, even if you had no activity. Seattle businesses that file their city taxes annually now have until April 30 each year to file returns and submit payments due. The due date for annual filers will remain April 30 going forward.
The Seattle business license tax is applied to the gross revenue that businesses earn. It is sometimes called the Seattle business and occupation tax (B&O tax) or gross receipts tax. Depending on your situation, filing your Seattle taxes may be relatively simple or fairly complex.
If you need to file a 2023 annual tax return and have revenue that is below the $100,000 threshold, you can use this tax form. The Seattle business license tax is not the same as the Washington state B&O tax. You must file your Seattle taxes separately from your state taxes. To learn more about the state B&O tax, visit the Washington State Department of Revenue.
Overview
If you do business in Seattle, you must:
- Have a Seattle business license tax certificate.
- File a business license tax return.
- Pay any tax due.
You pay this tax if your annual taxable gross revenue is $100,000 or more. You can file and pay online using a credit card or an electronic check (e-check). Please note: There may be a fee to file electronically.
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 file online or over the phone. To file, call (206) 684-8484 and follow the voice prompts. You will need your customer number and obligation number.
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 tax form.
Need to file for previous years? Use one of these forms:
Tax rate
The Seattle business license tax rate varies by business type. For more information, see tax rates and classifications.
How the tax works
Your gross revenue determines the amount of tax you pay. To calculate this amount, multiply your taxable gross revenue amount by the tax rate.
For example, if the retail sales tax rate is 0.00222 (.222%) and the business has a taxable gross revenue amount of:
- $100,000, the business pays $222.
- $1,000,000, the business pays $2,220, and so forth.
Read the code
You can read the Seattle Municipal Code (SMC) for legal details about the Seattle business license tax.
SMC Chapter 5.45 covers the business license tax.
Seattle business tax rule 5-006 provides further information.
Due dates
The date your taxes are due depends on your reporting status. Your reporting status indicates how often you are required to file taxes and is listed on your business license. You can also find it online by accessing your FileLocal account. If you do not know your reporting status, contact us.
This table summarizes Seattle business license tax due dates for each reporting status. Prior to and including tax year 2019, annual tax returns were due on Jan. 31.
| Reporting status | Period | Tax return due date |
|---|---|---|
| Annually | Calendar year ends Dec. 31 | April 30 |
| Quarterly | 1st quarter ends March 31 | April 30 |
| 2nd quarter ends June 30 | July 31 | |
| 3rd quarter ends Sept. 30 | Oct. 31 | |
| 4th quarter ends Dec. 31 | Jan. 31 | |
| Monthly | March 31, for example | Last day of the following month: April 30, for example |
Late fees and interest
You pay a penalty fee for filing taxes after the due date. The penalty fee increases the longer you wait to file. Current rates are reflected in the table below.
| Tax return filed | Late fee amount ($5 minimum) |
|---|---|
| 1st month after the due date | 9% of tax owed |
| 2nd month after the due date | 19% of tax owed |
| 3rd month after the due date or anytime after | 29% of tax owed |
In addition to late fees, you must also pay interest if you file late. Interest accrues from the due date until the date paid. The 2023 interest rate is 3 percent. The 2024 interest rate is 6 percent. The interest due is equal to:
(annual interest rate / 360) x (tax owed amount) x (number of days late)
You will not be charged a late fee or interest if you do not owe any tax. But you must still file a tax return.
See a list of interest rates for assessments and refunds over the years.
If you have any questions, please call our general information hotline at (206) 684-8484 or email tax@seattle.gov.
Request a hard copy form
You do not need to fill out a hard-copy form if you file taxes online. For more information about filing online, see Manage your account online.
If you choose not to file your taxes online, we will send you a blank tax form. Do not reuse an old tax form to file. We cannot process old tax forms because each uses a unique bar code.
If you need a blank business license tax form, please fill out the form below or contact us directly at (206) 684-8484 or tax@seattle.gov, and we will mail or fax you a form.