Due dates
due
Due dates
<p>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.</p>
<p>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.</p>
<table class="table table-striped"><colgroup><col width="10%" /><col width="45%" /><col width="45%" /></colgroup>
<thead>
<tr>
<th>Reporting status</th>
<th>Period</th>
<th>Tax return due date</th>
</tr>
</thead>
<tbody>
<tr>
<td>Annually</td>
<td>Calendar year ends Dec. 31</td>
<td>April 30</td>
</tr>
<tr>
<td rowspan="4">Quarterly</td>
<td>1st quarter ends March 31</td>
<td>April 30</td>
</tr>
<tr>
<td>2nd quarter ends June 30</td>
<td>July 31</td>
</tr>
<tr>
<td>3rd quarter ends Sept. 30</td>
<td>Oct. 31</td>
</tr>
<tr>
<td>4th quarter ends Dec. 31</td>
<td>Jan. 31</td>
</tr>
<tr>
<td>Monthly</td>
<td>March 31, for example</td>
<td>Last day of the following month: April 30, for example</td>
</tr>
</tbody>
</table>
<!--
<table class="stripe">
<tbody>
<tr><th valign="top" width="50%">Reporting Status</th><th valign="top" width="50%">Tax return due date</th></tr>
<tr>
<td valign="top" width="50%">Annually:</td>
<td valign="top" width="50%"></td>
</tr>
<tr>
<td valign="top" width="50%"> calendar year ends Dec. 31</td>
<td valign="top" width="50%">Jan. 31</td>
</tr>
<tr>
<td valign="top" width="50%">Quarterly:</td>
<td valign="top" width="50%"> </td>
</tr>
<tr>
<td valign="top" width="50%"> 1st quarter ends March 31</td>
<td valign="top" width="50%">April 30</td>
</tr>
<tr>
<td valign="top" width="50%"> 2nd quarter ends June 30</td>
<td valign="top" width="50%">July 31</td>
</tr>
<tr>
<td valign="top" width="50%"> 3rd quarter ends Sept. 30</td>
<td valign="top" width="50%">Oct. 31</td>
</tr>
<tr>
<td valign="top" width="50%"> 4th quarter ends Dec. 31</td>
<td valign="top" width="50%">Jan. 31</td>
</tr>
<tr>
<td valign="top" width="50%">Monthly:</td>
<td valign="top" width="50%"> </td>
</tr>
<tr>
<td valign="top" width="50%"> March 31, for example</td>
<td valign="top" width="50%">Last day of following month:<br />April 30, for example</td>
</tr>
</tbody>
</table> -->
<p></p>
<h2 id="latefees">Late fees and interest</h2>
<p>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. </p>
<table class="table table-striped"><colgroup><col width="45%" /><col width="55%" /></colgroup>
<thead>
<tr>
<th>Tax return filed</th>
<th>Late fee amount ($5 minimum)</th>
</tr>
</thead>
<tbody>
<tr>
<td>1st month after the due date</td>
<td>9% of tax owed </td>
</tr>
<tr>
<td>2nd month after the due date</td>
<td>19% of tax owed </td>
</tr>
<tr>
<td>3rd month after the due date or anytime after</td>
<td>29% of tax owed</td>
</tr>
</tbody>
</table>
<!--
<table class="stripe">
<tbody>
<tr><th valign="top" width="283">Tax return filed</th><th valign="top" width="283">Late fee amount</th></tr>
<tr>
<td valign="top" width="283">1st month after the due date</td>
<td valign="top" width="283">5% of tax owed</td>
</tr>
<tr>
<td valign="top" width="283">2nd month after the due date</td>
<td valign="top" width="283">15% of tax owed</td>
</tr>
<tr>
<td valign="top" width="283">3rd month after the due date,<br /> or anytime after</td>
<td valign="top" width="283">25% of tax owed</td>
</tr>
<tr>
<td valign="top" width="283"> </td>
<td valign="top" width="283">($5 minimum penalty)</td>
</tr>
</tbody>
</table>
-->
<p>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:</p>
<p style="text-align: center;"><strong>(annual interest rate / 360) x (tax owed amount) x (number of days late)</strong></p>
<p>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.</p>
<p><a href="documents/Departments/CityFinance/BusinessLicenseTax/InterestRates.pdf" target="_blank" rel="noopener">See a list of interest rates for assessments and refunds over the years.</a></p>
<p>If you have any questions, please call our general information hotline at <a href="tel: +1 (206) 684-8484">(206) 684-8484</a> or email <a href="mailto:tax@seattle.gov">tax@seattle.gov</a>.</p>