Business Registration for Freelancers
Tax registration and business requirements for self-employed people in SF.
Table of contents
If you are a freelancer, independent contractor, or remote worker with an "SF nexus," you are technically a business in the eyes of the city. You must register with the SF Treasurer & Tax Collector.
1. Business Registration Certificate
Even if you just do occasional freelance design or coding, you must register within 30 days of starting work in the city.
- Cost: It ranges from ~$50 to $500+ per year depending on your "Gross Receipts" (your total revenue).
- Exemptions: If your SF gross receipts are under a certain threshold (usually ~$2M for most categories), you are exempt from the Gross Receipts Tax, but you still must pay the registration fee.
2. Proposition M (2025 Update)
A major tax reform passed in late 2024. Starting in 2025, the business tax structure is being simplified to help small businesses. Most freelancers earning under $5M in SF will see lower fees and less paperwork.
3. Fictitious Business Name (DBA)
If you are doing business under a name other than your legal name (e.g., "Golden Gate Design" instead of "John Doe"), you must file a Fictitious Business Name statement with the County Clerk.
4. Home Occupation Permit
Technically, if you work from your apartment, you need a "Home Occupation Permit" from the Planning Department. For most "laptop workers," this is a formality, but it’s required for businesses that have customers coming to the home or have employees.