Business Taxes for Landlords

Landlord Business Tax Information

Overview 

Under The City of Oakland’s Municipal Code 5.04.120, rental property is a business, which requires landlords of residential, commercial, Industrial and short-term rental property to register for and renew annually a Business Tax Certificate and pay business tax based on their annual gross rental receipts. This includes rentals through 3rd party platforms, such as Air BNB and Section 8.  

Frequently Asked Questions

Am I required to apply for a Business tax Certificate? 

  • All property owners in Oakland who rent out any property, including those who rent or sublet rooms, must register and pay the tax. 

How soon after I begin renting should I apply for a Business Tax Certificate? 

  • No more than 30 days from the date you begin to rent property.  

Do I have to come to the office? 

Click the Renewal Link  to renew your Business Tax Certificate. 

What is the registration fee to apply for a Business Tax Certificate? 

  • `The fee to apply for a Business Tax Certificate is a total of $109.00, which includes the registration fee of $100, the State Mandated Disability Access and Education Revolving Fund fee of $4.00 and the City Recordation & Technology Fee of $5.00.  

What documentation should I have ready when I apply? 

  • You will need your parcel number, legal ownership name, Driver’s License or another form of identification. If the rental property is newly purchased and the deed hasn’t been recorded yet, be prepared to be contacted by our office to supply a copy of the closing papers that reflect you as the new owner. 

How is the annual tax calculated?  

  • The general tax rate for landlords is $13.95 per $1,000 of annual gross rental income. If you renew online our system will calculate the tax due for you. If you choose not to use the online option, you can come to our Business Tax Office and receive help with the completion of the renewal form. We also have a business tax calculator link below to assist you. 

Business Tax Calculator

Remember the due date to renew is March 1st each year.   

Is there anything else the city requires me to do to rent property?

  • There is a requirement to register with the City’s Rent Adjustment Program  

(RAP), only if your rental is residential.  The Rent adjustment fee is paid with your business tax registration and annually with your Business Tax Certificate renewal. You will be required to pay a fee of $137 per tenant at the time of registration and each year during renewal. The Rent Adjustment Program acts as a mediator between tenants and landlords. The Revenue Management Bureau partners with the Rent Adjustment program to help you register with them and pay your annual RAP fees ONLY. You will need to contact them for any technical questions about the program. Learn more about the Rent Adjustment Program (RAP) 

 

 

 

 

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