Local Taxes & Fees in Berkeley, CA (2026)
2 verified local taxes & fees rules for Berkeley, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Vacancy Tax
Berkeley voters passed the Empty Homes Tax in 2022 to discourage long-term vacancy, charging owners of qualifying residential units that sit unoccupied for 182 days or more in a calendar year a substantial annual surcharge.
Berkeley Empty Homes Tax Measure M
Heavy RestrictionsBusiness Tax Classification
Berkeley taxes businesses through a gross-receipts schedule that varies by classification, with separate rates for retail, professional services, manufacturing, contractors, residential rentals, cannabis operators, and online platforms.
Berkeley Business License Tax Categories
Some RestrictionsLooking for Alameda County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Berkeley city rules.
Local Taxes & Fees in Alameda County →