Local Taxes & Fees in San Jose, CA (2026)
5 verified local taxes & fees rules for San Jose, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Mansion Tax (Measure ULA)
Measure E, approved by San Jose voters in 2020 and codified at SJMC 4.59, imposes a tiered real property transfer tax on sales above $2 million. Rates rise from $7.50 per $1,000 to $15 per $1,000, with revenue dedicated to affordable housing and homelessness prevention.
San Jose Real Property Transfer Tax Funds Affordable Housing
Some RestrictionsVacancy Tax
San Jose voters approved Measure M in November 2024 authorizing an Empty Homes Tax on residential units left vacant more than half the year. Owners must self-report annually; revenue funds affordable housing and homelessness services, with exemptions for owner death, repairs, and active marketing.
San Jose Empty Homes Tax Measure M Targets Long-Vacant Units
Heavy RestrictionsAffordable Housing Linkage Fee
SJMC Chapter 18.27 requires residential developers of 20 or more units to make 15% of units affordable or pay an in-lieu fee. SJMC Chapter 18.31 imposes a Commercial Linkage Fee on new office, R&D, and warehouse projects to fund affordable housing.
San Jose Inclusionary Housing and Commercial Linkage Fees Fund Affordability
Some RestrictionsBusiness Tax Classification
SJMC Chapter 4.76, modernized by Measure G in 2016, taxes every business operating in San Jose based on gross receipts and number of employees. The tax includes a small-business exemption, annual CPI indexing, and a base unit charge plus per-employee charges for larger employers.
San Jose Business Tax Modernized in 2017 With Gross-Receipts Tiers
Some RestrictionsParking Tax
SJMC Chapter 4.74 imposes a 10% Parking Tax on the gross receipts of every commercial parking lot, garage, and valet operator in San Jose. Operators collect from customers, file monthly returns with the Finance Department, and remit, with audits and penalties for non-collection.
San Jose 10 Percent Parking Tax on Commercial Lots and Garages
Some RestrictionsLooking for Santa Clara County county-wide rules?
County ordinances apply to unincorporated areas and may supplement San Jose city rules.
Local Taxes & Fees in Santa Clara County →