Oakland Business Tax Certificate for Landlords

In Oakland, all property owners who rent out residential, commercial, industrial, or short-term rental property must register for and renew a Business Tax Certificate annually through the Business Tax Office. You must file your initial application no later than 30 days from the date you begin to rent your property.

Key facts

• Business Tax Certificate application fee: $109.00
• General annual tax rate: $13.95 per $1,000 of gross rental income
• Rent Adjustment Program fee: $137 per unit
• Rent Adjustment Program fee due date: January 1
• Rent Adjustment Program fee delinquency date: March 1

Who must obtain a Business Tax Certificate?

All property owners in Oakland who rent out any property, including those who rent or sublet rooms, must register for and pay the tax. This includes rentals through third-party platforms such as Airbnb and Section 8. Under Municipal Code 5.04.120, rental property is considered a business. To apply for your certificate, you must provide your parcel number, legal ownership name, and identification such as a driver's license.

How does the Rent Adjustment Program work?

Residential rental property owners are required to register with the Rent Adjustment Program. You must have a valid Business Tax account number to complete rent registration. Owners are required to report rent and tenancy information to the Rent Adjustment Program annually by March 1st. The Rent Adjustment Program fee is $137 per unit, with the Oakland Business Tax Office responsible for billing and collecting these fees. If you pay the annual fee by the deadline, you are allowed to pass 50% of the cost onto the tenant.

What units qualify for exemptions?

The Rent Adjustment Program determines eligibility for fee exemptions. Exempt categories include fully owner-occupied units, non-profits that support homelessness, substance abuse recovery facilities, and hospitals or skilled nursing facilities. Additionally, newly constructed units built entirely from the ground up within the past 10 years that are not a result of conversion may qualify. If you claim a unit as exempt, you must provide supporting documentation to the Rent Adjustment Program.