Exemptions and Financial Hardship Program

Business Tax Financial Hardship Program

The Financial Hardship Exemption Program is designed to help small businesses and small business owners in the City of San José whose business income and/or adjusted gross income (AGI) meets the following qualifications:

Tax Year	Business Gross Receipts¹	Adjusted Household Income (AGI)²
2024	$0 - $30,120	$0 - $60,240
2023	$0 - $29,160	$0 - $58,320
2022	$0 - $27,180	$0 - $54,360
2021	$0 - $25,760	$0 - $51,520
2020	$0 - $25,520	$0 - $51,040

¹Business’s gross receipts are at or fall below two times the poverty level income established by the United States Department of Health and Human Services

²Business’s adjusted gross income (AGI) is at or falls below four times the poverty level income established by the United States Department of Health and Human Services

Click here to apply.

Business Tax Exemption Program

The City of San José offers exemptions for specific types of businesses. If you desire to claim an exemption, please fill out the Business Tax Exemption Form (must have active business tax account to apply).

Some exemptions are available for:

Senior Citizens
Charitable/Nonprofit Organizations
Veterans
Day Care Operators
Elderly Care Facilities
Teachers

To see a list of exemptions and qualifications, please refer to Municipal Code 4.76.6 or to the Business Tax Exemption Form.

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