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City of Bellevue, WA Finance & Asset Management
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Square Footage Tax

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Tax Notices

  • Business Licensing
  • Square Footage Tax
Share your feedback!

We want to hear from you! Take our short survey to provide your feedback (coming soon).

The city will be gathering feedback from businesses over the next several months and anticipates bringing a refined proposal back to the City Council for action later this year.

The City of Bellevue administers a gross receipts tax for all businesses operating in the city.  In addition, businesses with a location in the city are subject to a square footage tax.  The current square footage tax calculation requires businesses to classify their location space into multiple categories to figure out available space for deductions and the exemption.  The exemption is based on a complicated gross receipts formula.  These calculations have been time consuming, difficult, and confusing for businesses and could result in the business paying both the gross receipts tax and square footage tax. 

The city is simplifying the tax reporting requirements for businesses subject to the city’s square footage tax so that; 1) the tax is easier to calculate, and; 2) businesses will only pay either the gross receipts tax or the square footage tax, not both.  The approach includes: 

  • Increase the annual gross receipts exemption threshold from $215,000 to $500,000
  • Increase the annual square footage tax threshold from 250 to 2,500 square feet
  • Remove the multiple space classifications currently required
  • Decrease the tax rate from $1.25 to $1.00 per square foot per year or $.25 per quarter.
  • Simplify the exemption by adopting a dollar credit against the square footage tax for each dollar of gross receipts tax paid

Use this calculator to calculate your Annual Business and Occupation (B&O) tax due under the proposed method. 

Tax Calculator

Gross Receipts Tax

Line 2) Gross receipts tax rate: .001596

Line 3) Gross receipts due: $0.00


Square Footage Tax

Line 5) Square Footage Tax Rate: $1.00

Line 6) Square Footage Tax Due (Line 4 x Line 5):
Because the amount you entered on Line 4 is 2,500 or less, your tax due is $0.00.


Business and Occupation Tax Due

Line 7) B&O Tax Due (the greater of Line 3 or Line 6): $0.00

Provide feedback

We want to hear from you! Explore the square footage update calculator and take our short survey (coming soon) to provide your feedback.

The city will be gathering feedback from businesses over the next several months and anticipates bringing a refined proposal back to the City Council for action early this summer.

Contact

City of Bellevue Tax Division
 
Telephone
425-452-6851
Email
tax@bellevuewa.gov

Reasonable Accommodation

For alternate formats, interpreters, or reasonable modification requests please phone at least 48 hours in advance 425-452-6800 (voice) or email servicefirst@bellevuewa.gov. For complaints regarding modifications, contact the City of Bellevue ADA, Title VI, and Equal Opportunity Officer at ADATitleVI@bellevuewa.gov.

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