Development Impact Fees

2024 Impact Fees Now in Effect – Impact Fee Details

The City imposes development impact fees on development projects in order to mitigate the impacts caused by new development on public services, infrastructure and facilities. For example, the burden on the transit system created by a new office building is offset through the payment of an impact fee used to improve MUNI. Most development impact fees are established in Article 4 of the Planning Code. 

The San Francisco Citywide Development Impact Fee Register is adjusted yearly and becomes effective at the beginning of the year on January 1.

Impact Fees are not the same as application fees, which are used to cover the cost of the City’s review of a given proposal. Impact fees established in the Planning Code are assessed by the Planning Department for development projects and are collected by the Department of Building Inspection (DBI) upon issuance of the first construction document. Impact fees established in other municipal codes are assessed by the controlling entity as indicated in the Citywide Development Impact Fee Register. 

Some impact fees apply throughout the City to various types of development projects. Others apply only in certain neighborhoods. Another type of impact fee only applies when a builder chooses to pay them in-lieu of meeting a particular Planning Code requirement (e.g. usable open space).


Reference Material

Previous Registers (for reference only)

On September 5, 2023, the Board of Supervisors approved the Temporary Fee Reduction Program for most projects to improve the feasibility of development. The legislation was signed into law by Mayor London Breed on September 14, 2023, and becomes effective on October 14, 2023 (Board File No. 230769).

Pipeline Projects and Interim Projects with impact fees assessed on or prior to November 1, 2026, are eligible to for a 33% reduction of the impact fees listed below except those that were approved pursuant to a development agreement.

Projects seeking discounted impact fees must obtain a first construction document within 30 months of final approval, except that Pipeline Projects as defined in Planning Code Section 415A may obtain a first construction document no later than May 1, 2029.

Process to seek impact fee reduction

Pipeline Projects may request discounted impact fees as part of the request for reductions in the Inclusionary Affordable Housing requirements. Projects sponsors for Pipeline Projects that are only seeking discounted impact fees, and not reduced Inclusionary requirements, shall submit a written request to recalculate fees to the assigned project Planner.

For Interim Rate Projects, the assigned Planner will apply the 33% discount to all eligible impact fees during assessment.


Pipeline Projects

Defined as residential projects that are subject to the Inclusionary Affordable Housing Ordinance, have been finally approved by November 1, 2023, and have not been issued a first construction document or paid impact fees prior to November 1, 2023.

Interim Projects

Defined as projects that are finally approved between November 1, 2023 and November 1, 2026.

Final Approval

Indicates that:

  1. the date that a project’s first Development Application is approved; or
  2. if a project only requires a building permit, the date the first site or building permit is issued; or
  3. if the first Development Application or first site or building permit is appealed, then the date the appeal of that approval or issuance is finally decided by the relevant City Board or Commission.


“Finally Approved” or “Final Approval” does not include any modification of the approval under Section 415A.5.

Fees Eligible for Reduction

If a project is eligible for the Temporary Fee Reduction Program, the following fees may be discounted:

  • Transportation Sustainability Fee (Planning Code Section 411A)
  • Downtown Park Fee (Section 412)
  • Jobs-Housing Linkage Program (Section 413)
  • Childcare Requirement for Office and Hotel Development Projects (Section 414)
  • Childcare Requirements for Residential Projects (Section 414A)
  • Market and Octavia Area Plan and Upper Market Neighborhood Commercial District Affordable Housing Fee (Section 416)
  • Eastern Neighborhoods Area Plan Affordable Housing Requirement (Section 417)
  • Rincon Hill Community Improvements Fund and SOMA Community Stabilization Fund (Section 418)
  • Visitation Valley Community Facilities and Infrastructure Fee and Fund (Section 420)
  • The Market and Octavia Community Improvements Fund (Section 421)
  • Balboa Park Community Improvements Fund (Section 422)
  • Eastern Neighborhood Impact Fees and Public Benefits Fund (Section 423)
  • Van Ness & Market Affordable Housing and Neighborhood Infrastructure Fee and Program (Section 424)
  • Transit Center District Open Space Impact Fee and Fund (Section 424.6) and Transportation and Street Improvement Impact Fee (Section 424.7)
  • Van Ness and Market Community Facilities Fee and Fund (Section 425)
  • Open Space requirements (Sections 426 and 427)
  • Public Art Fee (Section 429)
  • Bicycle Parking fee (Section 430)
  • Central SOMA Community Services Facilities Fees and Fund (Section 432)
  • Central SOMA Infrastructure Fee and Fund (Section 433)
  • Union Square Park, Recreation, and Open Space Fee (Section 435)

For questions regarding impact fee assessments for an actual or proposed development project, please contact the assigned Planner or the Planning Counter. For general questions regarding the impact fee assessment and indexing process you may contact