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Nursing Facility Tax

  • Nursing Facility Tax

Authority

Sections 40-26B-20 through 40-26B-27, Code of Alabama 1975.

Privilege tax on the business activities of every nursing facility in Alabama.

A privilege assessment annual rate of $2,227.44 per year for each bed in the facility, an annual supplemental rate of $1,603.08 for each bed in the facility, an annual surcharge of $525.00 for each bed in the facility, and an annual secondary supplemental rate of $401.28 for each bed in the facility. The current supplemental privilege assessment, surcharge, and secondary supplemental on nursing facilities extends to August 31, 2025. The annual total rate for each bed in the facility is $4,756.80 or $396.40 per month per bed.

Alabama Health Care Trust Fund.