Local Taxes & Fees in Washington, DC (2026)
3 verified local taxes & fees rules for Washington, District of Columbia, sourced directly from the municipal code and official government pages.
Verified from official government sources
Vacancy Tax
The District taxes vacant and blighted real property at steep surtax rates: $5.00 per $100 of assessed value for Class 3 vacant property and $10.00 per $100 for Class 4 blighted property.
Washington DC Vacant and Blighted Property Tax
Heavy RestrictionsD.C. Code § 47-812(b-10)
(1) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 3 Properties in the District of Columbia for the tax year beginning October 1, 2010, and each tax year thereafter, shall be $5 for each $100 of assessed value. (2) ...for taxable Class 4 Properties in the District of Columbia for the ...
Business Tax Classification
The District taxes unincorporated businesses separately from corporations, but exempts firms earning over 80% of income from personal services with capital not a material factor.
DC Unincorporated Business Tax Classification
Some RestrictionsD.C. Code § 47-1808.01(3)
The term “unincorporated business” does not include: ... (3) A trade or business in which more than 80% of the gross income is derived from the personal services actually rendered by the individuals or the members of the partnership or other entity in the conducting or the carrying on of a trade or a business and in which capital is not a material income-producing factor;
Parking Tax
In Washington, D.C., the sales tax on gross receipts from parking or storing motor vehicles and trailers is 22%, far above the District's general 5.75% sales tax rate, with an exemption for WMATA-owned transit lots.
Washington, D.C. Parking Tax on Vehicle Storage
Some RestrictionsD.C. Code § 47-2002(a)(1)
The rate of tax shall be 18% of the gross receipts from the sale of or charges for the service of parking or storing of motor vehicles or trailers, except the service of parking or storing of motor vehicles or trailers on a parking lot owned or operated by the Washington Metropolitan Area Transit Authority and located adjacent to a Washington Metropolitan Area Transit Authority passenger stop o...