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Local Taxes & Fees in Washington, DC (2026)

1 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

Business Tax Classification

DC businesses are classified for tax purposes by entity type, with corporations paying an 8.25% franchise tax, unincorporated businesses paying a separate UBT, and most filers owing personal property and BBL fees.

DC Business Franchise and Personal Property Tax Classes

Some Restrictions

Looking for District of Columbia county-wide rules?

County ordinances apply to unincorporated areas and may supplement Washington city rules.

Local Taxes & Fees in District of Columbia