Local Taxes & Fees in District of Columbia (2026)

3 rules on the books across District of Columbia, 1 city or county. Select a rule to read the full details.

Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions

Vacancy Tax

Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.

Washington

Heavy Restrictions

The District taxes vacant and blighted real property at steep surtax rates: $5.00 per $100 of assessed value for Class…

Read full rule →

Business Tax Classification

How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.

Washington

Some Restrictions

The District taxes unincorporated businesses separately from corporations, but exempts firms earning over 80% of income…

Read full rule →

Parking Tax

LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.

Washington

Some Restrictions

In Washington, D.C., the sales tax on gross receipts from parking or storing motor vehicles and trailers is 22%, far…

Read full rule →