Washington, DC Local Taxes & Fees: Parking Tax (2026)
Key Facts
- Rate
- 22% of gross receipts (since 2017)
- Applies to
- parking or storing vehicles/trailers
- Exempt
- WMATA-owned lots near Metro stations
- Base sales tax rate
- 5.75% (parking tax is separate)
- Collected by
- the parking vendor at point of sale
Summary
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.
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 or station; provided, that after October 1, 2017, the rate of tax shall be 22%;
Full Breakdown
The District imposes a special sales tax on gross receipts from the service of parking or storing motor vehicles or trailers, separate from and stacked on top of ordinary retail sales tax categories. The rate started at 18% when set in 2013 and increased to 22% of gross receipts as of October 1, 2017, applying to commercial garages, surface lots, and valet operations that charge for vehicle parking or storage. Parking lots owned or operated by the Washington Metropolitan Area Transit Authority and located adjacent to a Metrorail stop or station are carved out of the tax. Vendors collect the tax from customers and remit it to the Office of Tax and Revenue with their sales tax filings.
Violations & Fines
Vendors who fail to collect or remit the parking tax face assessment of the unpaid tax plus interest and penalties under the District's general sales tax enforcement rules, and risk suspension of their sales tax registration.
Frequently Asked Questions
What is the D.C. tax rate on parking?
Is any parking exempt from the tax?
Sources & Official References
Other rules in Washington
Compare Washington to another location·View the District of Columbia local taxes & fees overview
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