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DISTRICT OF COLUMBIA · TAXES

District of Columbia Taxes

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District of Columbia statewide rule

6.00% sales tax; no separate local sales tax. Per the DC Office of Tax and Revenue, the general rate remains 6.0% through September 30, 2027: the increase to 7.0% that had been scheduled for October 1, 2026 (after the October 1, 2025 step to 6.5% was cancelled) has been postponed again.

§ otr.cfo.dc.gov
Verified Oct 24, 2026Reviewed
What the official source says
“DC Office of Tax and Revenue, "District of Columbia Tax Changes Take Effect October 1st" notice page (otr.cfo.dc.gov/node/1742506), banner read 2026-10-24: "The increase in the general sales tax rate to 7% has been postponed." "The general sales tax rate remains 6% through September 30, 2027." Body text (2024 schedule, superseded by the banner): "will be increased to 6.5% for periods beginning October 1, 2025 through September 30, 2026" and "7.0% for periods beginning October 1, 2026."”

Read on Oct 24, 2026 from otr.cfo.dc.gov.

Checked once · Oct 24, 2026

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Every Taxes rule LawLert has for District of Columbia

Each rule below is the full statewide entry, with the official source it rests on and the date it was last checked.

Conditional

The District of Columbia taxes the taxable income of every resident on a graduated scale for taxable years beginning after December 31, 2021 (D.C. Code § 47-1806.03(a)(11)): 4% on taxable income up to $10,000; 6% from $10,001 to $40,000; 6.5% from $40,001 to $60,000; 8.5% from $60,001 to $250,000; 9.25% from $250,001 to $500,000; 9.75% from $500,001 to $1,000,000; and 10.75% on income over $1,000,000. Instead of computing the tax by formula, you may use the tax table the Mayor prescribes, which must match these rates.

§ code.dccouncil.govVerified Nov 12, 2026Reviewed
What the official source says
“Over $500,000 but not over $1,000,000 $42,775, plus 9.75% of the excess over $500,000 Over $1,000,000 $91,525, plus 10.75% of the excess over $1,000,000”

Read on Nov 13, 2026 from code.dccouncil.gov.

Checked once · Nov 13, 2026

Info

35.7 cents/gallon total (23.5c motor-fuel tax + 12.2c local transportation surcharge), effective Oct 1, 2025 through 2026; excludes the 18.4c federal tax.

§ otr.cfo.dc.govVerified May 31, 2026Reviewed

Info

No sales-tax holiday (DC repealed its former holidays).

§ otr.cfo.dc.govVerified Aug 2, 2026Reviewed

Info

Residential (Class 1A) rate is $0.85 per $100 of assessed value (0.85%); on 1-2 unit homes, value above $2.558M is taxed at $1.00 per $100. Homestead deduction and senior relief reduce the bill for many owners.

§ otr.cfo.dc.govVerified Jul 5, 2026Reviewed

Permitted

Groceries are not taxed in the District of Columbia: D.C. Code § 47-2001(n)(2)(E) excludes from "retail sale" any sale of food or drink of a type that counts as SNAP "eligible foods" under 7 CFR § 271.2, and food purchased for animal ingestion, whether or not you pay with food stamps. The exclusion does not cover food or drink prepared for immediate consumption — food served in a heated state and food or drink sold by restaurants, lunch counters, cafeterias and similar places — or soft drinks; those sales, and food or drink sold from vending machines, are taxable retail sales (§ 47-2001(n)(1)(A)).

§ code.dccouncil.govVerified Nov 12, 2026Reviewed
What the official source says
“Sales of food or drink of a type that constitute “eligible foods”, as defined in 7 CFR § 271.2, or food purchased for animal ingestion, without regard to whether such food or drink is purchased with food stamps, except sales of food or drink prepared for immediate consumption and soft drinks”

Read on Nov 13, 2026 from code.dccouncil.gov.

Checked once · Nov 13, 2026

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