District of Columbia sales tax
District of Columbia charges a state sales tax of 6%. There are no local add-ons, so 6% is the rate everywhere in District of Columbia. That combined rate is the 38th highest of the 51 US states and DC.
What is the District of Columbia sales tax rate in 2026?
| Component | Rate | What it means |
|---|---|---|
| State rate | 6% | Charged everywhere in District of Columbia. |
| Typical combined rate | 6% | With no local add-ons, this is the rate statewide. |
To put the numbers in a sentence: the District of Columbia state rate is 6%, and with no local add-ons the combined rate is 6% statewide.
What is the sales tax rate in my county in District of Columbia?
Every one of District of Columbia's counties has its own page with the rate, its components, and what the rate does not cover: District of Columbia sales tax by county. The rate does not vary in District of Columbia, but the county pages carry the exemptions and the caps, which is where it gets complicated.
What is unusual about sales tax in District of Columbia?
General rate is 6%, but restaurant meals and alcohol for immediate consumption are taxed at 10% and hotel stays at roughly 14.95%.
How do I calculate sales tax on a purchase in District of Columbia?
Multiply the taxable price by the combined rate. On a $100 purchase at the typical District of Columbia combined rate of 6%, the tax is $6.00, for a total of $106.00. On a $1,000 purchase the tax is $60.00.
Two things change that arithmetic. Not everything is taxable: most states exempt some combination of groceries, prescription drugs and certain services. Use the sales tax calculator to run a different amount or a different state.
When does a business have to collect District of Columbia sales tax?
A business with a physical presence in District of Columbia has always had to register and collect. Since the Supreme Court's 2018 Wayfair decision, a remote seller with no physical presence also has to collect once it crosses the state's economic nexus threshold.
In District of Columbia that threshold is $100,000 in sales or 200 separate transactions, measured over the previous or current calendar year. Note that exempt sales count toward the threshold in District of Columbia, so you can cross it on revenue you never charged tax on.
DC has kept both prongs since adopting its Wayfair response in 2019: $100,000 in gross receipts, or 200 or more separate retail sales, delivered into the District. Nexus activates immediately with no grace period.
You can check your own numbers against every state with the economic nexus checker.
How do I find the exact sales tax rate for an address in District of Columbia?
Use the state's own lookup rather than an average. District of Columbia publishes an official rate finder at https://otr.cfo.dc.gov/, which returns the combined rate for a specific address. That is the figure that governs what you charge or what you should have been charged.
The flat truth on District of Columbia sales tax
The number worth remembering is 6%, the typical combined rate, and because District of Columbia has no local add-ons it is the actual rate everywhere in the state.
See also: District of Columbia property tax by county and state income tax rates.
Sources
- DC Office of Tax and Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)
- District of Columbia official rate lookup
- District of Columbia economic nexus guidance (DC Office of Tax and Revenue (OTR), Sales and Use Tax FAQs)
- Rates reviewed August 30, 2026. State base rates verified against each state's Department of Revenue; average local rates from the Tax Foundation and are statewide averages, not the rate at any single address. Use officialLookupUrl for an exact combined rate.