District of Columbia Sales Tax Calculator
Calculate the exact sales tax for any purchase in District of Columbia. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
DC Base State Rate: 6%
District of Columbia
Total Amount
$106.00
$100.00 + $6.00 tax
Tax Components
District of Columbia Sales Tax Highlights
DC has a 6% sales tax
No local sales taxes
Groceries exempt
10% tax on restaurant meals
District of Columbia Sales Tax FAQ
What is DC's sales tax rate?
DC has a 6% sales tax. Restaurant meals are taxed at 10%. Groceries are exempt.
District of Columbia Sales Tax Rate Structure in 2026
The District of Columbia imposes a 6% general sales tax on most retail purchases. Unlike states, DC has no local tax layers — the 6% rate applies uniformly throughout the District. However, DC applies higher rates to specific categories: restaurant meals and takeout food are taxed at 10%, and hotel lodging is taxed at 14.95%.
| Category | Tax Rate | Notes |
|---|---|---|
| General retail | 6% | Most tangible personal property |
| Restaurant meals / takeout | 10% | All prepared food for immediate consumption |
| Liquor for off-premises consumption | 10.25% | Alcohol sold by package stores |
| Hotel / transient lodging | 14.95% | All lodging under 90 consecutive days |
| Parking | 18% | Commercial parking lots and garages |
| Rental vehicles | 10.25% | Short-term vehicle rentals |
DC's tiered rate structure means that while the base retail rate is a moderate 6%, the effective tax burden on dining and hospitality is substantially higher.
Tax-Exempt Items and Special Rules in the District of Columbia
DC exempts groceries (unprepared food for home consumption) and prescription drugs from sales tax. Clothing is fully taxable at the standard 6% rate — DC does not offer a clothing exemption.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt | Food for home consumption |
| Prepared food / restaurant meals | Taxable — 10% | Higher rate than general retail |
| Clothing | Taxable — 6% | No exemption |
| Prescription drugs | Exempt | Fully exempt |
| Over-the-counter medicine | Taxable | 6% rate |
| Motor vehicles | Taxable | 6% excise tax at registration |
| Digital goods | Taxable | 6% on specified digital products |
DC also exempts sales to the federal government, diplomatic personnel, and qualifying nonprofit organizations. There is no annual sales tax holiday in DC.
Filing and Compliance for DC Sales Tax
The DC Office of Tax and Revenue (OTR) administers all sales and use tax collection. Businesses must obtain a Sales and Use Tax Certificate of Registration. All businesses file returns monthly by the 20th of the following month. There is no quarterly or annual option — monthly filing is mandatory.
DC requires remote sellers to collect sales tax once they exceed $100,000 in gross receipts or 200 transactions from DC buyers in the current or prior calendar year. Marketplace facilitators must collect on behalf of third-party sellers since April 1, 2019.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in sales or 200 transactions |
| Marketplace facilitator rule | Yes — effective April 1, 2019 |
| Filing frequency | Monthly (mandatory for all filers) |
| Administering agency | DC Office of Tax and Revenue (OTR) |
| Late filing penalty | 5% per month on unpaid tax, up to 25% |
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- DC Office of Tax and Revenue
Official DC tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.