DC 299 ZIP Codes Indexed

District of Columbia Sales Tax Rates 2026 - State & Local Guide

Comprehensive 2026 sales tax guide for District of Columbia (DC). Current state base rate is 6.00% with combined local rates ranging up to 6.00%.

⚡ Direct Tax Answer & Key Takeaway
The statewide base sales tax rate in District of Columbia (DC) is 6.00% in 2026. Local county and city taxes can increase total combined rates up to 6.00%, with a statewide average combined rate of 6.00%.
Base State Rate
6.00%
Average Local Rate
6.00%
Maximum Combined
6.00%
Indexed Cities
1

Cities & Jurisdictions in District of Columbia

No counties found.
City County Combined Sales Tax Rate Action
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No matching cities or counties found.

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📋 State Tax Rules & Compliance Guide (District of Columbia)

Sourcing Rule Destination-based
Groceries & Food Exempt (0% Tax)
Clothing & Apparel Taxable at standard rate
SaaS & Digital Goods Non-Taxable
Economic Nexus Threshold $100,000 in sales or 200 separate transactions
Official Tax Authority District of Columbia Department of Revenue ↗

🏛️ Counties in District of Columbia

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in District of Columbia is 6.00%. Depending on the city and county, local sales taxes can increase the total combined rate up to 6.00%.
Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.