District of Columbia Sales & Use Tax Rate Publications
Rate information and official source materials for supported quarters.
District general sales and use tax from the Office of Tax and Revenue Sales and Use Tax FAQ, the Taxable and Non-Taxable Services page, and the FR-800 MQA booklet. The scheduled increase is not applied. Monitoring and validation only.
The Office of Tax and Revenue lists Sales and Use Tax instruction booklets on the Sales and Use Tax Instructions page.
Official sources
Official pages for District of Columbia.
Pages
- DC Office of Tax and Revenue Sales and Use Tax Instructions
otr.cfo.dc.gov
- DC Office of Tax and Revenue Sales and Use Tax FAQs (cross-check)
otr.cfo.dc.gov
- DC Office of Tax and Revenue Taxable and Non-Taxable Services (cross-check)
otr.cfo.dc.gov
- DC Office of Tax and Revenue notice of Oct. 1, 2025 tax changes
otr.cfo.dc.gov · Not used as rates
- D.C. Act 26-416
code.dccouncil.gov · Not used as rates
- D.C. Code §47-2002
code.dccouncil.gov · Not used as rates
- D.C. Code §47-2202
code.dccouncil.gov · Not used as rates
Documents
- 2026 FR-800 MQA Instructions PDF
otr.cfo.dc.gov
- 2026 FR-800 MQA Instructions
otr.cfo.dc.gov · Not used as rates
State facts
- General
- 6%
DC Office of Tax and Revenue Sales and Use Tax FAQs · Read October 2, 2026 at 4:11 AM UTC
Effective date
Charts retrieved October 26, 2026 at 1:49 PM UTC
Effective date
Dates not printed
- Source agency
- District of Columbia Office of Tax and Revenue
- Status
- Published
- Source document
- 2026 FR-800 MQA Instructions
Official source
For research and verification only. This information is not tax advice. Confirm current requirements with the taxing authority or qualified advisor.
Loaded chart, but no effective start is printed. It is not classified as current or in force.
Loaded chart; no printed effective window.
Changes
The jurisdictions that changed on this District of Columbia chart are included with a plan.
The Sales and Use Tax FAQ, the Taxable and Non-Taxable Services page, and the FR-800 MQA booklet print a 6% general sales and use tax. The scheduled increase is not applied.
The Taxable and Non-Taxable Services page prints a later general rate of 7% beginning October 1, 2027. The October 1, 2025 tax changes notice prints a later general rate of 7% beginning Oct. 1, 2026. Those dates do not agree, so the later rate is not applied.
Accuracy warning
Scheduled increase under review. The OTR Taxable page prints 7% beginning October 1, 2027. Act 26-416 inserts 7% beginning October 1, 2027. Compiled D.C. Code sections 47-2002 and 47-2202 print 7% beginning October 1, 2026. The Oct. 1, 2025 OTR notice prints 7% beginning Oct. 1, 2026. We publish the current general rate only until those official sources agree. The scheduled increase is not applied.
Taxable · Act 26-416 · Code §47-2002 · Notice
Showing 1 of 1
| Jurisdiction | General rate | Source | |||
|---|---|---|---|---|---|
| DC | DISTRICT OF COLUMBIAOther rates printed on the Sales and Use Tax FAQ are not the general sales and use rate. Confidence: High | 6% | Dates not printed | Not compared | OfficialUnlocks for paid members. |
What the type letters mean
Labels are taken from the legend printed on this chart. A letter names a tax the chart says is part of the jurisdiction rate. It is not a separate percentage.
- state State