There are two different classes of
business taxes in the District of
Columbia: general business taxes and
employer taxes. General business
taxes include corporate franchise tax,
unincorporated business franchise
tax, sales tax and use tax, personal
property tax, gross receipts tax,
taxes on special events, withholding,
and the Ballpark Fee. Employer
taxes apply to organizations
according to their ownership
structure. This chapter covers both
classes of business taxes. However,
while reviewing this chapter, it
is important to bear in mind that
there are a variety of tax abatement
programs for District businesses
(see Ch. 5, Financial Incentives).
CONTACT DC OFFICE OF TAX AND REVENUE
Correspond with the DC Office of Tax and Revenue:
1. Visit MyTax.DC.gov. MyTax.DC.gov offers 24/7 access.
Visit the District’s online tax portal to view and pay your taxes.
2. Call (202) 727-4829
3. Visit 1101 4th Street, SW, Suite 270 West,
Washington, DC 20024
GENERAL BUSINESS
TAXES
CORPORATE FRANCHISE TAX
If you engage in or carry on a trade or business in the
District, or you receive income from sources within the
District as a corporation, you are required to file Form
51
CONTRIBUTOR: The DC Office of Tax and Revenue
/MyTax.DC.gov
/MyTax.DC.gov