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District of Columbia sales tax rates by ZIP code
One district-wide rate of 7% covers almost all of DC, but two special sales tax districts — Capital One Arena and Nationals Park — carry 10.25%. A single rate for the District would be wrong inside them.
Counts and the combined rate range are drawn from our October 2026 file. Rates change monthly.
What you actually have to charge in District of Columbia
Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.
- State base rate7%
- Local taxesYes — city, county and/or special district rates apply on top
- ShippingExempt alone — taxable if combined with handling
- Taxing jurisdictions we track2
- ZIP codes with more than one rate3 of 271 (1%) — a single rate per ZIP code would be wrong for these
- Update frequencyMonthly, delivered two business days before the month begins
See the DC data before you buy. Every edition has a free sample file cut from our October 2026 file, with the full state, county, city and district breakdown exactly as it ships, including 30 DC rows.
What's in the District of Columbia rate file
District of Columbia data ships inside every edition — we do not sell single-state files. Each row carries the ZIP code, county and city name, the rate at each jurisdiction level, the combined total, and whether shipping is taxable. The higher editions add district reporting codes, FIPS codes, effective dates and sales tax holiday windows.
Research
Official District of Columbia sales tax resources
Every link below goes to an official District of Columbia government source, not to us. The state is always the authority — our file is how you avoid checking it by hand every month.
- DC Office of Tax and RevenueThe agency that administers sales tax in District of Columbia (opens in a new tab)
- Sales & use tax sectionRules, guidance and forms straight from the agency (opens in a new tab)
- Register for a permitApply for a sales tax licence or permit (opens in a new tab)
- File and payThe state's online filing and payment portal (opens in a new tab)
How local tax works in District of Columbia. A single taxing jurisdiction with no sub-District local sales taxes. OTR administers one District-wide sales and use tax.
Worth knowing. One 6% general rate with numerous statutory special rates — restaurant food, hotels, parking, rental cars, off-premises alcohol — rather than geographic variation. DC taxes a broad and expanding list of services. Its August and November holidays were repealed.
Questions
District of Columbia sales tax questions
What is the sales tax rate in District of Columbia?
The statewide base rate is 7%. Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.
Is shipping taxable in District of Columbia?
It depends on how you bill it. In District of Columbia a separately stated shipping charge is generally not taxable — but bill shipping and handling as one combined charge and the whole thing becomes taxable.
That distinction catches people out, which is why our file carries both flags — TAX_SHIPPING_ALONE and TAX_SHIPPING_AND_HANDLING_TOGETHER — on every row, for the specific jurisdiction. Your system doesn't have to encode the rule.
How many sales tax jurisdictions are there in District of Columbia?
We track 2 bodies that actually levy a sales tax in District of Columbia — 2 special districts — across 271 DC ZIP codes. We count a county, city or district only where it charges something, not merely because it appears in the file.
Where can I download District of Columbia sales tax rates?
Every Sales Tax Systems edition includes District of Columbia along with the other 49 states, DC and Canada — we do not sell state-by-state files. Download a free sample to see the format and the DC rows in it.
Sales tax rates in other states
District of Columbia is one state. The file covers all of them.
Every edition includes all 50 states, DC and Canada, updated monthly, from $499/year.
See pricing Free sample