District of Columbia Sales Tax Calculator

DC's general rate stays at 6% until September 30, 2027

The District of Columbia's general sales tax rate is 6.00%. A scheduled rise to 7% on October 1, 2026 has been postponed. The Office of Tax and Revenue (OTR) now says the general rate stays at 6% through September 30, 2027. Because DC is a single jurisdiction, there are no separate county or city sales taxes; the rate is the same in every neighbourhood.

If you saw news reports about DC sales tax rising to 7% in October 2026, that change did not take effect. OTR posted the postponement on its sales tax pages.

DC's category rates

Like Connecticut, DC compensates for its single location with several rates by category. Restaurant meals, alcohol, hotels and parking are taxed much more heavily than general goods.

Worked example: a day out in DC

Suppose you buy $120.00 of clothing, have a $80.00 dinner, park for $25.00 and stay one night in a $250.00 hotel room. The tax works out as follows: clothing $7.20 at 6.00%; dinner $8.00 at 10%; parking $4.50 at 18%; hotel $39.88 at 15.95%. Total tax: $59.58 on $475.00 of spending, an effective rate of 12.54%.

That is why the general calculator above, set to the 6% rate, will understate the tax on a hotel bill or restaurant receipt. Use the category rate for those.

Reversing a DC receipt

To find the pre-tax price, divide the total by 1 plus the category rate. A $66.00 restaurant bill at 10% means a $60.00 meal and $6.00 of tax. A $106.00 retail receipt at 6.00% means a $100.00 item and $6.00 of tax. If a receipt mixes categories, reverse each line separately.

Use tax for DC residents

DC charges use tax at the same rate as sales tax. It applies to goods bought or rented for use, storage or consumption in the District when the buyer did not pay sales tax to DC or another jurisdiction at the time of purchase. If you buy a sofa from an out-of-state retailer that charges no tax and ship it to your DC home, you owe 6.00% use tax.

If you paid another state's sales tax, OTR's definition means use tax generally does not apply on top of it. Large online marketplaces now collect DC tax at checkout, so use tax mostly affects purchases from small out-of-state sellers.

Food trucks and street vendors

Street and mobile food vendors in DC collect 10% on food and 6.00% on other items, the same split as restaurants and shops. OTR also sets a minimum quarterly payment of $375 per vendor license, so a food truck should budget for that amount even in a slow quarter.

Timeline: the DC sales tax increase that keeps moving

The planned increase in the general rate has been pushed back more than once. OTR's notices give this sequence:

• The Sales Tax Increase Delay Amendment Act of 2025 kept the general rate at 6% through September 30, 2026, with 7% scheduled from October 1, 2026.
• That increase was then postponed again. OTR now states the general rate remains 6% through September 30, 2027.
• The temporary 15.95% hotel rate was extended through September 30, 2027.
• A 7.5% rate on commercial bingo began on October 1, 2025.

DC compared with Maryland and Virginia

DC's 6.00% general rate equals Maryland's 6.00% state rate and is close to Virginia's average combined rate of 5.77%. Restaurant meals, hotels and parking are where DC is notably more expensive, because of its higher category rates.

What the 6% rate covers

The general rate applies to tangible goods, digital goods and taxable services. A business engaged in business in DC collects it on goods delivered to a customer in the District, on certain food and drink sold at retail, on rentals and leases of goods, and on admissions to certain public events held in DC. Late returns with tax due are subject to a penalty of 5% to 25%, and interest accrues at 10% a year, compounded daily.

Worked example: a laptop in DC, Maryland or Virginia

A $1,000.00 laptop bought in DC costs $60.00 in tax. At Maryland's 6.00% rate it costs $60.00, and at Virginia's average combined rate of 5.77% it costs $57.70. For general goods, crossing the line rarely saves much. The difference shows up on restaurant bills, hotels and parking, where DC's 10%, 15.95% and 18% rates apply.

If you live in DC and buy something in another jurisdiction without paying any sales tax, DC use tax at the same rate applies when you bring it home.