DC · 8.25% + TIERED MIN

DC Unincorporated Business Franchise Tax (UBT) Calculator

DC taxes LLCs (and partnerships, sole props) at the entity level under the Unincorporated Business Franchise Tax, 8.25% of profit, with a $250 minimum (≤$1M revenue) or $1,000 minimum (>$1M). This eliminates the federal pass-through tax advantage in DC.

Your DC LLC/partnership

Annual DC gross receipts

Required to file UBT if > $12,000 in DC gross receipts.

Net profit (DC source)

DC UBT owed

Per year

UBT eliminates federal pass-through tax advantage in DC. Federal LLC owners typically avoid entity-level tax via pass-through, but DC re-imposes it at 8.25%. Plus owners still pay personal income tax on distributions.