Form a Business in District of Columbia
Filing fees, deadlines, registered agent rules, and tax structure for District of Columbia, verified against the District of Columbia Department of Licensing and Consumer Protection (DLCP), Corporations Division on Jun 11, 2026.
District of Columbia at a glance
What makes District of Columbia different
- DC filing authority is DLCP (Dept of Licensing and Consumer Protection), NOT Secretary of State (Formerly DCRA. Renamed in 2022.)
- LLC formation $99
- DC is a BIENNIAL filing state Biennial Report due April 1 every 2 years.
- BIENNIAL REPORT $300 among HIGHEST in US.
- $100 LATE FEE + 5-month grace to Sep 1 → admin dissolution.
- CORP INCOME TAX 8.25% flat (relatively high US rate).
- UNINCORPORATED BUSINESS FRANCHISE TAX (UBT) 8.25% on profits PLUS $250 min ($1M revenue or less) / $1,000 min (above $1M). Applies to LLCs taxed as partnerships and sole props with DC gross receipts > $12,000.
- PERSONAL INCOME TAX progressive 7-bracket, 4% to 10.75% top top 10.75% on income > $1M is among highest US.
District of Columbia tax structure
no state personal income tax, no corporate income tax, sales tax 6.0%.
For detailed tax planning, see the District of Columbia Department of Licensing and Consumer Protection (DLCP), Corporations Division and the District of Columbia Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.
Ready to file in District of Columbia?
We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical District of Columbia ruleset (re-verified quarterly against District of Columbia Department of Licensing and Consumer Protection (DLCP), Corporations Division).
Filing portal: https://corponline.dcra.dc.gov/