The formulas
- Sales tax = sale x (6% + local rate)
- Nexus when counted sales are more than $100,000 or transactions are at least 200, in the previous or current calendar year
- Counted sales = direct sales + marketplace sales
How it works
Figures current as of November 2026.
The general rate is 6 percent, in force since October 1, 2018. The Fiscal Year 2027 Budget Support Emergency Act of 2026 (D.C. Act 26-416) postponed the scheduled increase to 7 percent, and the Office of Tax and Revenue applies 6 percent through September 30, 2027. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (zero: the District has a single rate) and shows the state and local parts separately.
A seller with no physical presence in District of Columbia must register and collect once it has more than $100,000 of gross receipts from retail sales delivered into the District, or at least 200 separate transactions, in the previous or current calendar year. Sales you make through a marketplace facilitator count toward your own District of Columbia threshold, together with your direct sales.
A seller with a physical presence in District of Columbia, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the District of Columbia sales tax rate?
The general rate is 6 percent, in force since October 1, 2018. The Fiscal Year 2027 Budget Support Emergency Act of 2026 (D.C. Act 26-416) postponed the scheduled increase to 7 percent, and the Office of Tax and Revenue applies 6 percent through September 30, 2027.
What is the District of Columbia economic nexus threshold?
More than $100,000 of gross receipts from retail sales delivered into the District, or at least 200 separate transactions, in the previous or current calendar year.
Do marketplace sales count toward the District of Columbia threshold?
Sales you make through a marketplace facilitator count toward your own District of Columbia threshold, together with your direct sales.
Sources
- DC Office of Tax and Revenue, Taxable and Non-Taxable Services
- DC Office of Tax and Revenue, District of Columbia tax rates changes take effect October 1 (2018)
- D.C. Code 47-2001, Definitions (remote seller threshold)
- D.C. Act 26-416, Fiscal Year 2027 Budget Support Emergency Act of 2026, Title VII Subtitle A (Sales Tax Increase Delay)
- DC Office of Tax and Revenue, Marketplace Sellers FAQs
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.