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District of Columbia
Corporate Income Tax Rate at a Glance
District of Columbia's top corporate income tax rate is 8.25%, applied as a flat rate. This places District of Columbia in the "High (8% or higher)" tier among U.S. states.
Rate Structure (Flat vs. Graduated)
8.25% flat franchise tax on net income. Minimum tax: $250 if DC gross receipts under $1M; $1,000 if over $1M.
Franchise Tax / Annual Privilege Tax
DC's corporate income tax is technically called a 'franchise tax.' Unincorporated businesses (including LLCs) with gross income over $12,000 are subject to a separate 8.25% Unincorporated Business Franchise Tax.
S-Corp & Pass-Through Treatment
DC does NOT recognize the federal S-corp election. S-corporations are taxed as C-corporations at 8.25%. LLCs and partnerships with gross income over $12,000 pay the 8.25% Unincorporated Business Franchise Tax at the entity level.
Official State Revenue Department
For current corporate tax rules in District of Columbia, consult the state's official source at https://otr.cfo.dc.gov/. Rates and rules change annually — verify with a qualified tax professional before taking any action.
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Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.