Washington D.C.
Taxes and business formation • USA 2025–2026
TL;DR
Washington D.C. at a glance — 2026 figures
State filing fees and tax position for individuals and companies registered in Washington D.C..
| Parameter | Value |
|---|---|
| Personal income tax | None |
| LLC formation fee | $99.00 |
| LLC annual report fee | $300.00 |
| LLC annual report deadline | April 1 (biennial) |
| LLC dissolution fee | $220.00 |
| Corporation formation fee | $99.00 (minimum) |
| Corporation annual report fee | $300.00 |
State filing fees are set by the Secretary of State and change without notice — the official source is linked in each section below. Federal figures for tax year 2026 are on the 2026 tax cheat sheet.
Updated: August 2026
LLC in Washington D.C.
Corporation in Washington D.C.
Tax system of Washington D.C.
Frequently asked questions
Does Washington D.C. have a personal income tax?+
No. Washington D.C. does not levy a personal income tax on wages or self-employment income. You still file a federal Form 1040 with the IRS every year, and you may owe tax to another state if you earned income there.
How much does it cost to register an LLC in Washington D.C.?+
The state filing fee in Washington D.C. is $99.00. On top of that you need a registered agent with a physical address in the state, and FinTaxes charges from $299 for the formation service itself.
When is the annual report due for a Washington D.C. LLC?+
The Washington D.C. annual report fee is $300.00, due April 1 (biennial). Missing it typically triggers a late penalty and, if left unresolved, administrative dissolution of the company.
Do I need to live in Washington D.C. to open an LLC there?+
No. You do not need to live in Washington D.C. — or in the United States at all — to own an LLC registered there. Non-residents can form and own a US LLC; what the state requires is a registered agent with a physical in-state address. Your own tax residency is a separate question and decides which returns you file.
Can FinTaxes file my Washington D.C. state return remotely?+
Yes. FinTaxes prepares and e-files federal and Washington D.C. state returns entirely remotely, for clients anywhere in the US or abroad, as an Authorized IRS e-file Provider.
Starting a business in Washington D.C.?
I'll help you form an LLC, navigate taxes, and avoid overpaying