Washington D.C. LLC Business Licenses & Permits
Check the District of Columbia’s activity-based licensing requirements and use BOSS for DLCP filings.
Use BOSS (Business One Stop Solution), launched August 10, 2026, for DLCP licensing and corporate filings. Select the category for your actual activity. General Business fees are $49 for six months, $99 for two years or $198 for four years; other license categories have their own fees and approvals. Check corporate registration, OTR tax registration/Clean Hands and the required Certificate of Occupancy or Home Occupation Permit. The District’s general sales-tax rate remains 6% through September 30, 2027; OTR postponed the planned 7% increase. Check the applicable item and special rate rather than assuming the general rate applies to every sale.
- Basic Business License
- Activity/category dependent; use BOSS
- Where
- D.C. DLCP
- Sales tax registration
- D.C. Office of Tax and Revenue
- General sales tax rate
- 6% through September 30, 2027
- Restaurant/alcohol rate
- 10.25%
- Certificate of Occupancy/Home Occupation Permit
- May be required
The Basic Business License
Use BOSS (Business One Stop Solution), launched August 10, 2026, for DLCP licensing and corporate filings. Select the category for your actual activity. General Business fees are $49 for six months, $99 for two years or $198 for four years; other license categories have their own fees and approvals. Check corporate registration, OTR tax registration/Clean Hands and the required Certificate of Occupancy or Home Occupation Permit.
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Washington D.C. License Finder
Business type · your likely license & registration stack
Educational estimate — requirements vary by industry and location. Confirm with the DLCP and D.C. Office of Tax and Revenue.
Sales Tax Registration
- The District’s general sales-tax rate remains 6% through September 30, 2027; OTR postponed the planned 7% increase. Check the applicable item and special rate rather than assuming the general rate applies to every sale.
- No county/city add-ons — D.C. is unitary, so the district-wide rate is the only rate you'll ever collect.
- Special category rates: 10.25% on restaurant meals and on-premises alcohol, 14.95% on hotel/short-term rentals, 18% on commercial parking.
- No sales tax on groceries.
- Economic nexus: $100,000 in sales, or 200 transactions, for remote sellers.
Certificate of Occupancy & Home Occupation Permit
Depending on where and how you operate, you may need a Certificate of Occupancy (CofO) for a commercial space, or a Home Occupation Permit (HOP) if you're running the business from a D.C. residence. These confirm your specific location is properly zoned and approved for your type of business activity — check with DLCP before signing a lease or setting up a home office as your registered business address.
Choose the correct activity category and term, confirm location approvals and tax registration, and review current OTR rates. The District’s general sales-tax rate remains 6% through September 30, 2027; OTR postponed the planned 7% increase. Check the applicable item and special rate rather than assuming the general rate applies to every sale.
- ✓Optional formation assistance; confirm filing scope, service pricing and submission responsibilities. Government fee reference: $99 filing fee.
- ✓Optional formation assistance; confirm filing scope, service pricing and submission responsibilities.
- ✓Confirm registered-agent eligibility, coverage, included periods and renewal charges.
- ✓Review address-use rules and privacy policies; a service does not remove all information from public filings.
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BOSS and General Business license terms
Use BOSS (Business One Stop Solution), launched August 10, 2026, for DLCP licensing and corporate filings. Select the category for your actual activity. General Business fees are $49 for six months, $99 for two years or $198 for four years; other license categories have their own fees and approvals. Check corporate registration, OTR tax registration/Clean Hands and the required Certificate of Occupancy or Home Occupation Permit.
Washington D.C. LLC — FAQ
Ahmad Adil is the founder and CEO of LLC School. For filing and ongoing compliance, confirm the requirements with the responsible state agency. This is educational information, not legal or tax advice.
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