District of Columbia sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6% |
| Local rates | None: one rate statewide |
| Average combined rate | 6.00% |
| Groceries | ExemptSNAP-eligible food is excluded from sales tax. Prepared food is taxed at 10% and soft drinks at 8%. |
| Prescription drugs | Exempt (also OTC)Medicines are exempt whether or not they are sold on a prescription. |
| Clothing | TaxedClothing is taxed at the 6% general rate. DC has no clothing exemption or sales tax holiday. |
Official rates: DC Office of Tax and Revenue: Sales and use tax FAQs.
Worked examples
A $350 pair of shoes in DC (6%)
| Rate | 6% |
|---|---|
| Price before tax | $350.00 |
| Sales tax | $21.00 |
| Total | $371.00 |
Working: $350.00 × 6% = $21.00. Clothing and shoes are taxed at the general 6% rate. DC has no clothing exemption and no sales tax holiday.
Working back from a $63.60 receipt at 6%
| Rate | 6% |
|---|---|
| Price before tax | $60.00 |
| Sales tax | $3.60 |
| Total | $63.60 |
Working back: $63.60 ÷ 1.06 = $60.00, so the tax was $3.60. Divide by 1.06 for the pre-tax price. A restaurant receipt uses the 10% meals rate, so divide by 1.10 instead.
DC's special rates
The Office of Tax and Revenue lists a set of rates above the general 6%: 8% on soft drinks, 10% on restaurant meals, prepared food and alcohol sold for drinking on the premises, 10.25% on rental vehicles and alcohol sold for off-premises consumption, 15.95% on hotel stays and 18% on parking. The calculator uses the general 6% rate. For a restaurant bill or a hotel folio, multiply by the special rate instead, or divide the total by 1 plus that rate to work back.
The postponed rate increase
DC planned to raise its general sales tax from 6% to 7%, but the change was postponed, and the Office of Tax and Revenue states that the rate remains 6% through 30 September 2027. Some third-party rate lists still show 6.5% or 7%, so check the date of any figure you find. Groceries that qualify under SNAP rules and all medicines, prescription or not, remain exempt.
District of Columbia vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| District of Columbia | 6% | 6.00% | Exempt |
| Maryland | 6% | 6.00% | Exempt |
| Virginia | 5.3% | 5.77% | 1% statewide |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.