District of Columbia Business Filing Deadlines & Ongoing Requirements

District of Columbia ongoing requirements

File Biennial Report (LLCs, corporations and nonprofits): every 2 years by April 1; fee $300.
DC Basic Business License (BBL) (DC Department of Licensing and Consumer Protection); renewed every two years. Official page
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Register for state taxes with DC Office of Tax and Revenue. Official page
Business-level tax: Franchise tax (corporations) and Unincorporated Business Franchise Tax.
Sales tax: get a Sales and use tax registration (FR-500) from DC Office of Tax and Revenue before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
There are no local sales taxes.
If you have employees, withhold District of Columbia income tax from wages and register for withholding. Official page

Register for unemployment insurance with DC Department of Employment Services. The 2026 taxable wage base is $9,000 per employee; experience-rated rates run from 1.9% to 7.4%. Official page
New employers start at 2.7%.
Workers' compensation through DC DOES Office of Workers' Compensation and private insurers. Required when: 1 employee
DC Paid Family Leave tax (DC Office of Paid Family Leave). Applies from 1 employee.
Paid sick leave is required statewide from 1 employee.
Post the required labor notices at your workplace. Official page

Form your LLC or corporation with DC Department of Licensing and Consumer Protection. Official page
A trade name (DBA) is registered with the state.

Business filings and annual reports: DC Department of Licensing and Consumer Protection. Official page
Taxes: DC Office of Tax and Revenue. Official page
Unemployment insurance and labor rules: DC Department of Employment Services. Official page
Workers' compensation: DC DOES Office of Workers' Compensation.
Contractor licensing: DC Department of Licensing and Consumer Protection.
Real estate licensing: DC Real Estate Commission.
Alcohol licensing: DC Alcoholic Beverage and Cannabis Administration.
Child care licensing: DC Office of the State Superintendent of Education.
Health facility licensing: DC Health.

DC Certificate of Occupancy / Home Occupation permit (DC Department of Buildings / DLCP): The District is both city and state; occupancy and zoning approvals are issued locally.
Cannabis: medical licensing only, regulated by DC Alcoholic Beverage and Cannabis Administration.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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