State Compliance Pack

District of Columbia

Region:

DC LLCs file a $300 Biennial Report every two years and should review whether the Unincorporated Business Franchise Tax applies based on DC-source gross receipts.

Compliance Snapshot

Annual / Periodic Report Biennial (every 2 years) (Due: Biennial Report due April 1 of every even-numbered year)
Report Fee $300 (VERIFY ANNUALLY)
Franchise / Privilege Tax Applies

DC imposes an Unincorporated Business Franchise Tax on LLCs with DC-source gross receipts above a threshold, with minimum tax tiers depending on gross receipts.

Registered Agent Required by state law
Sales / Use Tax Registration Register ↗
State Income Tax Pass-through for personal income tax purposes, but the Unincorporated Business Franchise Tax applies at the entity level if DC-source gross receipts exceed the statutory threshold.
Official Business Portal Visit Portal ↗

Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.