District of Columbia Rental / transient occupancy tax
Rental / transient occupancy tax in District of Columbia
DC adds a separate 4.45% tax on transient lodging receipts on top of the sales tax imposed under § 47-2002. Statute text: "A tax, separate from, and in addition to, the tax imposed pursuant to § 47-2002 , is imposed on vendors engaging in the business activities listed in paragraphs (1) and (2) of this section" (D.C. Code § 47-2002.02(1)(A)).
Verified Source: D.C. Code § 47-2002.02(1)(A) · last checked 2026-10-23
Same topic in neighboring states
All District of Columbia landlord-tenant law · District of Columbia landlord FAQ · Security deposit limit · Deposit return deadline · Notice to enter · Required lease disclosures · Required disclosures (mold, lead, radon, bedbug, asbestos, flood zone)
Get alerts when District of Columbia's landlord laws change
A short email when a rule on this site changes. Free, unsubscribe anytime.