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How to start a business in District of Columbia

The fees, filing links and deadlines for forming and registering a business in District of Columbia, with the official page for each step.

Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.

LLC filing fee: $99
LLC, first year (state fees): Varies; see the notes below
$300 biennial report due by April 1 next year
Corporation filing fee: $99
Annual report: $300
DBA filed with: State
General state license: Yes
Newspaper notice: No

How much does it cost to form an LLC or corporation in District of Columbia?

To form an LLC, file Articles of Organization (form DLC-1) with the District of Columbia Department of Licensing and Consumer Protection (DLCP), Business and Professional Licensing Administration, Corporations Division for $99 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation (form DBU-1) for $99 (checked Oct 24, 2026). That filing fee is not the whole bill: see what it costs in the first year.

What does an LLC really cost in its first year in District of Columbia?

Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.

State fee	Cost	When	Checked
Articles of Organization (LLC filing fee)	$99	at filing	Oct 24, 2026
Basic Business License, General Business (2-year term)	$99 DLCP says a non-refundable application fee and a technology fee are added, but no DLCP page gives their amounts. A 6-month license is $49 but needs renewing within the first year.	before you start operating	Oct 24, 2026
Home Occupation Permit (home-based) or Certificate of Occupancy (commercial space) Home Occupation Permit if you work from home, Certificate of Occupancy for commercial space	Note DOB's pages do not state either fee.	before applying for the Basic Business License	Check when you file
DC tax registration (FR-500), covers sales tax Also opens a sales tax account if you sell taxable goods or services	Note OTR's registration page lists no fee; no page says outright that it is free.	before applying for the Basic Business License	Oct 24, 2026

First-year total: some fees are set locally or shown only at checkout
$300 biennial report due by April 1 next year At least $198: formation $99 and the $99 two-year Basic Business License. The first $300 biennial report, due April 1 of the year after you register, is shown below the total, not counted in it. The total stays unconfirmed because DLCP does not publish the license application and technology fees, and the Department of Buildings does not publish the Home Occupation Permit or Certificate of Occupancy fee. Excludes registered agent service, expediting and name reservation.

After the first year: The $300 biennial report is due every two years by April 1. The Basic Business License renews at the same price as its term ($99 every 2 years for General Business). Once DC gross income passes $12,000, the franchise tax is due each April 15, with a $250 minimum.

Fees that apply only in some cases

State fee	Cost	When	Checked
Franchise tax minimum (unincorporated business) If DC gross income is over $12,000 ($1,000 minimum if DC gross receipts are over $1 million)	$250	by April 15 of the next year (calendar-year filers)	Oct 24, 2026

Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.

Do I need to register a DBA in District of Columbia?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the state for $55 (checked Oct 24, 2026).

How to file a DBA

Does District of Columbia require an annual report?

Yes. The fee is $300 (checked Oct 24, 2026). Biennial: first report by April 1 of the year after registration, then by April 1 every two years.

Does District of Columbia have a franchise or privilege tax?

Corporations and unincorporated businesses (including LLCs) pay a franchise tax on DC taxable income. The rate is 8.25% for tax years 2018-2025; OTR has not yet posted a 2026 rate. The minimum tax is $250 if DC gross receipts are $1 million or less and $1,000 if more, and it applies even with a loss. An unincorporated business with gross income of $12,000 or less does not file Form D-30 and owes no franchise tax. Calendar-year returns are due April 15.

How do I register for state taxes in District of Columbia?

Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.

Does District of Columbia require a general business license?

Yes. District of Columbia issues a general state business license. It costs $99 (checked Oct 24, 2026) DLCP's FAQ says a non-refundable application fee and technology fee are charged with the license, but no DLCP page gives their amounts. No endorsement fee is listed on any current DLCP page.; Basic Business License for General Business (includes consulting): $49 for 6 months, $99 for 2 years or $198 for 4 years; renewal costs the same. Expired-license penalties are $75, $75 and $200 (enforcement)..

DC requires a Basic Business License (BBL) for most business activities, including consultants (General Business category). DLCP lists $49 for 6 months, $99 for 2 years or $198 for 4 years, and each location needs its own license. DLCP also charges a non-refundable application fee and technology fee, but its pages do not give the amounts. Under the BEST Act, DLCP says businesses making less than $10,000 a year may not have to pay. Before applying you need entity registration (for LLCs and corporations), an OTR tax registration (FR-500), a Certificate of Occupancy (commercial space) or Home Occupation Permit (home-based), and Clean Hands status (no large debt owed to DC). Apply online through BOSS. DC acts as both state and local government, so there is no separate city or county license layer; no statewide local lookup exists. DLCP's 'What Kind of License Do I Need' tool (https://dlcp.dc.gov/page/what-kind-license-do-i-need) helps pick the BBL category.

What local licenses will I need in District of Columbia?

Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.

District of Columbia (Washington) (city)
DLCP's 'Steps to Obtaining a Basic Business License' page: register the entity or trade name, register for DC tax (Clean Hands check), complete zoning, then apply for the Basic Business License (BBL) online through BOSS. Home-based businesses need a Home Occupation Permit from the Department of Buildings (https://dob.dc.gov/node/1616176; most home offices are auto-issued) and commercial locations a Certificate of Occupancy (https://dob.dc.gov/node/1613286). Neither DOB page states the fee.

When do I need workers’ comp in District of Columbia?

1 or more employees.

DOES's Office of Workers' Compensation says employers with one or more employees should cover all DC employees. Sole proprietors, casual workers and unpaid volunteers are not covered, and domestic workers must be covered once they total 240 hours in a 13-week quarter. Fines for no coverage reach $10,000, and a corporation's president, secretary and treasurer can be personally liable. The brochure does not address partners, LLC members or independent contractors.

What else should I know about starting a business in District of Columbia?

The LLC files Articles of Organization (form DLC-1); DLCP's fee schedule lists the $99 fee as 'certificate of organization'. The $99 corporation fee applies to authorized capital up to $100,000; it rises to $550 (to $500,000), $1,100 (to $1 million) and $1,650 (over $1 million). LLCs and corporations both file a $300 biennial report, with a $100 late fee after April 1. Name reservation is optional ($50). The Corporations Division fee schedule took effect January 1, 2012 and is still the current schedule. Every filing entity must keep a registered agent with a physical DC street address, and status can be revoked after 60 days without one. Online filings now go through BOSS, which launched August 10, 2026 and absorbed CorpOnline; expediting costs $50 (3-day) or $100 (same-day), and walk-in filings must be expedited. Trade names are optional but must be registered before use; they last two years and renew by April 1 for $55, with a $55 late fee. No newspaper publication requirement appears on DLCP's formation or fee pages (checked 2026-10-24).

What to double-check for District of Columbia?

A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.

Note The Basic Business License also carries a non-refundable application fee and technology fee, but DLCP does not publish the amounts.
Note Fees for the Home Occupation Permit and Certificate of Occupancy are not stated on the Department of Buildings pages.
Note OTR has not posted a 2026 franchise tax rate; 8.25% is the latest listed (through tax year 2025).
Note DLCP pages say BOSS is live and handles filings and licenses. No official page confirms that its business entity search is the place to check name availability.
Note DLCP's trade name page gives two late-renewal cutoffs, September 1 and August 31 (https://dlcp.dc.gov/node/1619191).
Note DLCP pages disagree on the Clean Hands debt limit: $1,000 (https://dlcp.dc.gov/node/1614551) vs. $100 (https://dlcp.dc.gov/node/1620326). The record does not state a number.
Note The MyTax.DC.gov FR-500 link loads but shows only a cookie notice to automated readers; it is the link OTR and DOES give for new registrations.
Note The workers' compensation brochure is undated and does not say whether partners, LLC members or independent contractors must be covered.

What to do next

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Sources

Official pages checked on October 24, 2026.