Corporate tax
DC's corporate franchise tax rate is 8.25% for tax year 2025. Corporations pay a minimum tax of $250, or $1,000 if their DC gross receipts are more than $1 million.
DC Office of Tax and Revenueas of 2025
District of Columbia
Business valuation in District of Columbia
Saltaire Partners works with owners of businesses in District of Columbia worth roughly $3–100M, from the New York metropolitan area. This page links to a local guide for each District of Columbia metro area covered so far, and sets out the state rules that change what a sale looks like here: corporate tax, clearances, transfer taxes, filings. Every figure and rule links to its source.
Fixed fees. No exclusives. No success fees.
Metro areas
The District of Columbia metro area covered so far
State rules
What District of Columbia adds to a sale
These statements come from the state's own agencies. Each one links to the page it was taken from.
Corporate tax
S corporations file DC's Corporate Franchise Tax Return (Form D-20), as every corporation does that carries on business in DC or receives income from DC sources.
DC Office of Tax and Revenueas of 2026
Corporate tax
Unincorporated businesses with gross receipts over $12,000 pay DC's unincorporated business franchise tax, 8.25% for tax year 2025, after a 30% salary allowance for owners and a $5,000 exemption. A business is exempt if more than 80% of its gross income comes from its members' personal services and capital is not a material income-producing factor.
DC Office of Tax and Revenueas of 2025
Clearances
Under DC's Bulk Sales Act, the buyer of an existing business notifies the Office of Tax and Revenue of the sale and its terms by certified mail 15 days before taking possession. A buyer that does not can be held responsible for the seller's unpaid tax liability.
DC Office of Tax and Revenueas of 2026
Transfer taxes
DC's deed recordation tax and deed transfer tax are each 1.45% of consideration or fair market value on transfers of $400,000 or more. Transferring more than 50% of the controlling interest in an entity whose assets are at least 80% DC real property triggers the economic interest tax, at 2.9% of consideration or fair market value.
Filings
An employer that acquires all or part of another employer's trade or business is a successor for DC unemployment insurance and inherits the predecessor's tax rate and experience rating history. A new successor employer uploads the succession documents when it registers.
DC Department of Employment Servicesas of 2022
This is general information, not tax or legal advice. Your attorney and CPA should confirm how it applies to your sale.
Where to start
What's it worth?
Most owners start there. It's one module. You can buy it and stop. The rest of each menu is priced the same way.
Start here
Range of value opinion
What it's worth, and why. Delivered in a week.
- What you get
- A written range of value for the business, with the reasoning behind it: the earnings it rests on, the adjustments made, and what would move the number up or down.
- When it fits
- You want to know whether selling makes sense now. Or there's an offer on your desk and nothing to compare it to.
The first step
Not sure what you need?
That's what the call is for.
Saltaire Partners works with owners across District of Columbia from the New York metropolitan area. Calls are by video or phone.
On the call
30 min · free
Thirty minutes
By video or phone, at a time you pick.
We work out what you need
Which module fits, if any. Sometimes the answer is none yet.
You leave with a number
If a module fits, you'll know its fixed fee before you decide anything.