District of Columbia: corporate income tax, a franchise (privilege) tax and an annual report due every two years.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
8.25 percent for tax year 2025 on net income reported on a combined reporting basis
Franchise or privilege
Yes
The District's corporate income tax is itself imposed as the Corporation Franchise Tax under DC Code Title 47, Chapter 18, reported on Form D-20; there is no separate franchise or privilege tax layered on top of it. The parallel Unincorporated Business Franchise Tax (Form D-30) applies to…
Entity annual report
Yes
First BRA-25 Biennial Report due by April 1 of the calendar year immediately following registration, then by April 1 every two years; filed with DLCP's Corporations Division through the BOSS portal
Return due date
Published rule
April 15 for calendar year filers (the 2025 return is due April 15, 2026)
Extension
Not verified
a six-month (or seven-month combined) extension 'will be allowed if you complete this form properly, file it on time and pay the full amount of any tax due'; 'Payment in full must be submitted with this form or your request will be denied.' OTR does not…
Not verifiedZero activity / minimum tax
Corporations and financial institutions 'shall not be exempt from the minimum tax payable even if the business or source income is exempt under other provisions of the DC Code'
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
April 15 for calendar year filers (the 2025 return is due April 15, 2026)
15th day of the fourth month following the close of the taxable year
- Entity report
Entity report
First BRA-25 Biennial Report due by April 1 of the calendar year immediately following registration, then by April 1 every two years; filed with DLCP's Corporations Division through the BOSS portal
DLCP FAQ: 'An entity's first Biennial Report is due by April 1st the very next calendar year after it registers, and by April 1st every two years there on after.' Every registered entity must file the BRA-25 and maintain a registered agent…
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Frequently asked questions
Does District of Columbia impose a corporate income tax?
Yes. 8.25 percent for tax year 2025 on net income reported on a combined reporting basis Form: Form D-20, Corporation Franchise Tax Return.
Does District of Columbia charge a franchise or privilege tax?
Yes. Check the fact chip and the linked official source before budgeting for it.
When is the District of Columbia corporate return due?
April 15 for calendar year filers (the 2025 return is due April 15, 2026)
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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