DC · 8.25% + TIERED MIN
DC Unincorporated Business Franchise Tax (UBT) Calculator
DC taxes LLCs (and partnerships, sole props) at the entity level under the Unincorporated Business Franchise Tax, 8.25% of profit, with a $250 minimum (≤$1M revenue) or $1,000 minimum (>$1M). This eliminates the federal pass-through tax advantage in DC.
Your DC LLC/partnership
Required to file UBT if > $12,000 in DC gross receipts.
DC UBT owed
Per year
$0
UBT eliminates federal pass-through tax advantage in DC. Federal LLC owners typically avoid entity-level tax via pass-through, but DC re-imposes it at 8.25%. Plus owners still pay personal income tax on distributions.
At a glance
- What is it
- Dc unincorporated business franchise tax (ubt) calculator is a regulated business process governed by federal or state agencies. File.Business handles the paperwork, filings, and tracking for you.
- Why it matters
- Doing this correctly the first time avoids penalties, late fees, and personal liability exposure for owners.
- Who needs it
- Any US business that has triggered the relevant requirement - usually based on entity type, state, or business activity.
- When it is due
- Deadlines vary by agency and state. We track your specific dates and remind you ahead of any filing window.
- How it works
- Tell us what you need, review the prepared filing, and we submit through the agency's official channel.
- What it costs
- Pricing is shown on this page with state and federal fees disclosed separately from our service fee.
- Risks of skipping
- Penalties, administrative dissolution, loss of liability shield, blocked transactions, or audit triggers depending on the filing.
- Alternatives
- File directly with the agency yourself, hire a law firm, or use a competing service. File.Business is the fastest premium option.