District of Columbia tax credits and incentives
Review the program rules and claim timing below, then confirm the requirements with the administering agency.
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
1 program
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District of Columbia small retailer property tax relief credit
Tax credit
For 2025: qualifying property taxes paid by an owner, or 10% of qualifying rent paid by a tenant, up to $10,100. [District of Columbia 2025 D-20 booklet and Schedule SR]
Published 2025 tax-year rules [District of Columbia 2025 D-20 booklet and Schedule SR]
Eligibility, claim steps and deadlines for District of Columbia small retailer property tax relief credit
- Who qualifies
- For 2025, qualifying retail businesses with federal gross receipts below $3,041,000, a qualifying owned or leased Class 2 retail location, commercial occupancy authorization and a DC sales/use tax account. Tax-exempt properties are excluded. [District of Columbia 2025 D-20 booklet and Schedule SR]
- What it’s worth
- For 2025: qualifying property taxes paid by an owner, or 10% of qualifying rent paid by a tenant, up to $10,100. [District of Columbia 2025 D-20 booklet and Schedule SR]
- How to claim
- Attach Schedule SR to D-20 or D-30 and transfer the credit to Schedule UB. Schedule SR cannot be filed alone. [District of Columbia 2025 D-20 booklet and Schedule SR]
- Deadlines and application windows
- Claim with the applicable franchise-tax return. These are 2025 form amounts; confirm indexed limits for subsequent tax years. [District of Columbia 2025 D-20 booklet and Schedule SR]
Sources reviewed
Full details and sources for District of Columbia small retailer property tax relief credit