District of Columbia Sales Tax on Home Improvement (2026): Remodel or Repair
When a District of Columbia contractor charges sales tax on a home job, a remodel or a repair, and three jobs worked at 6%.
Not tax advice. General information from each state's revenue department, checked Oct 29, 2026. Rates shown are the state rate; city and county tax is extra where it applies. The facts of your job and contract can change the answer; for a specific job, ask a tax professional in your state.
The rule in District of Columbia
Repairs taxed
Remodeling and major repair aren't taxed to the customer; you pay tax on materials. Real property maintenance and minor repairs are taxable to the customer.
6%
6% (rises to 7% October 1, 2027)
Itemizing or time and materials
Not addressed.
None
Source: D.C. Code 47-2001; OTR taxable services (DC Code and OTR notice)
“service of real property maintenance and landscaping”
Three jobs, worked
| Job | Customer | You pay |
|---|---|---|
| Bathroom $12,000 job, $5,000 materials | $0 remodel $720 repair | $300 |
| Kitchen $40,000 job, $15,000 materials | $0 remodel $2,400 repair | $900 |
| Addition $90,000 job, $35,000 materials | $0 remodel $5,400 repair | $2,100 |
On the kitchen: A remodel is a capital improvement: the customer pays nothing and you pay $900 on materials. A repair job is taxed: $2,400 on the full $40,000.
Also check
- The rate is 6% until October 1, 2027, when it rises to 7%.
- Painting and wallpapering aren't real property maintenance under DC rules.
District of Columbia sales tax questions
Do contractors charge sales tax in District of Columbia?
On minor repairs and maintenance, yes. On a remodel or a major repair, no; you pay tax on materials.
Is a remodel taxable in District of Columbia?
No. Remodeling and major repairs aren't taxed to the customer. Minor repairs and maintenance are.
What does the customer sign in District of Columbia?
No customer form is named in DC law; the type of work decides.
Compare other states
How we checked
We read each state's sales tax rule for construction contractors on the revenue department or legislature site, and its 2026 state rate. Two independent research passes covered all 50 states and DC, and a third reviewer checked the result. Where a state's own page would not load, the row names the copy we read. Last checked .
This guide explains the general rule for remodeling an owner-occupied home. It is not tax advice.