Take-home pay in District of Columbia by business structure

At $100,000 of profit, an owner in District of Columbia keeps $73,406 as an LLC taxed as an S corp and $69,400 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$73,406 a year

kept from $100,000 of profit as an LLC taxed as an S corp in District of Columbia, after every tax and fee counted here. That is $5,638 more than as a C corporation.

District of Columbia, 2026: $100,000 profit, single filer

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$30,600	$69,400	69%
Single-member LLC	$30,693	$69,307	69%
LLC taxed as an S corp most	$26,594	$73,406	73%
S corporation	$26,594	$73,406	73%
C corporation	$32,232	$67,768	68%

What District of Columbia takes from a business owner

District of Columbia taxes personal income in 7 brackets, from 4% to 10.75% (2026, single filer).otr.cfo.dc.gov, checked Oct 23, 2026
An LLC pays the state Biennial Report, $300 every two yearsdlcp.dc.gov, checked Oct 23, 2026.
DC unincorporated business franchise tax applies to Sole prop, LLCotr.cfo.dc.gov, checked Oct 23, 2026.
DC corporation franchise tax on S corporations applies to LLC as S corp, S corpotr.cfo.dc.gov, checked Oct 23, 2026.
District of Columbia taxes an S corp like a C corp, so the S election saves only federal tax hereotr.cfo.dc.gov, checked Oct 23, 2026.
District of Columbia has no pass-through entity tax electionbilltrack50.com.
An S corp owner on payroll pays District of Columbia unemployment tax at 2.7% on the first $9,000 of salary in the first yeardoes.dc.gov, checked Oct 23, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$36,880	$36,772	$37,431	$37,431	$35,889
$100,000	$69,400	$69,307	$73,406	$73,406	$67,768
$150,000	$98,428	$98,337	$104,977	$104,977	$94,840
$250,000	$158,757	$158,652	$166,582	$166,582	$150,772
$500,000	$282,260	$282,177	$308,762	$308,762	$286,223

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

More for District of Columbia

Other states