District of Columbia small retailer property tax relief credit
Tax credit
Agency: District of Columbia Office of Tax and Revenue. Agency source
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Published 2025 tax-year rules [District of Columbia 2025 D-20 booklet and Schedule SR]
- 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]
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
Official sources
Listing reviewed