District of Columbia: tax incentives, credits and advisors
The District uses a film rebate fund and business credits reported on the D-20.
Facts checked 2026-10-26 against the official sources linked below.
Below are the major District of Columbia incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
District of Columbia film and media incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Film, television and entertainment rebate fund | Rebate | Productions spending at least $250,000 in the District | 25% of taxable production spend; 20% of resident personnel; 50% of job training; 25% of infrastructure investment (rates effective Oct. 1, 2026) | No (rebate) | Not stated | Active | DC OCTFME, Production and Infrastructure Incentives; D.C. Code 2-1204.11a Last verified 2026-10-26 |
District of Columbia jobs, investment and enterprise zones incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Qualified high technology company credits | Credit | QHTCs with at least 10 qualified District employees | Not stated in the D-20 instructions | Not stated | Not stated | Active | DC OTR, 2025 D-20 instructions Last verified 2026-10-26 |
District of Columbia housing incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| DC low-income housing tax credit | Credit | Owners of qualifying affordable housing allocated DC LIHTC | Set by allocation | Transferable: Yes; taxpayers receiving or transferring DC LIHTC must register at MyTax.DC.gov | Not stated | Active | DC OTR, 2025 D-20 instructions Last verified 2026-10-26 |
Advisors located in District of Columbia
No advisors in our directory list a District of Columbia location yet. Browse all advisors, or list your firm.
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Common questions
Does DC have a film tax credit?
No; it offers a rebate through the OCTFME fund.
Can DC LIHTC be transferred?
Yes; transferring parties must register at MyTax.DC.gov.
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Education only; not tax, legal or investment advice. State rules change; confirm with the official source and a qualified professional.