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Supermarket Tax Incentives

Published by Office of the Chief Technology Officer | District of Columbia | Metadata Last Checked: February 26, 2026 | Last Modified: 2026-02-19T00:00:00.000Z
Through the Supermarket Tax Exemption Act of 2000, the District waives certain taxes and fees to grocery stores that locate in specific neighborhoods. The incentive encourages development and investment in areas lacking access to groceries and fresh food. Qualifying supermarkets may be eligible to receive one or more of the following benefits for up to 10 years after development or renovation: real property tax exemption; business license fee exemption; personal property tax exemption; sales and use tax exemption on building materials necessary for construction when prior notification is sent to the District of Columbia. Confirm the latest qualification requirements by visiting dmped.dc.gov under business initiatives. Learn more about the Supermarket Tax Incentive in the Code for the District of Columbia: https://code.dccouncil.gov/us/dc/council/code/titles/47/chapters/38.

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