District of Columbia Income Tax Calculator 2026

Calculate your District of Columbia state income tax for 2026. District of Columbia uses a progressive tax system with rates up to 10.8%.

$
Deduction

Federal Income Tax

$7,670.00

Effective Tax Rate

10.23%

Marginal Tax Rate

22%

FICA (SS + Medicare)

$5,737.50

Total Tax Burden

$13,407.50

After-Tax Income

$61,592.50

Tax Calculation Breakdown

Gross Income$75,000.00
Above-the-Line Deductions- $0.00
Adjusted Gross Income (AGI)$75,000.00
Standard Deduction- $16,100.00
Taxable Income$58,900.00
10% on $0.00 – $12,400.00$1,240.00
12% on $12,400.00 – $50,400.00$4,560.00
22% on $50,400.00 – $105,700.00$1,870.00
Federal Income Tax (before credits)$7,670.00
Federal Income Tax (after credits)$7,670.00
Social Security (6.2%)$4,650.00
Medicare (1.45%)$1,087.50
Total FICA$5,737.50
Total Tax$13,407.50
After-Tax Annual Income$61,592.50
Monthly Take-Home$5,132.71

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

District of Columbia Income Tax Overview

The District of Columbia levies its own income tax on top of what the IRS collects, and the schedule is one of the steepest in the country. Rates start at 4% on the lowest band and rise through several brackets to a 10.75% top rate on taxable income above $1 million. DC does not distinguish bracket thresholds by filing status, so a single filer and a married couple hit the same dollar cutoffs. A single filer's standard deduction is $16,100, which the District conforms to the federal amount, shielding that much before any rate applies.

Because this is a fully separate layer, your DC bill is calculated on DC taxable income, not simply tacked onto your federal number. The Office of Tax and Revenue administers the tax and processes returns on Form D-40. Residents owe it on all income; people who merely work in the District but live in Maryland or Virginia generally do not, because DC cannot tax nonresident wages and instead relies on reciprocity-style rules. That quirk makes residency, not job location, the deciding factor for who actually pays the District's income tax.

District of Columbia Income Tax Brackets 2026 (Single Filer)

Taxable Income Rate
$0 – $10,000 4.0%
$10,001 – $40,000 6.0%
$40,001 – $60,000 6.5%
$60,001 – $250,000 8.5%
$250,001 – $500,000 9.3%
$500,001 – $1,000,000 9.8%
Over $1,000,001 10.8%

District of Columbia Tax Snapshot

Sales Tax 0.065%
Avg. Property Tax 0.0056%
Minimum Wage $17.95/hr
Estate Tax Yes (exemption: $4,988,400)

Official Sources:

District of Columbia Income Tax FAQ

Who owes DC income tax?
Generally, people who are residents of the District for the tax year owe it on their income, filed through Form D-40 with the Office of Tax and Revenue. Nonresidents who commute in from Maryland or Virginia typically do not owe DC tax on those wages, because the District is barred from taxing nonresident earned income. That makes where you live, rather than where your office sits, the key question.
How high can the DC rate go?
The top marginal rate is 10.75%, and it applies only to taxable income above $1 million. Lower bands are taxed at lower rates running from 4% upward, so your effective rate sits well below 10.75% unless you're a very high earner. Only the dollars inside each bracket are taxed at that bracket's rate, not your whole income.
Does the DC tax stack on top of federal tax?
Yes. The District's income tax is a distinct obligation calculated on DC taxable income, separate from your federal return. You compute federal tax with the IRS and DC tax with the Office of Tax and Revenue, and the two are owed in addition to each other. DC does start from federal adjusted gross income, so federal pre-tax items flow through to the DC base.
What is the DC standard deduction?
For a single filer it is $16,100, matching the federal standard deduction since the District conforms to the federal figure. That amount is subtracted from income before the graduated rates apply, so it lowers the taxable base directly. Filers can itemize on the D-40 instead if their deductible expenses exceed the standard amount.