District of Columbia income tax rates for 2026
Seven brackets from 4% to 10.75%, the same for every filing status. The calculation starts from federal adjusted gross income with DC modifications. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 4% | $0 – $10,000 |
| 6% | $10,001 – $40,000 |
| 6.5% | $40,001 – $60,000 |
| 8.5% | $60,001 – $250,000 |
| 9.25% | $250,001 – $500,000 |
| 9.75% | $500,001 – $1,000,000 |
| 10.75% | Over $1,000,000 |
Deductions, exemptions and credits
Before the rates apply, District of Columbia allows a standard deduction of $15,000 (single) or $30,000 (married filing jointly). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in District of Columbia
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $15,000 (standard deduction) = $60,000.00
Brackets: 4% × $10,000.00 + 6% × $30,000.00 + 6.5% × $20,000.00 = $3,500.00
District of Columbia income tax = $3,500.00 — an effective rate of 4.67% and a marginal rate of 6.5%.
District of Columbia income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $700 | 2.33% | $0 | 0% |
| $50,000 | $1,900 | 3.8% | $1,000 | 2% |
| $75,000 | $3,500 | 4.67% | $2,525 | 3.37% |
| $100,000 | $5,625 | 5.63% | $4,350 | 4.35% |
| $150,000 | $9,875 | 6.58% | $8,600 | 5.73% |
| $250,000 | $18,375 | 7.35% | $17,100 | 6.84% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
District of Columbia compared with nearby states
At $75,000 (single), District of Columbia ranks 7 of 51 for state income tax, where 1 is the highest.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| District of Columbia | $3,500 | 4.67% | 10.75% |
| Maryland | $3,199 | 4.27% | 6.5% |
| Virginia | $3,498 | 4.66% | 5.75% |
More about taxes in District of Columbia
- DC's 10.75% top rate applies to taxable income over $1 million and uses the same brackets for every filing status.
DC decoupled its standard deduction from the 2025 federal increase; the 2025 amounts ($15,000 single, $30,000 joint) are used because DC had not published 2026 amounts when we checked.
Frequently asked questions
What is the District of Columbia income tax rate for 2026?
Seven brackets from 4% to 10.75%, the same for every filing status. A single filer with $75,000 of income is in the 6.5% bracket but pays an effective 4.67%, because lower slices of income are taxed at lower rates.
How much District of Columbia income tax do I pay on $75,000?
About $3,500 for a single filer — 4.67% of income — after $15,000 of standard deduction. A married couple with $150,000 owes about $8,600.
What deductions does District of Columbia allow?
District of Columbia allows a standard deduction of $15,000 (single) or $30,000 (married filing jointly). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is District of Columbia's income tax higher than its neighbors'?
At $75,000 (single), District of Columbia ranks 7 of 51 for state income tax, where 1 is the highest. Among nearby states, Maryland is lowest at $3,199 and District of Columbia is highest at $3,500.
Estimates only — not tax advice. District of Columbia figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026); DC Office of Tax and Revenue, 2025 D-40 booklet (standard deduction). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.