District of Columbia tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 4% – 10.75% |
| Standard deduction | Single $15,000 · Married filing jointly $30,000 · Head of household $22,500 · Married filing separately $15,000 |
| Personal exemption | None |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
District of Columbia income tax brackets 2026
Rates apply to District of Columbia taxable income, after the deductions above. Married filing separately uses the single brackets unless the state publishes its own.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $10,000 | 4% |
| $10,000 | $40,000 | 6% |
| $40,000 | $60,000 | 6.5% |
| $60,000 | $250,000 | 8.5% |
| $250,000 | $500,000 | 9.25% |
| $500,000 | $1,000,000 | 9.75% |
| $1,000,000 | and up | 10.75% |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| District of Columbia income tax | $109.62 | $2,850 |
| Take-home pay | $1,982.98 | $51,558 |
Effective tax rate 20.7%; tax on the next dollar earned 26.2%. District of Columbia taxable income is $50,000.
Second example: $120,000, married filing jointly, two children
Take-home $99,130 a year ($3,812.69 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, District of Columbia income tax $6,050.
How the District of Columbia estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the District of Columbia standard deduction for your filing status.
- Apply the brackets (married filing separately uses the single brackets).
- Divide the annual total by your number of paychecks.
What this District of Columbia calculator does not model
- 2026 cost-of-living adjustment to the DC basic standard deduction (not yet published by OTR; the true 2026 amounts will be somewhat higher than the 2025 base used here)
- Additional standard deduction for age 65+ or blind
- DC child tax credit ($1,000 per child under 18 from 2026, income-limited), DC EITC (100% of federal), property tax credit (Schedule H), Keep Child Care Affordable credit
- DC does not allow the federal tips, overtime, car-loan-interest, senior or QBI deductions (decoupling legislation) — the estimate correctly starts from federal AGI and ignores them
Data notes
- Rates (4% to 10.75%) are unchanged for 2026 and apply to all filing statuses.
- Standard deduction: DC decoupled from the OBBBA federal standard deduction for 2025 ($15,000 single/MFS, $22,500 HOH, $30,000 joint per the 2025 D-40). For 2026–2029 the FY2027 Budget Support (emergency/permanent) legislation keeps the DC amounts and adds a cost-of-living adjustment. Congress's H.J. Res. 142 (Feb 2026) targeted the 2025 temporary act; OTR's April 2026 D-40ES used the federal $16,100/$32,200/$24,150 instead. LOW CONFIDENCE: the 2026 COLA amounts are unpublished, so the 2025 DC base is used.
- FIXED: personal exemption removed. The previous file used $1,775 per person (a pre-2018 amount); DC Code § 47-1806.02(i)(2) ties the DC exemption to the federal IRC § 151 amount, which is $0, and the D-40 has no exemption line.
- DC starts from federal AGI with DC additions/subtractions (Schedule I).
Sources
- State income tax: DC OTR – DC Individual and Fiduciary Income Tax Rates (tax years beginning after 12/31/2021) (read 2026-10-07)
- State income tax: DC OTR – 2025 D-40 Booklet (rev. Aug 2026): DC basic standard deduction $15,000 single/MFS, $22,500 HOH, $30,000 joint; DC decoupled from the higher federal standard deduction (read 2026-10-07)
- State income tax: DC OTR – 2026 D-40ES Book (Apr 1, 2026) – uses the federal 2026 amounts ($16,100/$32,200/$24,150), published while the decoupling law was in dispute (read 2026-10-07)
- State income tax: OCFO – Fiscal Impact Statement, Fiscal Year 2027 Budget Support Act of 2026 (includes Tax Code Conformity subtitle) (read 2026-10-07)
- State income tax: DC Code § 47-1806.02 – personal exemption equals the IRC § 151 amount for tax years after 2017 (zero) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Maryland, Virginia
States with a similar tax setup: Kansas, Connecticut, Minnesota, New York, Delaware, Alabama
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.