Last updated: September 2026

Washington D.C. Income Tax Calculator

The District of Columbia taxes income at seven rates from 4% to 10.75%, one of the highest top rates in the country, and the 8.5% rate starts at just $60,000 of taxable income. A single filer earning $80,000 owes about $3,925. Since 2025 DC has also set its own standard deduction instead of following the federal one.

Washington D.C. tax data current for 2025 & 2026 · 2027 available as a projection · Updated for the One Big Beautiful Bill Act

Estimate Your Tax Bill

Income
$
$

SE tax and the deductible half are calculated automatically.

$
Deduction
Standard deduction —

Results update automatically as you type.

Estimated Total Tax
—
federal + state + SE
Wages / Salary —
Total Income —
Adj. Gross Income —
Standard Deduction —
Taxable Income —
Federal Income Tax —
Total Tax —
Effective Rate
—
total tax / total income
Marginal Rate
—
federal, on last dollar

Estimate only. Does not include credits, AMT, or investment income at preferential rates.

Federal Tax Bracket Breakdown

Enter your income above to see how your tax is calculated bracket by bracket.

Washington D.C. Income Tax at Common Salaries (2026)

Estimated annual federal and D.C. income tax for a single filer, after the standard deduction. Numbers reflect the 2026 IRS tax tables and the 2026 D.C. tax schedule. FICA (Social Security and Medicare) is not income tax — see the calculator above for full paycheck modeling.

Salary Federal Tax DC Tax Total Income Tax Effective Rate
$40,000 $2,620 $1,300 $3,920 9.8%
$60,000 $5,020 $2,525 $7,545 12.6%
$80,000 $8,770 $3,925 $12,695 15.9%
$100,000 $13,170 $5,625 $18,795 18.8%
$150,000 $24,734 $9,875 $34,609 23.1%
$200,000 $36,734 $14,125 $50,859 25.4%

Single filer using the standard deduction. No tax credits, itemized deductions, or pre-tax adjustments.

What's different about Washington D.C. income tax

DC didn't adopt the 2025 federal tax changes

In November 2025 the D.C. Council limited which parts of the 2025 federal tax law carry over. DC doesn't recognize the higher federal standard deduction, the deductions for tips, overtime, and car loan interest, or the larger deduction for seniors. Its own standard deduction is $15,000 single, $22,500 head of household, and $30,000 joint, $1,100 less than the federal amount for a single filer in 2026, and some people now have to file a DC return even when they don't need a federal one.

Same brackets for everyone, so couples can split

DC uses one rate schedule for every filing status: 4% up to $10,000, 6% to $40,000, 6.5% to $60,000, 8.5% to $250,000, then 9.25%, 9.75%, and 10.75% above $1 million. Married couples can file separately on the same return, and the Office of Tax and Revenue notes this can lower their tax by letting each spouse use the lower brackets.

A 100% earned income credit, no child credit

For 2025 the DC earned income tax credit rose to 100% of the federal credit, and the DC child tax credit was repealed. Interest on other states' municipal bonds also became taxable in DC. The Keep Child Care Affordable credit remains, and the Schedule H property tax credit for homeowners and renters rose to a maximum of $1,425, with income limits of $66,000 under age 70 and $90,000 at 70 or older.

Commuters don't pay DC tax

DC's filing requirement covers residents and anyone who lives in the District 183 days or more in the year. Someone who lives in Maryland or Virginia and commutes to a DC job doesn't file a DC return, and DC tax withheld from a nonresident's pay comes back through Form D-40B, the nonresident request for refund, which can now be filed online through MyTax.DC.gov. Itemizers should note DC allows no deduction for state and local income taxes.

Washington D.C. tax credits (2025 returns)

Credits come off the tax itself, after the brackets. The calculator applies only the ones marked; the rest depend on your family and income, so subtract any you qualify for from the estimate.

Credit Amount Who gets it In calculator
DC earned income tax credit 100% of the federal EITC Residents who qualify for the federal EITC No
Schedule H property tax credit Up to $1,425 Homeowners and renters with income under $66,000 ($90,000 at 70 or older) No
Keep Child Care Affordable credit Varies Families paying for child care (Schedule ELC) No

Washington D.C. Income Tax Brackets (2026)

Tax RateSingle FilerMarried Filing Jointly
4%$0 – $10,000$0 – $10,000
6%$10,000 – $40,000$10,000 – $40,000
6.5%$40,000 – $60,000$40,000 – $60,000
8.5%$60,000 – $250,000$60,000 – $250,000
9.25%$250,000 – $500,000$250,000 – $500,000
9.75%$500,000 – $1,000,000$500,000 – $1,000,000
10.75%Over $1,000,000Over $1,000,000
Standard Deduction
$15,000 single · $30,000 joint

Brackets shown are marginal: each rate applies only to the portion of taxable income within that bracket, not your total income. Taxable income equals gross wages minus pre-tax deductions and the standard deduction.

Filing and paying Washington D.C. income tax

Return
Form D-40, due April 15. DC now has its own filing threshold tied to its standard deduction.
Nonresidents
Form D-40B to recover DC tax withheld in error.

To see how Washington D.C. sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.

How Washington D.C. Income Tax Compares to Neighboring States

Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:

State State Tax Total Income Tax vs. Washington D.C.
Washington D.C. (here) $5,625 $18,795 —
Maryland $4,386 $17,556 -$1,239
Virginia $4,936 $18,106 -$689

A negative "vs." figure means that state collects less total income tax than Washington D.C.. Federal portion is identical across states; only state tax varies.

Frequently Asked Questions

What is the D.C. income tax rate for 2026?

D.C. income tax for 2026 ranges from 4% on the lowest bracket to 10.75% on income above $1,000,000 (single filer). Most earners stay below the top bracket; the top rate applies only to high earners.

How much income tax will I pay in Washington D.C. on a $100,000 salary?

For a single filer earning $100,000 in Washington D.C. in 2026, expect approximately $13,170 in federal income tax and $5,625 in D.C. income tax — for a total income tax of about $18,795, an effective rate of 18.8%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.

What is the DC standard deduction?

$15,000 single, $22,500 head of household, and $30,000 joint for 2025. DC decoupled from the higher federal amounts.

Does DC allow the federal deductions for tips and overtime?

No. DC doesn't recognize the federal deductions for tips, overtime, or car loan interest, or the larger senior deduction.

Do Maryland and Virginia residents pay DC income tax?

Not unless they live in DC 183 days or more in the year. DC tax withheld from a nonresident's pay can be refunded with Form D-40B.

For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.

More Washington D.C. Calculators