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.