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Tax year 2026

District of Columbia vs Virginia Income Tax — 2026

A single filer earning $100,000 pays $689 less per year in Virginia than in District of Columbia $57 a month. District of Columbia charges $5,625; Virginia charges $4,936.

Why this pair has a page: bordering states.

District of Columbia at $100K
$5,625
5.63%
Virginia at $100K
$4,936
4.94%
Annual difference
$689
$57 a month
National ranks
48 vs 44
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

District of Columbia and Virginia income tax compared at seven income levels, 2026
Gross incomeDistrict of Columbia taxVirginia taxDifference
$50,000$1,900$2,061$161 less in DC
$75,000$3,500$3,498$2 less in VA
$100,000$5,625$4,936$689 less in VA
$150,000$9,875$7,811$2,064 less in VA
$250,000$18,375$13,561$4,814 less in VA
$500,000$41,388$27,936$13,452 less in VA
$1,000,000$90,063$56,686$33,377 less in VA
Annual state income tax, District of Columbia versus Virginia
DC at $50,000: $1,900DC at $50,000$1,900VA at $50,000: $2,061VA at $50,000$2,061DC at $75,000: $3,500DC at $75,000$3,500VA at $75,000: $3,498VA at $75,000$3,498DC at $100,000: $5,625DC at $100,000$5,625VA at $100,000: $4,936VA at $100,000$4,936DC at $150,000: $9,875DC at $150,000$9,875VA at $150,000: $7,811VA at $150,000$7,811DC at $250,000: $18,375DC at $250,000$18,375VA at $250,000: $13,561VA at $250,000$13,561DC at $500,000: $41,388DC at $500,000$41,388VA at $500,000: $27,936VA at $500,000$27,936DC at $1,000,000: $90,063DC at $1,000,000$90,063VA at $1,000,000: $56,686VA at $1,000,000$56,686

How the two systems differ

District of Columbia and Virginia income tax systems compared
District of ColumbiaVirginia
Tax structureGraduatedGraduated
Top marginal rate10.75%5.75%
Number of brackets74
Standard deduction (single)$15,000$8,750
Personal exemptionNone$930
Local income taxesNoNo
Capital gainsordinaryordinary
Population (2024)702,2508,811,195

By filing status

District of Columbia and Virginia tax on $100,000 by filing status, 2026
Filing statusDistrict of ColumbiaVirginiaDifference
Single$5,625$4,936$689 less in VA
Married filing jointly$4,350$4,379$29 less in DC
Married filing separately$5,625$4,936$689 less in VA
Head of household$4,988$4,936$52 less in VA

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, Virginia costs $689 less per year than District of Columbia$57 a month.

District of Columbia compared with Virginia at $100,000
District of ColumbiaVirginiaDifference
State income tax$5,625$4,936$689
Per month$469$411$57
Effective rate5.63%4.94%0.69 pts
Marginal rate8.5%5.75%2.75 pts
Standard deduction$15,000$8,750$6,250
Taxable income$85,000$90,320$5,320
Tax structureGraduatedGraduated
Local income taxesNoNo

Full detail: District of Columbia · Virginia · methodology

What this comparison leaves out

Sources for both states

  1. 1.District of Columbia Office of Tax and RevenueState revenue department
    DC Individual and Fiduciary Income Tax Rates
    Retrieved · Rates for tax years beginning after 12/31/2021: 4% to $10,000; $400 + 6% over $10,000; $2,200 + 6.5% over $40,000; $3,500 + 8.5% over $60,000; $19,650 + 9.25% over $250,000; $42,775 + 9.75% over $500,000; $91,525 + 10.75% over $1,000,000. DC Code citation: Title 47, Chapter 18.
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    Retrieved
  3. 3.Virginia Department of TaxationState revenue department
    Draft 2026 Form 760ES, Estimated Income Tax Payment Vouchers for Individuals (Tax Rate Schedule and $930 personal exemption)
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.