District of Columbia Income Tax Rates & Brackets — 2026
District of Columbia has a graduated income tax with 7 brackets in 2026, running from 4% to 10.75%. A single filer on $100,000 owes about $5,625 — an effective rate of 5.63%.
The District of Columbia tax gauge at $100,000
District of Columbia
$100,000 · Single · TY2026District of Columbia tax brackets for 2026
Every filing status, as published by District of Columbia Office of Tax and Revenue. Rates apply to District of Columbia taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction $15,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 4% |
| $10,000 – $39,999 | 6% |
| $40,000 – $59,999 | 6.5% |
| $60,000 – $249,999 | 8.5% |
| $250,000 – $499,999 | 9.25% |
| $500,000 – $999,999 | 9.75% |
| $1,000,000 and above | 10.75% |
Married filing jointly
Standard deduction $30,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 4% |
| $10,000 – $39,999 | 6% |
| $40,000 – $59,999 | 6.5% |
| $60,000 – $249,999 | 8.5% |
| $250,000 – $499,999 | 9.25% |
| $500,000 – $999,999 | 9.75% |
| $1,000,000 and above | 10.75% |
Married filing separately
Standard deduction $15,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 4% |
| $10,000 – $39,999 | 6% |
| $40,000 – $59,999 | 6.5% |
| $60,000 – $249,999 | 8.5% |
| $250,000 – $499,999 | 9.25% |
| $500,000 – $999,999 | 9.75% |
| $1,000,000 and above | 10.75% |
Head of household
Standard deduction $22,500| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 4% |
| $10,000 – $39,999 | 6% |
| $40,000 – $59,999 | 6.5% |
| $60,000 – $249,999 | 8.5% |
| $250,000 – $499,999 | 9.25% |
| $500,000 – $999,999 | 9.75% |
| $1,000,000 and above | 10.75% |
How the maths actually works
Rates are marginal: the 10.75% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in District of Columbia subtracts $15,000 of deductions and exemptions, then pays each bracket in turn on $85,000 of taxable income — $5,625 in all, or 5.63% of gross income. Marginal vs effective rate, explained.
What District of Columbia costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $35,000 | $1,900 | 3.80% | $158 | 40th of 50 | +$455 |
| $75,000 | $60,000 | $3,500 | 4.67% | $292 | 43rd of 50 | +$952 |
| $100,000 | $85,000 | $5,625 | 5.63% | $469 | 48th of 50 | +$1,898 |
| $150,000 | $135,000 | $9,875 | 6.58% | $823 | 49th of 50 | +$3,809 |
| $250,000 | $235,000 | $18,375 | 7.35% | $1,531 | 49th of 50 | +$7,616 |
| $500,000 | $485,000 | $41,388 | 8.28% | $3,449 | 47th of 50 | +$19,257 |
| $1,000,000 | $985,000 | $90,063 | 9.01% | $7,505 | 47th of 50 | +$45,297 |
District of Columbia income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $15,000
- Exemptions
- $0
- Taxable income
- $85,000
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $9,999 | 4% | $10,000 | $400.00 |
| $10,000 – $39,999 | 6% | $30,000 | $1,800.00 |
| $40,000 – $59,999 | 6.5% | $20,000 | $1,300.00 |
| $60,000 – $249,999 | 8.5% | $25,000 | $2,125.00 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and District of Columbia's full brackets and sources.
District of Columbia versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
District of Columbia's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 10.75% | 10.75% |
| Structure | graduated | graduated |
| Standard deduction (single) | $15,000 | $15,000 |
| Tax on $100,000 (single) | $5,625 | $5,625 |
District of Columbia’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Recent legislated changes
- IndexingEffective · D.C. Code s 47-1801.04(3A)(A)(ii)
For taxable years beginning after December 31, 2025 the District's basic standard deduction is increased annually by a cost-of-living adjustment from a 2025 base year, rounded down to the next multiple of $50. Bracket thresholds and rates are unchanged.
Retirement income
We do not publish District of Columbia's treatment of Social Security, pensions and retirement account withdrawals, because we could not establish it from a primary source. Rather than estimate it, we withhold it — see retirement taxes by state for the jurisdictions we can publish.
Capital gains
How District of Columbia taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
The District taxes a capital gain on the ordinary graduated schedule, up to 10.75%. Its Schedule I contains no capital gains subtraction at all — the only capital gains entries on it are additions.
Taxed at the same rates as every other kind of income: the holding period changes nothing.
The District starts from federal adjusted gross income, and on capital gains it is stricter than the federal rules rather than more generous.
Both Schedule I capital gains items increase District tax rather than reducing it. A founder selling qualified small business stock pays no federal tax on the gain and full District tax on it.
Exclusions that reach only certain assets
- Qualified small business stock add-back — Where the taxpayer claimed the federal exclusion of capital gains on the sale or exchange of qualified small business stock under IRC s 1202, the District requires the gain to be added back. The gross income exclusion does not apply in the District.
- Qualified Opportunity Fund deferral add-back — Capital gains deferred on the federal return through an investment in a Qualified Opportunity Fund must be added back on Schedule I.
These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.
Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.
Source: District of Columbia Office of Tax and Revenue — 2025 Schedule I — Additions to and Subtractions from Federal Adjusted Gross Income (retrieved 2026-09-19). Compare every state.
Local income taxes
The District of Columbia levies no separate local income tax; the District income tax is itself the only sub-federal income tax on DC residents.
What else to know about District of Columbia
- The District of Columbia has seven graduated brackets from 4% to 10.75%; the same bracket schedule applies to every filing status.
- DC's bracket thresholds are set in statute (D.C. Code Title 47, Chapter 18) and are not indexed for inflation; the current schedule has applied to tax years beginning after December 31, 2021.
- The top 10.75% rate begins at $1,000,000 of DC taxable income, one of the highest sub-federal top rates in the country.
- Beginning with tax year 2025 the District set its own basic standard deduction amounts rather than following the federal standard deduction; it did not adopt the higher federal amounts enacted in 2025.
- The District has no personal or dependent exemption - D.C. Code s 47-1806.02 was repealed.
- DC has no separate local income tax; the District rate is the only income tax a DC resident pays below the federal level.
- The standard deduction amounts shown are the tax year 2025 figures; the 2026 cost-of-living-adjusted amounts had not been published as of the retrieval date.
Capital gains
The District taxes capital gains as ordinary income at the regular graduated rates.
What our figures leave out
Sources
- 1.District of Columbia Office of Tax and RevenueState revenue departmentDC Individual and Fiduciary Income Tax RatesRetrieved · 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.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Council of the District of ColumbiaGovernmentD.C. Code s 47-1801.04 - General definitions (basic standard deduction)Retrieved · Sets the basic standard deduction at $15,000 / $22,500 / $30,000 for the taxable year ending December 31, 2025 and requires annual cost-of-living increases (base year 2025, rounded down to the next multiple of $50) for taxable years beginning after December 31, 2025. Before tax year 2025 DC used the IRC s 63(c) federal standard deduction.
- 4.District of Columbia Office of Tax and RevenueState revenue department2025 D-40 Individual Income Tax Booklet and InstructionsRetrieved · States the tax year 2025 DC basic standard deduction: $15,000 single / dependent / married filing separately; $22,500 head of household; $30,000 married filing jointly, qualifying widow(er) or married filing separately on the same return. Additional standard deduction of $1,600 ($2,000 if single, head of household or a dependent and not married) for age 65+ or blind.
- 5.Council of the District of ColumbiaGovernmentD.C. Code s 47-1806.02 - Personal exemptions [Repealed]Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.