District of Columbia Income Tax Rates and Brackets — 2025
District of Columbia income tax in 2025
In tax year 2025 District of Columbia taxed individual income in 7 rates, topping out at 10.75%, with a $15,000 standard deduction for a single filer. Returns for 2025 were filed in 2026.
Under the 2025 rules a single filer with $100,000 of income owed $5,625, an effective rate of 5.63%, which ranked 49th of the jurisdictions published for 2025, lowest tax first. Under the 2026 rules the same filer owes $5,532, $94 less, and ranks 49th.
Between 2025 and 2026, the standard deduction for single filers went from $15,000 to $16,100; the standard deduction for joint filers went from $30,000 to $32,200; the standard deduction for married filing separately went from $15,000 to $16,100; the standard deduction for heads of household went from $22,500 to $24,150.
Changes that took effect for 2025: Beginning with tax year 2025 the District defines its own basic standard deduction ($15,000 / $22,500 / $30,000) instead of adopting the federal standard deduction under IRC s 63(c), and indexes it from a 2025 base year.
What changed between 2025 and 2026
Every figure below that changed between 2025 and 2026 for District of Columbia.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Standard deduction | Single | $15,000 | $16,100 |
| Standard deduction | Married filing jointly | $30,000 | $32,200 |
| Standard deduction | Married filing separately | $15,000 | $16,100 |
| Standard deduction | Head of household | $22,500 | $24,150 |
Effective 2025-01-01: Beginning with tax year 2025 the District defines its own basic standard deduction ($15,000 / $22,500 / $30,000) instead of adopting the federal standard deduction under IRC s 63(c), and indexes it from a 2025 base year. (D.C. Code s 47-1801.04(3A))
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions, or District of Columbia's top rate since 2021.
2025 brackets, all four filing statuses
The full 2025 rate schedule as District of Columbia published it, including the standard deduction and exemptions that applied that year.
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% |
What 2025 cost at each income
District of Columbia tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,900 | $1,834 | −$66 |
| $75,000 | $3,500 | $3,429 | −$71 |
| $100,000 | $5,625 | $5,532 | −$93 |
| $150,000 | $9,875 | $9,782 | −$93 |
| $250,000 | $18,375 | $18,282 | −$93 |
| $500,000 | $41,388 | $41,286 | −$102 |
| $1,000,000 | $90,063 | $89,955 | −$107 |
District of Columbia against its neighbors in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for District of Columbia, 2025
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 organization (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.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.
- 4.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.
- 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.
What this figure does not include
- The additional standard deduction for taxpayers 65 or older or blind ($1,600, or $2,000 for unmarried filers) is not modeled.
- DC credits such as the DC Earned Income Tax Credit (100% of the federal EIC) and the Keep Child Care Affordable credit are not modeled.
- DC's individual mandate shared-responsibility payment is not modeled.