DC income tax rates for 2026
DC has rates from 4% to 10.75%; for single filers the top rate of 10.75% starts above $1,000,000 of DC taxable income. Rates apply to DC taxable income: federal adjusted gross income minus DC’s own deductions and exemptions.
| Rate | Single | Married 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 $1,000,000 | Over $1,000,000 |
DC standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $15,000 | $30,000 |
Deductions and exemptions reduce the income DC taxes; credits reduce the tax itself. The head-of-household standard deduction is $22,500.
How much DC income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | DC tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,300 | 3.25% | $2,620 | $3,920 | 9.8% |
| $60,000 | $2,525 | 4.21% | $5,020 | $7,545 | 12.6% |
| $80,000 | $3,925 | 4.91% | $8,770 | $12,695 | 15.9% |
| $100,000 | $5,625 | 5.63% | $13,170 | $18,795 | 18.8% |
| $150,000 | $9,875 | 6.58% | $24,734 | $34,609 | 23.1% |
| $250,000 | $18,375 | 7.35% | $51,304 | $69,679 | 27.9% |
At $100,000, for example, DC takes about $5,625 and the combined income tax bill is $18,795. Your marginal rate on the next dollar at that income is 30.5% (22% federal + 8.5% DC). These estimates apply DC’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
Some DC figures for 2026 are estimates or projections (see the notes below) and may change when DC publishes final tables.
How DC compares with neighboring states
On a $75,000 salary, a single filer pays $3,500 in DC income tax, the 45th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Maryland | $3,197 | 4.26% | 2%–6.5% | 39 of 51 |
| Virginia | $3,498 | 4.66% | 2%–5.75% | 44 of 51 |
| District of Columbia | $3,500 | 4.67% | 4%–10.75% | 45 of 51 |
Compare DC with Maryland and Virginia.
DC tax rules to know
Key points from our 2026 DC data, compiled from the official sources listed at the end of this page:
- Rates unchanged for 2026: 4% to $10,000; 6% to $40,000; 6.5% to $60,000; 8.5% to $250,000; 9.25% to $500,000; 9.75% to $1,000,000; 10.75% above. The same brackets apply to all filing statuses.
- STANDARD DEDUCTION: DC decoupled from the higher federal (OBBBA) standard deduction. The Fiscal Year 2027 Budget Support Act of 2026 (Council action July 2026; CFO fiscal impact statement on the substitute circulated July 6, 2026) keeps DC's own basic standard deduction at the 2025 TCJA level through tax year 2029 with an annual cost-of-living adjustment. As codified in D.C. Code 47-1801.04(3A), the 2026+ amounts are $15,000 single/MFS, $22,500 head of household, $30,000 MFJ, 'increased annually pursuant to the cost-of-living adjustment' with a COLA base year of 2025; because the COLA compares the CPI for the preceding calendar year (2025) with the base year (2025), the adjustment for tax year 2026 appears to be zero, so these base amounts are shown as the 2026 figures. OTR had not published a 2026 figure when this was checked; note that OTR's 2026 D-40ES booklet (Rev. 03/2026, issued before the Budget Support Act) listed the federal amounts $16,100 / $24,150 / $32,200, and the permanent act is subject to congressional review.
- Background: DC's first decoupling law (D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025, D.C. Law 26-89 per the D.C. Code; D.C. Act 26-217) was the subject of a congressional disapproval resolution (H.J. Res. 142, Public Law 119-78, Feb. 18, 2026) whose validity DC contested; the temporary law's 225-day term ended Sept. 25, 2026. The FY2027 Budget Support Act re-enacts a narrower decoupling and is itself subject to congressional review - check OTR before filing.
- Additional standard deduction for age 65+ or blind follows federal amounts ($1,650 per condition, $2,050 if unmarried, for 2026).
- For tax years 2026-2028 the FY2027 Budget Support Act lets DC taxpayers claim the federal-style deductions for qualified tips, overtime, car-loan interest and the $6,000 senior deduction (these were not allowed for 2025); the federal above-the-line charitable deduction for non-itemizers must be added back.
- DC has no personal exemptions (repealed). Itemizers cannot deduct state and local income or sales taxes. Under the FY2027 Budget Support Act the DC earned income tax credit for 2026-2028 is 85% of the federal EITC (it was 100% for 2025).
- DC cannot tax nonresidents' wages: people who work in DC but live in Maryland or Virginia pay income tax to their home state only.
Local income tax: none. Cities and counties in DC do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the DC income tax rate for 2026?
DC has rates from 4% to 10.75% for 2026. For single filers the top rate of 10.75% applies to DC taxable income over $1,000,000. Because the rate applies to taxable income after deductions, the share of total income you pay is lower: about 4.67% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $5,625 in DC income tax.
How much is DC income tax on $75,000?
A single filer with $75,000 in wages owes about $3,500 in DC income tax for 2026, based on DC taxable income of about $60,000. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $58,093. A married couple earning $150,000 would owe about $8,600 in state tax.
What is the DC standard deduction for 2026?
In our 2026 data, the DC standard deduction is $15,000 for single filers and $30,000 for married couples filing jointly ($22,500 for heads of household). For a single filer earning $75,000, DC taxable income works out to about $60,000 in our estimate. See the rules section on this page for income limits and other details.
Does DC have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in DC, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $11,170 in combined federal and DC income tax.
How does DC income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $3,500 in DC income tax, the 45th-lowest among the 50 states and DC. Among neighbors, Maryland would take $3,197 and Virginia $3,498. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this DC tax estimate exact?
It is an estimate. We apply DC’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every DC subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or DC’s tax agency for final numbers.