District of Columbia Tax Brackets 2026
District of Columbia taxes income in graduated bands for 2026, with the top rate reaching 10.75%. Only the income inside each band is taxed at that band's rate, so the top rate applies to your highest dollars, not your whole income.
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 4% | $0 | $10,000 | $400 |
| 6% | $10,000 | $40,000 | $2,200 |
| 6.5% | $40,000 | $60,000 | $3,500 |
| 8.5% | $60,000 | $250,000 | $19,650 |
| 9.25% | $250,000 | $500,000 | $42,775 |
| 9.75% | $500,000 | $1,000,000 | $91,525 |
| 10.75% | $1,000,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 4% | $0 | $10,000 | $400 |
| 6% | $10,000 | $40,000 | $2,200 |
| 6.5% | $40,000 | $60,000 | $3,500 |
| 8.5% | $60,000 | $250,000 | $19,650 |
| 9.25% | $250,000 | $500,000 | $42,775 |
| 9.75% | $500,000 | $1,000,000 | $91,525 |
| 10.75% | $1,000,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 4% | $0 | $10,000 | $400 |
| 6% | $10,000 | $40,000 | $2,200 |
| 6.5% | $40,000 | $60,000 | $3,500 |
| 8.5% | $60,000 | $250,000 | $19,650 |
| 9.25% | $250,000 | $500,000 | $42,775 |
| 9.75% | $500,000 | $1,000,000 | $91,525 |
| 10.75% | $1,000,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 4% | $0 | $10,000 | $400 |
| 6% | $10,000 | $40,000 | $2,200 |
| 6.5% | $40,000 | $60,000 | $3,500 |
| 8.5% | $60,000 | $250,000 | $19,650 |
| 9.25% | $250,000 | $500,000 | $42,775 |
| 9.75% | $500,000 | $1,000,000 | $91,525 |
| 10.75% | $1,000,000 | — | — |
District of Columbia standard deduction (2026)
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
None. DC's individual income tax is the only income-tax layer (no separate county/city income tax). DC Paid Family Leave is 100% employer-funded (0.75% of covered wages for 2026) and may NOT be withheld from employees, so it is not an employee payroll tax.
See what these rates leave of an actual salary: District of Columbia paycheck calculator.
Frequently asked questions
What is the top income tax rate in District of Columbia?
For 2026, the top income tax rate in District of Columbia is 10.75%. Graduated states apply that top rate only to income above the final threshold, not to your whole salary.
How do District of Columbia taxes compare with other states?
The clearest comparison is take-home pay on the same salary across states. Use the take-home pages to see how District of Columbia stacks up against a no-income-tax state and its neighbors.
Federal: IRS 2026 brackets (Rev. Proc. 2025-32) · FICA: IRS Topic 751 · Wage base: SSA · District of Columbia: DC Office of Tax and Revenue. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.