District of Columbia income tax brackets for 2026
District of Columbia taxes wages at rates from 4% to 10.75%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| All filing statuses: taxable income | Rate |
|---|---|
| Up to $10,000 | 4% |
| $10,000 to $40,000 | 6% |
| $40,000 to $60,000 | 6.5% |
| $60,000 to $250,000 | 8.5% |
| $250,000 to $500,000 | 9.25% |
| $500,000 to $1,000,000 | 9.75% |
| Over $1,000,000 | 10.75% |
Deductions, exemptions and credits
| Standard deduction | $16,100 single · $32,200 married · $24,150 head of household |
|---|
- DC uses one set of brackets for every filing status, from 4% to 10.75% on income over $1 million, and follows the federal standard deduction.
- DC's Paid Family Leave program is funded entirely by employers, so nothing is deducted from employees' pay for it.
- People who work in DC but live in Maryland or Virginia pay income tax to their home state, not to DC.
No District of Columbia payroll deductions
District of Columbia does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a District of Columbia paycheck are federal taxes, District of Columbia income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in District of Columbia
DC is a single taxing jurisdiction, so there is no separate local income tax. DC does not tax non-residents who work in the District.
Example: $60,000 salary in District of Columbia
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| District of Columbia income tax | -$94.37 | -$2,453.50 |
| Take-home pay | $1,843.71 | $47,936.50 |
District of Columbia income tax is about $2,453.50 a year here, 4.09% of gross pay. All taxes together take 20.1% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in District of Columbia at different salaries
Yearly take-home pay for a single filer in District of Columbia, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $94,917 a year (20.9% in taxes).
| Salary | District of Columbia tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $634 | $25,651 | $986.58 |
| $45,000 | $1,534 | $36,804 | $1,415.52 |
| $60,000 | $2,454 | $47,937 | $1,843.71 |
| $80,000 | $3,832 | $61,279 | $2,356.87 |
| $100,000 | $5,532 | $73,649 | $2,832.63 |
| $150,000 | $9,782 | $104,010 | $4,000.37 |
| $250,000 | $18,282 | $164,901 | $6,342.33 |
How the District of Columbia paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
District of Columbia tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, run through the brackets above, then divided by the number of paychecks.
District of Columbia tax = Brackets(Wages − pre-tax deductions − standard deduction)