District of Columbia Income Tax 2026
District of Columbia has a graduated income tax for 2026. The standard deduction is $16,100 (single) / $32,200 (married filing jointly). DC taxes income with a graduated 7-bracket schedule (4% to 10.75%); top 10.75% rate on income over $1M. Brackets are identical for Single and MFJ (DC does not vary brackets by filing status) and are NOT inflation-indexed - the current schedule has been in effect for tax years beginning after 12/31/2021 and continues for 2026. Standard deduction is tied to the federal basic standard deduction: for TY2026 that is $16,100 single / $32,200 MFJ (up from $15,000 / $30,000 in TY2025; raised by IRS 2026 inflation adjustment and made permanent by OBBBA). Personal exemption is effectively $0 for most filers (suspended/conformed to federal). DC functions as both state and locality - no separate county/municipal income tax. Social Security benefits are fully excluded. Military retirement and up to $3,000 of certain government/military pension income may be excluded for those 62+.
District of Columbia tax brackets (single, 2026)
| Taxable income | Rate |
|---|---|
| $0 - $10,000 | 4.00% |
| $10,000 - $40,000 | 6.00% |
| $40,000 - $60,000 | 6.50% |
| $60,000 - $250,000 | 8.50% |
| $250,000 - $500,000 | 9.25% |
| $500,000 - $1,000,000 | 9.75% |
| $1,000,000+ | 10.75% |
Tax on common incomes in District of Columbia (2026, single)
| Income | State tax | Take-home |
|---|---|---|
| $20,000 | $156 | $17,924 |
| $25,000 | $356 | $21,842 |
| $30,000 | $634 | $25,651 |
| $35,000 | $934 | $29,369 |
| $40,000 | $1,234 | $33,086 |
| $45,000 | $1,534 | $36,804 |
| $50,000 | $1,834 | $40,521 |
| $55,000 | $2,134 | $44,239 |
| $60,000 | $2,454 | $47,937 |
| $65,000 | $2,779 | $51,629 |
Estimate your exact 2026 federal + District of Columbia income tax by income and filing status.
Open the District of Columbia Income Tax Calculator →Frequently asked questions
Does District of Columbia have a state income tax in 2026?
Yes. District of Columbia levies a graduated state income tax for 2026, on top of federal income tax, Social Security and Medicare.
How much state income tax do you pay on $75,000 in District of Columbia?
A single filer earning $75,000 in District of Columbia owes about $3,429 in state income tax for 2026, leaving roughly $58,164 take-home after federal tax and FICA.
What is the District of Columbia standard deduction for 2026?
$16,100 for single filers and $32,200 for married filing jointly.