District of Columbia Income Tax 2026
Estimate onlyDistrict of Columbia uses progressive tax brackets ranging from 4% up to 10.75%. See the full 2026 bracket table, worked examples at three income levels, and estimate your District of Columbia income tax below.
Reviewed by the ClearTally editorial team · Last updated July 4, 2026 · Methodology & sources
These state figures are being re-verified
We found our state bracket data lagging behind the current tax year, so the state figures on this page may be out of date — where they're wrong, they tend to overstate the tax owed. We're re-sourcing all 51 schedules against each state's published rates. Federal figures were re-verified and corrected and are current. Until this notice goes, treat the state number as indicative and check your state's department of revenue before relying on it.
Tax structure
progressive
Top bracket rate
10.75%
Brackets
7
Local income tax
Not typical
District of Columbia income tax calculator
Your income after deductions.
Estimated District of Columbia tax
$4,775
6.37% effective rate
Marginal rate
8.50%
On your last dollar
Effective rate
6.37%
Tax ÷ taxable income
Based on District of Columbia's single-filer schedule. Married-filing-jointly brackets differ in some states, and this ignores state-specific deductions, exemptions, credits, and local taxes. Estimate only, not tax advice.
District of Columbia income tax brackets (2026)
Each rate applies only to the income within its range, so reaching a higher bracket never taxes your whole income at that rate.
These are single-filer brackets. Rates and the income at which each bracket starts can differ for married filing jointly, married filing separately, and head of household — in some states the joint thresholds are exactly double the single ones, in others they aren't. Check the District of Columbia department of revenue for the schedule that matches your filing status.
Single filer
| Rate | Taxable income | Tax at top of band |
|---|---|---|
| 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 and up | — |
What District of Columbia income tax actually costs
Three worked examples run through the same schedule above. Each figure is taxable income— what's left after deductions — not gross salary, so a paycheck of the same size owes less than shown here.
$50,000 taxable
$2,850
5.70% effective · 6.50% marginal
$85,000 taxable
$5,625
6.62% effective · 8.50% marginal
$150,000 taxable
$11,150
7.43% effective · 8.50% marginal
Notice the gap between the two rates. At $85,000 of taxable income the marginal rate is 8.50%, but the effective rate — total tax divided by income — is only 6.62%, because the lower bands still apply to the income beneath the threshold.
About District of Columbia income tax
District of Columbia uses progressive tax brackets ranging from 4% up to 10.75% — a top rate that ranks 4 of the 42 states that tax wage income, where 1 is the highest. The median top rate across those states is about 5.35%, so District of Columbia sits above the middle.
Where the brackets sit matters as much as the top rate. District of Columbia's highest band doesn't begin until $1,000,000 of taxable income, so the 10.75% figure applies to very few filers. Someone on $85,000 of taxable income pays an effective rate nearer 6.62%— a reminder that a state's top rate on its own says little about what a typical resident actually pays.
One limit worth knowing before you rely on the number above: this page applies District of Columbia's published single-filer schedule to the taxable income you enter. It doesn't include District of Columbia's own standard deduction, personal exemptions, or credits, each of which lowers a real bill, so treat the estimate as a ceiling rather than a final figure. For the full paycheck picture, combine it with federal tax and FICA using the take-home pay calculator.
States with a similar tax rate
Closest to District of Columbia's 10.75% top rate, for a like-for-like comparison.
Related tax tools
District of Columbia income tax questions
For 2026, District of Columbia uses progressive brackets from 4% up to 10.75% across 7 bands, shown in full in the table on this page. The top 10.75% rate starts at $1,000,000 of taxable income. Those are the single-filer figures — married-filing-jointly and head-of-household schedules can use different thresholds, and this page doesn't yet carry them, so check the District of Columbia department of revenue if you file jointly.
District of Columbia uses progressive brackets from 4% up to 10.75% on taxable income for 2026. The top bracket rate is 10.75%, which is the marginal rate on your highest dollars rather than what you pay overall. On $85,000 of taxable income the effective rate works out to about 6.62%.
About $5,625 on $85,000 of taxable income — an effective rate near 6.62%, with a 8.50% marginal rate on the last dollar. One important distinction: that's taxable income, not salary. If $85,000 is your gross pay, your taxable income is lower once deductions are applied, so your real District of Columbia bill would be less than this. State income tax is also separate from federal tax and FICA.
District of Columbia isn't one of the states where local income taxes are a widespread factor, so for most residents the state rate shown here is the whole state-level income tax picture. You may still see other local taxes — property and sales taxes are set locally in most states — but those aren't levied on your income. If you work across a state line, the other state's rules may still apply to you.
Because only the income above each threshold is taxed at that band's rate. District of Columbia's top 10.75% rate doesn't start until $1,000,000 of taxable income, so everything below that is taxed at the lower bands. On $85,000 of taxable income the effective rate is about 6.62% — well under the headline number. A higher bracket never re-taxes the income beneath it.
No — and that's the main reason to treat it as an estimate. It applies District of Columbia's published 2026 tax year (PayrollTax API) single-filer schedule to the taxable income you enter. It doesn't model District of Columbia's own standard deduction, personal exemptions, or credits, all of which reduce a real bill, nor any local income tax. It also doesn't apply federal tax or FICA, which are separate and usually larger. For an exact figure, use the District of Columbia department of revenue's own guidance or a tax professional.
Sources & further reading
District of Columbia figures use the 2026 tax year (PayrollTax API). Estimates for planning only, not tax advice. See https://trycleartally.com/disclaimer.