Every District of Columbia income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative 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 above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your District of Columbia taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Slide to explore — or type an exact amount; typing is never limited by the slider.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | District of Columbia tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $2,850 | 5.7% | 6.5% |
| $75,000 | $4,775 | 6.4% | 8.5% |
| $100,000 | $6,900 | 6.9% | 8.5% |
| $150,000 | $11,150 | 7.4% | 8.5% |
Figure B How the $100,000 tax is built — slice by slice
$10,000 at 4% = $400 · $30,000 at 6% = $1,800 · $20,000 at 6.5% = $1,300 · $40,000 at 8.5% = $3,400. Effective rate 6.9%; the top slice is taxed at 8.5%.
DC EITC for filers with a qualifying child is 85% of the federal credit for tax years 2026–2028. It was temporarily 100% for tax year 2025, and under the current schedule it rises to 100% again in tax year 2029. Source: DC Office of Tax and Revenue, EITC FAQs (table: 2025 = 100%; 2026–2028 = 85%; 2029 and beyond = 100%). DC's standard deduction for 2026 is $16,100 for single filers ($32,200 married filing jointly; $24,150 head of household), matching the federal amounts in the DC Office of Tax and Revenue's 2026 D-40ES booklet. Source: DC OTR, 2026 D-40ES. No change to DC's seven bracket rates for 2026 (4% to 10.75% above $1,000,000). Source: Tax Foundation 2026.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about District of Columbia.
Federal law — the District of Columbia Home Rule Act — prohibits DC from taxing the personal income of nonresidents, at the source or otherwise. That is why hundreds of thousands of Maryland and Virginia commuters pay no DC income tax on their DC wages, something no state could be forced to offer. Only DC residents file Form D-40; a nonresident whose employer withheld DC tax by mistake files Form D-40B to get it refunded, and nonresidents may still face DC tax on certain DC-source business or rental income, which the wage prohibition does not cover.
Source: District of Columbia Home Rule Act (prohibition on taxing nonresident income); Tax Foundation, state income taxes on nonresidents ('Federal law prohibits the District of Columbia from taxing nonresidents' income'); DC Office of Tax and Revenue (Form D-40B)
You are a DC resident if you were domiciled in the District at any time during the year, or if you kept a place of abode in DC for 183 days or more in the year (statutory residency) — even if you consider another state home. Residents are taxed on worldwide income on Form D-40, with a credit (Schedule U) for income tax paid to another jurisdiction on the same income, capped at the DC tax on that income.
Source: DC Code 47-1801.04 (resident definitions); DC Office of Tax and Revenue, Form D-40 and Schedule U
DC's standard deduction tracks the federal amounts: for 2026 the DC Office of Tax and Revenue's D-40ES booklet uses $16,100 for single and married filing separately filers, $24,150 for head of household, and $32,200 for married filing jointly, with additional amounts for age 65 or blindness. DC has no personal exemption. Behind those familiar numbers sit steep DC brackets, topping out at 10.75% on taxable income above $1,000,000.
Source: DC Office of Tax and Revenue, 2026 D-40ES booklet (standard deduction worksheet); Tax Foundation 2026 (DC brackets)
The DC EITC is one of the largest state-level EITCs in the country. For filers with a qualifying child, the DC Office of Tax and Revenue's schedule is: 100% of the federal credit for tax year 2025, 85% for tax years 2026–2028, and 100% again from 2029. Filers without a qualifying child use a separate DC formula, which has also provided a 100% match. Because the percentages change by tax year, check which year's schedule applies before estimating a refund.
Source: DC Office of Tax and Revenue, EITC FAQs (percentage-of-federal-EIC table by tax year); DC Office of the Chief Financial Officer fiscal impact statements
DC excludes Social Security benefits from its income tax. Retirees in DC still face DC tax on most other income — pensions and investment income are taxed under the regular 4% to 10.75% brackets — but Social Security itself is not part of the DC tax base.
Source: DC Office of Tax and Revenue guidance on Social Security exclusion
DC is itself both the city and the taxing jurisdiction — there is no separate city or county income tax on top of the District tax, and no surrounding-jurisdiction local income tax applies to DC residents' wages. The local-tax issue for DC runs the other way: Maryland counties' local taxes and Virginia's rules apply to those states' residents who commute in, not to DC residents.
Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (DC brackets 4%–10.75%; standard deduction $16,100 single)
DC cannot tax your wages if you are not a DC resident — federal law (the Home Rule Act) prohibits the District from taxing nonresidents' personal income, which is unique in the US. Maryland and Virginia commuters pay income tax only to their home state. If your employer withheld DC tax by mistake, you do not file a full D-40; you file Form D-40B to claim the withholding back.
For 2026, DC's EITC for filers with a qualifying child is 85% of your federal earned income tax credit — among the most generous in the United States. It was 100% for tax year 2025, sits at 85% for 2026 through 2028 under the current schedule, and is set to return to 100% in 2029. Filers without a qualifying child calculate the DC credit under a different formula described in the D-40 instructions.
On $75,000 of wages as a single filer, DC tax works out to $3,429, alongside federal tax of $7,670 and FICA of $5,738 — total tax of $16,836 and take-home pay of $58,164. DC's share reflects its brackets (4% on the first $10,000 of taxable income, then 6% and 6.50%) after the $16,100 DC standard deduction.
You are a DC resident for tax purposes if you were domiciled in DC at any point during the year, or if you maintained a place of abode in DC for 183 or more days during the year — the statutory residency rule. Residents file Form D-40 and DC taxes all of their income, wherever earned, with a credit for income taxes paid to another state or locality on the same income.
No. DC does not tax Social Security benefits, even though DC's income tax rates are among the highest in the country at the top end (10.75% above $1,000,000 of taxable income). Federal taxation of benefits can still apply, but the District itself adds nothing on Social Security.
For 2026 DC uses the same headline amounts as the federal standard deduction: $16,100 if you file single or married filing separately, $24,150 for head of household, and $32,200 for married filing jointly (or registered domestic partners filing jointly). DC sets these amounts in its own D-40 / D-40ES publications each year, with extra amounts for filers 65 or older or blind.
District of Columbia income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $16,100 standard deduction, worked examples and a find-your-bracket tool.
100% free · No sign-up · No daily limits · No watermarks · Processed in your browser — files never leave your device
Every District of Columbia income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in District of Columbia (single filer, 2026), the slice-by-slice tax is $6,900.00 — the top slice is taxed at 10.75%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $16,100 standard deduction comes off first, which is what the companion income calculator works through.
District of Columbia taxes income in 7 bands from 4% to 10.75%. The standard deduction is $16,100.00 for a single filer (the federal amount — this state conforms to it). The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
DC cannot tax your wages if you are not a DC resident — federal law (the Home Rule Act) prohibits the District from taxing nonresidents' personal income, which is unique in the US. Maryland and Virginia commuters pay income tax only to their home state. If your employer withheld DC tax by mistake, you do not file a full D-40; you file Form D-40B to claim the withholding back.
For 2026, DC's EITC for filers with a qualifying child is 85% of your federal earned income tax credit — among the most generous in the United States. It was 100% for tax year 2025, sits at 85% for 2026 through 2028 under the current schedule, and is set to return to 100% in 2029. Filers without a qualifying child calculate the DC credit under a different formula described in the D-40 instructions.
On $75,000 of wages as a single filer, DC tax works out to $3,429, alongside federal tax of $7,670 and FICA of $5,738 — total tax of $16,836 and take-home pay of $58,164. DC's share reflects its brackets (4% on the first $10,000 of taxable income, then 6% and 6.50%) after the $16,100 DC standard deduction.
You are a DC resident for tax purposes if you were domiciled in DC at any point during the year, or if you maintained a place of abode in DC for 183 or more days during the year — the statutory residency rule. Residents file Form D-40 and DC taxes all of their income, wherever earned, with a credit for income taxes paid to another state or locality on the same income.
No. DC does not tax Social Security benefits, even though DC's income tax rates are among the highest in the country at the top end (10.75% above $1,000,000 of taxable income). Federal taxation of benefits can still apply, but the District itself adds nothing on Social Security.
For 2026 DC uses the same headline amounts as the federal standard deduction: $16,100 if you file single or married filing separately, $24,150 for head of household, and $32,200 for married filing jointly (or registered domestic partners filing jointly). DC sets these amounts in its own D-40 / D-40ES publications each year, with extra amounts for filers 65 or older or blind.
What is missing, broken, or could be better on this tool? Tell us — we read every suggestion.
✅ Thanks — your suggestion has been received. Suggestions like yours shape what we build next.