District of Columbia income tax and brackets 2026
District of Columbia taxes income at 7 rates in 2026, from 4% on the first $10,000 of a single filer's taxable income to 10.75% above $1,000,000. A single filer earning $75,000 in District of Columbia owes about $11,170 in federal and state income tax, an effective rate of 14.9%.
Income tax · 2026
See the brackets $11,170for the year
Effective rate 14.9% of income
Federal income tax$7,67068.7%
District of Columbia income tax$3,50031.3%
Taxable income
$58,900
Top federal rate
22%
Top District of Columbia rate
6.5%
District of Columbia tax brackets 2026
District of Columbia brackets · 2026
4% to 10.75%
7 brackets
Your top bracket
6.5%
Average rate
5.8%
Taxable income
$60,000
How your $3,500 adds up
4% on the first $10,000$40011.4%
6% on the next $30,000$1,80051.4%
6.5% on the last $20,000$1,30037.1%
District of Columbia brackets, single
DC has not published its 2026 standard deduction; these are 2025 amounts before its inflation increase.
| Rate | Taxable income | Tax owed |
|---|---|---|
| 4% | $0 to $10,000 | 4% of taxable income |
| 6% | $10,000 to $40,000 | $400.00 + 6% over $10,000 |
| 6.5%You | $40,000 to $60,000 | $2,200.00 + 6.5% over $40,000 |
| 8.5% | $60,000 to $250,000 | $3,500.00 + 8.5% over $60,000 |
| 9.25% | $250,000 to $500,000 | $19,650.00 + 9.25% over $250,000 |
| 9.75% | $500,000 to $1,000,000 | $42,775.00 + 9.75% over $500,000 |
| 10.75% | Over $1,000,000 | $91,525.00 + 10.75% over $1,000,000 |
District of Columbia at a glance
- Income tax
- 4% to 10.75%
- Standard deduction
- $15,000
- State payroll taxes
- None
- Local income tax
- None
- Sales tax
- 6% (scheduled to rise to 7% on October 1, 2027)
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4District of ColumbiaDistrict of Columbia's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
District of Columbia income tax questions
What are the District of Columbia tax brackets for 2026?
District of Columbia has 7 brackets for single filers, from 4% on the first $10,000 of taxable income to 10.75% on income over $1,000,000.
How much income tax do I pay on $75,000 in District of Columbia?
A single filer earning $75,000 owes about $7,670 in federal income tax and $3,500 in District of Columbia income tax for 2026, $11,170 in all. That is 14.9% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $60,000 of District of Columbia taxable income is in the 6.5% bracket, but only the $20,000 above $40,000 pays 6.5%. The lower rates tax the rest, so the brackets come to $3,500, 5.8% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will District of Columbia's brackets change?
Brackets set in law since 2022 and not indexed; the standard deduction is decoupled from the federal OBBBA increase and set by DC at the 2025 TCJA-level amounts with a yearly cost-of-living adjustment for 2026 to 2029.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. District of Columbia's own is $15,000 for single filers.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- DC Office of Tax and Revenue
- OTR, DC Individual and Fiduciary Income Tax Rates (tax years after 12/31/2021)
- EY Tax News, DC FY2027 Budget Support Act (B26-0724 emergency / B26-0661 permanent): standard deduction $15,000 / $22,500 / $30,000, cost-of-living adjusted 2026 to 2029; sales tax stays 6% to September 30, 2027
- OTR notice banner: general sales tax rate remains 6% through September 30, 2027
- AFS Law alert on the congressional disapproval of DC's 2025 decoupling act (Public Law 119-78)
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