State income tax · District of Columbia
District of Columbia income tax rates
District of Columbia's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 10.75%
- Lowest rate
- 4%
- Brackets (single)
- 7
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 4% |
| $10,000 | 6% |
| $40,000 | 6.5% |
| $60,000 | 8.5% |
| $250,000 | 9.25% |
| $500,000 | 9.75% |
| $1,000,000 | 10.75% |
Notes
D.C. Code 47-1806.03(a)(11) sets one schedule for all filing statuses for tax years after 2021, with no end year; the Office of Tax and Revenue shows the same rates.
Sources
We read each source on the date shown and quote the line we relied on.
- D.C. Code 47-1806.03 (Tax on residents) (external site)
In the case of taxable years beginning after December 31, 2021, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
- DC Individual and Fiduciary Income Tax Rates (external site)
Over $1,000,000 $91,525, plus 10.75% of the excess above $1,000,000.