DISTRICT OF COLUMBIA CAPITAL GAINS TAX · TAX YEAR 2026
District of Columbia capital gains tax calculator
The District of Columbia taxes capital gains as ordinary income, at rates from 4% to 10.75%, with no lower rate for long-term gains. On a $50,000 long-term gain with $75,000 of wages, a single filer owes $4,228 of District of Columbia tax and $7,500 of federal income tax, $11,728 in all, and keeps $38,272.
Tax on your gain
- Total tax on the gain
- $11,728.00
- Federal income tax
- $7,500.00
- Net investment income tax
- $0.00
- District of Columbia tax
- $4,228.00
- After-tax gain
- $38,272.00
- Effective rate
- 23.46%
District of Columbia tax by size of gain
What a single filer with $75,000 of wages owes on a long-term gain. Federal tax includes the net investment income tax.
| Gain | Federal tax | State tax |
|---|---|---|
| $10,000 | $1,500 | $828 |
| $50,000 | $7,500 | $4,228 |
| $100,000 | $15,000 | $8,478 |
| $250,000 | $42,250 | $21,670 |
| $1,000,000 | $208,920 | $94,428 |
District of Columbia capital gains tax questions
Does the District of Columbia tax capital gains?
Yes. The District of Columbia taxes capital gains as ordinary income, at rates from 4% to 10.75%, with no lower rate for long-term gains.
How much District of Columbia tax is due on a capital gain?
A single filer with $75,000 of wages owes $4,228 of District of Columbia tax on a $50,000 long-term gain, 8.46% of the gain, and $21,670, 8.67%, on a $250,000 gain. Federal tax on the same gains is $7,500 and $42,250.
Does the District of Columbia tax short-term capital gains differently?
No. The District of Columbia taxes a $50,000 short-term gain the same as a long-term one: $4,228 of District of Columbia tax. Federal tax is what changes: $11,064 on the short-term gain against $7,500.
Does DC still have a lower capital gains rate for tech investments?
No. The 3% rate on gain from selling an investment in a qualified high technology company was permanently repealed in 2024, so those gains are taxed at DC's ordinary rates, up to 10.75%.
What the calculator leaves out
Federal tax stacks the gain on wages after the 2026 standard deduction, taxes a long-term gain at the long-term capital gains rates and a short-term gain at the ordinary brackets, and adds the net investment income tax. The gain is the only investment income. Capital losses and carryovers, qualified dividends, the collectibles and section 1250 rates, the alternative minimum tax and credits are left out; enter a home sale's gain after any federal exclusion.