DISTRICT OF COLUMBIA INCOME TAX · TAX YEAR 2026
2026 District of Columbia income tax calculator
Estimate District of Columbia income tax with the 2026 brackets and standard deduction, plus federal income tax and take-home pay.
Your estimate
District of Columbia take-home pay by salary
Take-home pay is wages minus District of Columbia tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,834 | $40,521 | $1,559 |
| $75,000 | $3,429 | $58,164 | $2,237 |
| $100,000 | $5,532 | $73,649 | $2,833 |
| $150,000 | $9,782 | $104,010 | $4,000 |
| $200,000 | $14,032 | $134,896 | $5,188 |
District of Columbia tax brackets for 2026
The District of Columbia taxes income at seven rates from 4% to 10.75%, with one schedule for every filing status. The Office of Tax and Revenue's 2026 estimated tax instructions print the same schedule. The District has no separate city or county income tax.
| Rate | Taxable income |
|---|---|
| 4% | Up to $10,000 |
| 6% | Over $10,000 through $40,000 |
| 6.5% | Over $40,000 through $60,000 |
| 8.5% | Over $60,000 through $250,000 |
| 9.25% | Over $250,000 through $500,000 |
| 9.75% | Over $500,000 through $1,000,000 |
| 10.75% | Over $1,000,000 |
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
| Married filing separately | $16,100 |
District of Columbia income tax questions
Does the District of Columbia have a state income tax?
Yes. The District of Columbia taxes income at graduated rates from 4% to 10.75% for 2026.
How much is District of Columbia income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $5,531.50 in District of Columbia income tax for 2026, 5.53% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $73,648.50, or $2,832.63 every two weeks.
What is the District of Columbia standard deduction for 2026?
For 2026, the District of Columbia standard deduction is $16,100 for single filers and married couples filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. The District sets its own standard deduction instead of following the federal one; for 2026 the amounts match the federal deduction. Filers 65 or older or blind add $1,650 each, or $2,050 if unmarried. The District has no personal or dependent exemptions.
Does the District of Columbia tax Social Security?
No. The District subtracts the Social Security and tier 1 railroad retirement benefits included in federal AGI.
Does the District of Columbia tax retirement income?
Yes. Pensions and 401(k) and IRA withdrawals are taxed at the District's regular rates. Survivors of District and federal government retirees who are 62 or older can subtract survivor benefits.
How does the District of Columbia tax capital gains?
As ordinary income at 4% to 10.75%; the District has no separate capital gains rate. From 2025 it also taxes gains on qualified small business stock that are excluded federally. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
Does the District follow the 2025 federal tax law changes?
Not all of them. From 2025 the District does not allow the new federal deductions for tips, overtime pay, car loan interest or seniors, and it sets its own standard deduction instead of following the higher federal amount.
How this calculator works
The calculator starts from federal AGI, subtracts the District standard deduction and applies the rate schedule. The District has no personal or dependent exemptions, so dependents do not change the District tax.
The Office of Tax and Revenue's 2025 instructions say the District's child tax credit was repealed for 2025, and the calculator includes no child credit for 2026. The D-40 tax table figures tax on income bands, so the official amount can differ from this exact calculation by about a dollar.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $58,900.00 of District of Columbia taxable income and about $3,428.50 in District of Columbia income tax, 4.57% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,164.00, or $4,847.00 a month.
What this estimate excludes
The DC earned income tax credit (100% of the federal credit for 2025, refundable), the Schedule H property tax credit, the Keep Child Care Affordable tax credit, the child and dependent care credit, the extra standard deduction for age 65 or blindness, itemized deductions and other credits.
District of Columbia sources
- 2026 Form D-40ES: rate table and 2026 standard deduction
- 2025 Form D-40 booklet: federal changes not adopted, child tax credit repeal, earned income tax credit and subtractions
- D.C. Code 47-1806.03: tax rates
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.