District of Columbia income tax brackets
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, and married couples use the same bands. The District of Columbia standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household — the same amounts as the federal deduction.
These rates have been unchanged since 2022. It was checked on 2026-09-30 against DC OTR 2026 D-40ES booklet (standard deduction $16,100/$24,150/$32,200; 4% to 10.75% tax rate table).
| Rate | Taxable income (single or joint) | Tax at the top of the band |
|---|---|---|
| 4% | up to $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% | over $1,000,000 | — |
District of Columbia and federal income tax by income
At the calculator's default $85,000, District of Columbia takes $4,257 of a $14,127 total income tax bill, or 30%. Filing status matters too: a married couple filing jointly on $170,000 owes District of Columbia $10,113, which is $1,600 more than two single filers earning $85,000 each.
| Gross income | District of Columbia tax | District of Columbia rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $634 | 2.11% | $1,420 | 6.85% |
| $50,000 | $1,834 | 3.67% | $3,820 | 11.31% |
| $65,000 | $2,779 | 4.27% | $5,620 | 12.92% |
| $85,000 (default) | $4,257 | 5.01% | $9,870 | 16.62% |
| $100,000 | $5,532 | 5.53% | $13,170 | 18.70% |
| $125,000 | $7,657 | 6.13% | $18,734 | 21.11% |
| $200,000 | $14,032 | 7.02% | $36,734 | 25.38% |
| $300,000 | $22,786 | 7.60% | $68,134 | 30.31% |
| $400,000 | $32,036 | 8.01% | $103,134 | 33.79% |
Marginal tax rate in District of Columbia
The next dollar a single filer earns above $85,000 is taxed at 30.5%: 22% federal and 8.5% by District of Columbia. District of Columbia's share climbs to 10.75% once taxable income passes $1,000,000.