District of Columbia Income Tax Brackets 2026
What are the District of Columbia income tax brackets for 2026?
District of Columbia uses 7 graduated brackets for 2026, from 4% on the first dollars of taxable income up to a top rate of 10.75%. After the state's standard deduction of $16,100 single ($32,200 joint), a single filer on $75,000 pays $3,429 of District of Columbia income tax.
District of Columbia taxes income through 7 graduated brackets in 2026, topping out at 10.75%. The first bracket covers taxable income up to $10,000, and the top rate does not bite until taxable income passes $1,000,000, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
District of Columbia brackets for single filers, 2026
Rates apply to District of Columbia taxable income: gross pay minus the standard deduction and any personal exemption. In District of Columbia the schedule fills from the bottom up: the first $10,000 of taxable income pays 4%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $10,000 | 4% |
| $10,001 to $40,000 | 6% |
| $40,001 to $60,000 | 6.5% |
| $60,001 to $250,000 | 8.5% |
| $250,001 to $500,000 | 9.25% |
| $500,001 to $1,000,000 | 9.75% |
| $1,000,001 and up | 10.75% |
District of Columbia brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $10,000 | 4% |
| $10,001 to $40,000 | 6% |
| $40,001 to $60,000 | 6.5% |
| $60,001 to $250,000 | 8.5% |
| $250,001 to $500,000 | 9.25% |
| $500,001 to $1,000,000 | 9.75% |
| $1,000,001 and up | 10.75% |
Standard deduction and exemption in District of Columbia
The 2026 standard deduction is $16,100 for single filers and $32,200 for married filing jointly. In District of Columbia, that means the first $16,100 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in District of Columbia first removes the standard deduction, leaving $58,900 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $10,000 | $10,000 | 4% | $400 |
| $10,001 to $40,000 | $30,000 | 6% | $1,800 |
| $40,001 to $60,000 | $18,900 | 6.5% | $1,229 |
Total District of Columbia income tax: $3,429, an effective rate of 4.57% of gross pay. The marginal rate, the rate on the next dollar District of Columbia taxes, is 6.5%; a raise that crosses into that bracket pays 6.5% only on the dollars above the line, never on the whole salary.
District of Columbia income tax on common salaries (single filer)
| Gross salary | District of Columbia income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,234 | 3.08% | 6% |
| $50,000 | $1,834 | 3.67% | 6% |
| $75,000 | $3,429 | 4.57% | 6.5% |
| $100,000 | $5,532 | 5.53% | 8.5% |
| $150,000 | $9,782 | 6.52% | 8.5% |
How District of Columbia compares with other states
How District of Columbia compares: its top rate of 10.75% ranks 4th highest among the 42 taxing jurisdictions for 2026, and the $3,429 owed on a $75,000 salary ranks 11th highest, between New York ($3,453) and Kansas ($3,385).
The shape of the schedule matters as much as the rates. District of Columbia's top rate only starts at taxable income above $1,000,000, so a $75,000 salary never sniffs it: the highest rate actually touched is 6.5%, and the top slice of the example above contributes $1,229, about 36% of the total bill. The other 64% is spread across the lower 6 brackets.
Joint filers in District of Columbia get wider thresholds, but not double: the top joint bracket starts at $1,000,000 against $1,000,000 for singles, a ratio of 1.00 to 1. Two similar earners can therefore push each other into the top rate sooner as a couple than they would alone.
To turn these figures into an actual paycheck, use the District of Columbia income tax calculator for any salary, or the District of Columbia take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the District of Columbia result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in District of Columbia for 2026?
The top marginal rate in District of Columbia is 10.75%, and it applies only to taxable income above $1,000,000 for single filers. Every dollar below that line pays less, starting at 4% on the first slice.
How many tax brackets does District of Columbia have?
District of Columbia has 7 brackets for 2026, running from 4% on the first slice of taxable income to 10.75% at the top. Joint filers use a wider schedule, with a standard deduction of $32,200 instead of $16,100.
What is the standard deduction in District of Columbia for 2026?
The standard deduction is $16,100 for single filers and $32,200 for married filing jointly.
How much District of Columbia income tax is owed on $75,000?
A single filer earning $75,000 pays $3,429 of District of Columbia income tax for 2026 in this model, an effective rate of 4.57%, even though the top bracket reached is 6.5%.