Income Tax for District of Columbia (2026)
District of Columbia (DC) Key Facts
Top Marginal Rate
10.75%
Tax Structure
Progressive
Filing Deadline
April 15
Has State Income Tax
Yes
Number of Brackets
6
How This Calculator Works in District of Columbia
This calculator applies District of Columbia's 2026 tax brackets and rates to estimate your state income tax liability. Enter your income and filing status to see your marginal rate, effective rate, and estimated tax owed.
District of Columbia Overview
The District of Columbia levies a progressive income tax with 7 brackets and a top rate of 10.75% on income over $1 million. Despite its small geographic size, DC functions as a high-tax jurisdiction comparable to California and New York for top earners. Reciprocal agreements with Maryland and Virginia streamline filing for the many federal workers and commuters in the metro area.
How District of Columbia Compares
District of Columbia's top income tax rate of 10.75% compares to Maryland at 5.75% and Virginia at 5.75%. The rate differences can meaningfully impact take-home pay for workers near state borders.
| State | Top Rate | Notes |
|---|---|---|
| Maryland | 5.75% | Maryland has an income tax rate of 5.75%. |
| Virginia | 5.75% | Virginia has an income tax rate of 5.75%. |
District of Columbia's income tax rate of 10.75% compares to a national average of approximately 5.04%. This is above the national average.
Tips for District of Columbia Residents
- 1DC has a progressive income tax with a top rate of 10.75% on income over $1 million, making it one of the highest-taxed jurisdictions in the nation.
- 2DC residents pay federal and DC income taxes but do not vote for members of Congress with full voting rights — the 'taxation without representation' issue is reflected on DC license plates.
- 3The standard deduction in DC is relatively generous, and the city offers an Earned Income Tax Credit (EITC) equal to 70% of the federal EITC.
- 4DC does not tax Social Security benefits and provides a partial exemption for other retirement income.
- 5If you live in DC and work in Maryland or Virginia (or vice versa), reciprocity agreements simplify filing — you only owe tax to your state/district of residence.