How are capital gains taxed in District of Columbia in 2025?

The District of Columbia taxes capital gains as ordinary income; the top marginal rate is 10.75%. On top of that, the federal government taxes long-term gains at 0%, 15%, or 20% (and short-term gains at ordinary rates), and high earners may owe the 3.8% Net Investment Income Tax.

Does the 3.8% Net Investment Income Tax apply?

It can. The NIIT adds 3.8% on the lesser of your net investment income and the amount your modified AGI exceeds $200,000 (single or head of household), $250,000 (married filing jointly), or $125,000 (married filing separately). These thresholds are set by statute and are not adjusted for inflation. This calculator includes it automatically.

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No amounts, inputs, or personal data are ever transmitted to any server.

District of Columbia Capital Gains Tax 2025 — Federal 0/15/20% + NIIT + State

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District of Columbia Capital Gains Tax 2025

This calculator works out the total tax on a capital gain in District of Columbia for the 2025 tax year — the federal 0% / 15% / 20% long-term rate, the 3.8% Net Investment Income Tax for high earners, and the District of Columbia state portion. District of Columbia taxes capital gains as ordinary income.

Federal long-term gains (assets held over one year) are taxed at 0%, 15%, or 20% by total taxable income. For 2025 the 0% band runs to $48,350 (single) or $96,700 (married filing jointly), 15% up to $533,400 (single) or $600,050 (joint), and 20% above. Short-term gains are taxed at ordinary federal rates. High earners also owe the 3.8% Net Investment Income Tax (NIIT) on the lesser of the gain and modified AGI over $200,000 (single) / $250,000 (joint) / $125,000 (married filing separately).

Enter your gain, your other taxable income, your filing status and holding period below. The District of Columbia taxes capital gains as ordinary income; the top marginal rate is 10.75%. Everything runs in your browser — no amounts or personal data are transmitted.

Estimate, not tax advice. The District of Columbia portion is modelled at the state’s top marginal rate, so your actual state tax may be lower; local/city taxes and special-rate assets (collectibles, qualified small-business stock, depreciation recapture) are not included. Verify with the IRS and the District of Columbia tax authority.