What are District of Columbia's income tax rates?

DC uses seven graduated brackets for 2024 ranging from 4% on the first 10,000 dollars up to 10.75% on income over 1,000,000 dollars. The middle brackets are 6%, 6.5%, 8.5%, 9.25%, and 9.75%. Higher income is taxed at progressively higher marginal rates.

What is the DC standard deduction?

The District of Columbia standard deduction matches the federal amounts — about 14,600 dollars for single filers, 29,200 dollars for married filing jointly, and 21,900 dollars for head of household for 2024. You may itemize instead if your itemized deductions are larger.

Does DC have the same brackets for all filing statuses?

Yes. Unlike many states, the District of Columbia applies the same income tax brackets and rates to single, married, and head-of-household filers. Only the standard deduction differs by filing status.

Does this include federal income tax?

No. This calculator models only the District of Columbia income tax. Federal income tax, Social Security, and Medicare are separate and usually larger, and DC tax credits such as the Earned Income Tax Credit are not included here.

How accurate is this calculator?

It accurately applies the 2024 DC graduated brackets and standard deduction to your income and filing status. Credits, additions, and subtractions specific to your return can change your actual liability, so treat the result as a close estimate.

District of Columbia Income Tax Calculator

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The District of Columbia taxes income with a set of graduated brackets that climb from 4% on the first slice of taxable income to 10.75% on the highest earners. This calculator subtracts the correct standard deduction for your filing status (or your itemized deductions), then steps the remaining taxable income through each DC bracket to compute your tax precisely.

How it works

DC income tax is computed in three steps:

Start with adjusted gross income. Enter your total annual income before deductions.
Subtract a deduction. Use the District of Columbia standard deduction (matching the federal amount for your filing status), or enter itemized deductions if they are larger.
Apply the graduated brackets. Each slice of taxable income is taxed at its own rate — 4%, 6%, 6.5%, 8.5%, 9.25%, 9.75%, then 10.75% — and the amounts are summed.

The general formula for a bracketed tax is tax = Σ (sliceᵢ × rateᵢ), where each sliceᵢ is the portion of taxable income that falls inside bracket i. Your marginal rate is the rate on your last dollar; your effective rate is total tax divided by income, which is always lower.

Tips and example

A single filer with $80,000 of income and the $14,600 standard deduction has $65,400 of taxable income. That income is taxed 4% on the first $10,000, 6% from $10,000 to $40,000, then 6.5% from $40,000 to $65,400 — about $3,251 total, an effective rate near 4.1% of gross income.

This models only the DC income tax. Federal tax and FICA are separate and far larger. DC also offers credits — such as its own Earned Income Tax Credit — that can reduce your actual liability below the figure shown here. Verify your final number against the DC Office of Tax and Revenue Form D-40 instructions.