Does Washington DC have its own income tax?

Yes. The District of Columbia levies its own progressive income tax on residents, separate from federal tax. There is no additional state layer because DC is not part of any state; DC tax is the local and state-equivalent layer combined.

What is the DC standard deduction?

DC's standard deduction is tied to the federal amount — about $14,600 for single filers and $29,200 for married filing jointly for 2026. You subtract it from income before applying the brackets unless you itemize.

Who pays DC income tax?

DC residents pay DC income tax on all income. Nonresidents who only work in DC generally do not owe DC income tax because DC cannot tax nonresident wages; they pay tax to their home state instead.

Washington DC City Income Tax Calculator

Q: What are the DC income tax brackets?

DC uses progressive brackets ranging from 4% on the first $10,000 of taxable income up to 10.75% on income above $1,000,000. Each band is taxed only on the portion of income that falls within it.

Q: Is this an exact tax figure?

No. It is an estimate using the standard deduction and personal exemption only. Credits, itemized deductions, and other adjustments change your actual D-40 liability. Confirm with the official forms or a tax professional.

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Unlike most US cities, Washington DC levies its own progressive income tax because it functions as both a city and a state-equivalent jurisdiction. Rates run from 4% on the first $10,000 of taxable income up to 10.75% on income above $1,000,000. This free calculator applies the District’s brackets, standard deduction, and personal exemption to estimate your annual DC tax and effective rate.

How it works

DC taxes are computed in three steps:

Taxable income = gross income - standard_deduction, clamped at zero. The standard deduction depends on filing status.
Apply the brackets — each bracket taxes only the slice of income within its band. For example, income between $10,000 and $40,000 is taxed at 6%, not your whole income.
Effective rate = total_tax / gross_income, which is always lower than your top bracket because lower bands are taxed at lower rates.

Brackets (taxable income)

4.00%  on $0 to $10,000
6.00%  on $10,000 to $40,000
6.50%  on $40,000 to $60,000
8.50%  on $60,000 to $250,000
9.25%  on $250,000 to $500,000
9.75%  on $500,000 to $1,000,000
10.75% on income above $1,000,000

Example

A single filer earning $80,000 with a $14,600 standard deduction has $65,400 taxable. Tax stacks as $10,000 * 4% + $30,000 * 6% + $20,000 * 6.5% + $5,400 * 8.5% = $400 + $1,800 + $1,300 + $459 = $3,959, an effective rate near 4.95%.

Notes

This estimate uses the standard deduction and a single personal exemption only. Credits, itemized deductions, and other adjustments change your actual liability. Nonresidents who merely work in DC do not owe DC income tax. Confirm with the D-40 form or a tax professional. All math runs locally in your browser.