DC Income Tax Brackets
The Office of Tax and Revenue applies one schedule to all filers:
| Taxable income | Rate |
|---|---|
| $0 to $10,000 | 4.00% |
| $10,000 to $40,000 | 6.00% |
| $40,000 to $60,000 | 6.50% |
| $60,000 to $250,000 | 8.50% |
| $250,000 to $500,000 | 9.25% |
| $500,000 to $1,000,000 | 9.75% |
| Over $1,000,000 | 10.75% |
The 8.5% band is wide, so most professional salaries in the District face that rate on their last dollars. The bands are not indexed for inflation, so the same salary slowly drifts into higher bands as pay rises.
The DC Standard Deduction
DC law ties its standard deduction to the federal amount. For 2026 that means $16,100 single and $32,200 joint, and the calculator uses those figures.
There is a caveat. In 2025 the Council passed a law to keep a lower DC deduction, and in February 2026 Congress disapproved it. The District disputes the effect, so check the 2026 D-40 instructions when they come out.
The difference is modest. A deduction $1,000 lower would add between $40 and $85 of DC tax for most earners, depending on their top band.
Worked Example: $95,000 Single in DC
A policy analyst on $95,000 has DC taxable income of $78,900. The tax builds up band by band:
- 4% of the first $10,000: $400.
- 6% of the next $30,000: $1,800.
- 6.5% of the next $20,000: $1,300.
- 8.5% of the last $18,900: $1,606.50.
| Line | Per year | Per month |
|---|---|---|
| Gross pay | $95,000 | $7,916.67 |
| Federal income tax | −$12,070 | −$1,005.83 |
| Social Security | −$5,890 | −$490.83 |
| Medicare | −$1,377.50 | −$114.79 |
| DC income tax | −$5,106.50 | −$425.54 |
| Net pay | $70,556 | $5,879.67 |
The DC line comes to $5,106.50, and all deductions take 25.7% of pay.
DC Take Home Pay by Salary
Single filer, 2026:
| Salary | DC tax | All deductions | Net per year | Net per month |
|---|---|---|---|---|
| $50,000 | $1,834 | $9,479 | $40,521 | $3,376.75 |
| $65,000 | $2,778.50 | $13,371 | $51,629 | $4,302.42 |
| $90,000 | $4,681.50 | $22,536.50 | $67,463.50 | $5,621.96 |
| $140,000 | $8,931.50 | $41,975.50 | $98,024.50 | $8,168.71 |
| $200,000 | $14,031.50 | $65,104.50 | $134,895.50 | $11,241.29 |
| $300,000 | $22,785.75 | $107,609 | $192,391 | $16,032.58 |
A $140,000 salary pays $8,931.50 to the District, 6.38% of gross pay.
Joint Filers in the District
The deduction doubles for a joint return but the brackets do not. A couple on $65,000 pays $1,768 to DC and nets $54,819.50.
Two high earners therefore reach the 8.5% band sooner together than either would alone. DC lets married couples file separately on the same return to soften this, a choice this calculator does not model.
Paid Family Leave and Other Items
- DC Paid Family Leave is paid by employers at 0.75% of wages under DC Code 32-541.03. Nothing comes out of your check for it.
- No separate local tax. The District is both state and city, so there is one income tax.
- Commuters from Maryland or Virginia pay their home state, not DC.
- Pre tax 401(k) and health premiums reduce DC taxable income as well.
DC Pay per Check
| Pay schedule | Gross per paycheck | Net per paycheck |
|---|---|---|
| Weekly (52) | $1,250 | $992.87 |
| Every two weeks (26) | $2,500 | $1,985.73 |
| Twice a month (24) | $2,708.33 | $2,151.21 |
| Monthly (12) | $5,416.67 | $4,302.42 |
DC withholding is set with Form D-4. Your stub may not match these annual figures exactly.
New residents should file a fresh D-4 on the first day of work in the District. Without it, an employer may keep withholding for the old state, and the gap turns into a bill when you file.
What a Raise Is Worth in DC
On $95,000, a $1,000 raise adds $618.50 to net pay. The District keeps 8.5% of that raise, the federal government 22% plus 7.65% FICA.
Combined, a middle income District worker gives up close to 40 cents of each new dollar. That is higher than in neighbouring Virginia, where the state slice is 5.75%, and it is worth knowing before you compare job offers on either side of the Potomac.
Above $250,000 the DC rate steps up again to 9.25%, then 9.75% from $500,000 and 10.75% over $1,000,000.
Assumptions and Limits
- DC resident for the whole year.
- Standard deduction equal to the 2026 federal amount, given the open dispute above.
- No DC credits, such as the earned income credit, and no dependents.
Sources: DC Office of Tax and Revenue rate table; DC Code §§ 47-1801.04 and 32-541.03; IRS Rev. Proc. 2025-32; Social Security Administration. Rates for 2026.
Frequently Asked Questions
What are the DC income tax rates for 2026?
Seven bands from 4% to 10.75%, with 8.5% applying between $60,000 and $250,000 of taxable income.
What is the DC standard deduction?
DC follows the federal amount, $16,100 single for 2026, though a dispute with Congress may affect it.
Is DC Paid Family Leave deducted from my paycheck?
No. Employers fund it with a 0.75% contribution on wages.
What is $65,000 after tax in DC?
About $51,629 a year for a single resident.
Do I pay DC tax if I live in Maryland?
No. DC taxes only its residents, so Maryland taxes your wages.
Is there a city tax on top of DC tax?
No. The District income tax is the only one.
How much DC tax is due on $95,000?
About $5,106.50 for a single resident in 2026, with net pay of $70,556 a year.