Calculate your 2026 Washington DC income tax across all 7 brackets (4%–10.75%). Standard deduction $14,600/$29,200. Compare DC vs Virginia and Maryland.
DC Income Tax 2026
Washington DC uses a 7-bracket progressive income tax system with rates from 4% to 10.75%. DC's top rates are among the highest in the US, reflecting the city's need for revenue without a separate county government layer.
Calculation Formula
DC Taxable Income = Gross Income − Standard Deduction ($14,600 single / $29,200 MFJ)
DC Tax = Apply progressive brackets to DC Taxable Income
Effective Rate = DC Tax ÷ Gross Income × 100
Example: Single filer, $85,000
DC taxable: $85,000 − $14,600 = $70,400
4% on $10,000 = $400
6% on $30,000 = $1,800
6.5% on $20,000 = $1,300
8.5% on $10,400 = $884
DC Tax: $4,384 | Effective rate: 5.16%
Frequently Asked Questions
What are the DC income tax brackets for 2026?
Washington DC has 7 income tax brackets for 2026: 4% on $0–$10,000; 6% on $10,001–$40,000; 6.5% on $40,001–$60,000; 8.5% on $60,001–$250,000; 9.25% on $250,001–$500,000; 9.75% on $500,001–$1,000,000; and 10.75% on income above $1,000,000. DC uses the same brackets for both single and married filing jointly filers, though the standard deduction differs ($14,600 single / $29,200 MFJ).
How does DC income tax compare to Virginia and Maryland?
DC has significantly higher rates at higher incomes. Virginia tops out at 5.75% (flat above $17,000). Maryland has a state top rate of 5.75% plus a county piggyback tax of 2.25%–3.2%, making the combined MD+county rate roughly 7.75%–8.95%. DC's top rates (9.25%–10.75%) are the highest in the metro area, making it less competitive for high earners. However, DC has no county/local add-on tax beyond the state rate.
Does DC allow a standard deduction?
Yes. The DC standard deduction for 2026 is $14,600 for single filers and $29,200 for married filing jointly — mirroring the federal standard deduction amounts. DC taxpayers can also itemize deductions, which may be beneficial if mortgage interest, property taxes, and charitable contributions exceed the standard deduction threshold.
Who has to file a DC income tax return?
Any individual who is a DC resident for any part of the tax year, or a non-resident who earned income from DC sources, may need to file. DC residents file Form D-40. Part-year residents file Form D-40 with a residency period noted. Non-residents with DC-source income file Form D-40B. The filing threshold is generally equal to the standard deduction plus personal exemption.
Are there any notable DC tax credits or exemptions?
DC offers several credits: the DC Earned Income Tax Credit (worth 40% of the federal EITC), a property tax credit for lower-income homeowners and renters (Schedule H), and a senior citizen deduction of up to $16,100. DC does not impose an inheritance or estate tax on residents but does have a separate estate tax for estates above $4 million.