Washington, DC income tax rate 2026
OfficialWashington, DC rates, brackets and the tax on common salaries.
- Rate
- 4% to 10.75%
- Tax on $75,000
- $3,500
- 4.7% effective
- Tax on $100,000
- $5,625
- 5.6% effective
- Rank among taxing states
- #6 of 42
- by tax taken on $75,000, 1 takes the most
What is the Washington, DC income tax rate in 2026?
Washington, DC taxes wages at 4% to 10.75% in 2026. On a $75,000 salary, Washington, DC income tax is $3,500, an effective rate of 4.67%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Washington, DC income tax brackets for 2026
Washington, DC has 7 brackets for single filers, from 4% to 10.75%. The 10.75% top bracket starts at $1,000,000 of taxable income for a single filer. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 4% |
| $10,000 | 6% |
| $40,000 | 6.5% |
| $60,000 | 8.5% |
| $250,000 | 9.25% |
| $500,000 | 9.75% |
| $1,000,000 | 10.75% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 4% |
| $10,000 | 6% |
| $40,000 | 6.5% |
| $60,000 | 8.5% |
| $250,000 | 9.25% |
| $500,000 | 9.75% |
| $1,000,000 | 10.75% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 4% |
| $10,000 | 6% |
| $40,000 | 6.5% |
| $60,000 | 8.5% |
| $250,000 | 9.25% |
| $500,000 | 9.75% |
| $1,000,000 | 10.75% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much Washington, DC income tax do you pay on $100,000?
On $100,000 of wages, Washington, DC income tax is $5,625 in 2026, an effective rate of 5.63%. The table runs from $30,000 to $300,000.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Washington, DC standard deduction in 2026?
The Washington, DC standard deduction is $15,000 for single filers and $30,000 for married couples filing jointly in 2026.
- Standard deduction, single
- $15,000
- Married filing jointly
- $30,000
- Personal exemption
- None
How did Washington, DC income tax change in 2026, and what changes in 2027?
Washington, DC kept its rate at 4% to 10.75% in 2026. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 4% | 10.75% | $15,000 | official |
| 2026 | progressive | 4% | 10.75% | $15,000 | official |
How does Washington, DC income tax compare with other states?
On $75,000, Washington, DC income tax ranks #6 of 42 states that tax wages, where #1 takes the most. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is Washington, DC income tax withheld from a paycheck?
Employers withhold Washington, DC income tax from each paycheck, using the Form D-4 each employee fills in. On a $75,000 salary paid every two weeks, that is $134.62 a paycheck.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- The Office of Tax and Revenue has published no withholding tables since 2018 and tells employers to use the current tax rate schedule with the allowances on Form D-4, so paychecks here spread the annual tax evenly.
Questions people ask
How much Washington, DC tax is withheld from a bonus?
No published flat rate for bonuses: employers withhold on them with the regular District withholding method.
Does Washington, DC tax overtime and tips?
Not the deductible part. Washington, DC follows the federal deductions for qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028. From 2026 the District allows the federal qualified tips, overtime, car loan interest and senior deductions.
Do 401(k) contributions lower Washington, DC income tax?
Yes. Traditional 401(k) contributions lower Washington, DC taxable wages, as they do for federal income tax.