The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax from the DC rate table for tax years after 2021: 4% to $10,000 up to 10.75% over $1,000,000
- Standard deduction (2026 D-40ES): $16,100 single or separate, $24,150 head of household, $32,200 joint
- District of Columbia income tax = tax from the rate schedule
How it works
Tax year: 2026.
District of Columbia taxes income at 4% to 10.75%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
The District taxes income at seven rates from 4 to 10.75 percent, the same for every filing status. The 2026 standard deduction comes from the 2026 Form D-40ES worksheet: $16,100 single or married filing separately, $24,150 head of household and $32,200 married filing jointly, plus $1,650 ($2,050 unmarried) for age or blindness.
Local taxes: The District is a single taxing jurisdiction; there is no separate local tax. Nonresidents who work in DC do not owe DC income tax on wages.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the District of Columbia income tax rate for 2026?
District of Columbia taxes income at 4% to 10.75% for 2026. Tax from the DC rate table for tax years after 2021: 4% to $10,000 up to 10.75% over $1,000,000.
What is the District of Columbia standard deduction?
Single: $16,100; Married filing jointly or surviving spouse: $32,200; Head of household: $24,150; Married filing separately: $16,100 (2026, at low income).
Are there local income taxes in District of Columbia?
The District is a single taxing jurisdiction; there is no separate local tax. Nonresidents who work in DC do not owe DC income tax on wages.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.