Washington, D.C. Local Tax Guide (2026)
Washington, D.C. has no city income tax on top of its own income tax, which takes the place of a state income tax.
In this guide
Last updated: October 1, 2026
- •Washington, D.C. has no city income tax on top of its own income tax, which takes the place of a state income tax.
- •D.C. income tax is graduated from 4% to 10.75% on income over $1 million. It applies to people who live in D.C. or keep a home there for 183 days or more in the year.
- •People who live in another state and work in D.C. do not pay D.C. income tax: the District may not tax non-residents' wages. They pay their home state's income tax instead.
What applies in Washington, D.C.
Washington, D.C. has no city income tax on top of its own income tax, which takes the place of a state income tax.
D.C. income tax is graduated from 4% to 10.75% on income over $1 million. It applies to people who live in D.C. or keep a home there for 183 days or more in the year.
People who live in another state and work in D.C. do not pay D.C. income tax: the District may not tax non-residents' wages. They pay their home state's income tax instead.
Source: D.C. Office of Tax and Revenue: individual income tax rates, checked October 2026.
What it means for your paycheck
Take-home pay in Washington, D.C. comes down to federal tax, Social Security and Medicare, and District of Columbia tax.
Our District of Columbia calculator covers federal income tax, Social Security and Medicare, District of Columbia income tax and any state payroll contributions. It adds no Washington, D.C. line: what, if anything, applies there is set out above.