District of Columbia Tax Brackets
How to read this: Only the income within each bracket is taxed at that rate. Your total tax is the sum across brackets.
| Income Range | Tax Rate |
|---|---|
| $0 - $10,000 | 4.00% |
| $10,000 - $40,000 | 6.00% |
| $40,000 - $60,000 | 6.50% |
| $60,000 - $250,000 | 8.50% |
| $250,000 - $500,000 | 9.25% |
| $500,000 - $1.00M | 9.75% |
| $1.00M+ | 10.75% |
Brackets shown for single filers. Married filing jointly brackets may differ. Use the calculator above to see your specific situation.
What People Get Wrong
“Progressive tax means I'll pay the top 10.75% on all my income in DC.”
DC's progressive system starts at just 4% for the first $10,000 of income, and most middle-income earners pay effective rates around 6%-8%, not 10.75%. The 10.75% rate only applies to income above $1,000,000. Someone earning $100,000 pays an effective rate around 6.5%-8% (~ $6,500-$8,000 annually), while the same earner in a flat-tax state like Pennsylvania would pay $3,070 (3.07% flat, though PA may have local EIT).
“DC has both state and city taxes like other metropolitan areas.”
DC is unique: it's both a city and a federal district, so there's no separate city income tax beyond the district tax itself. DC residents pay only DC income tax (progressive brackets up to 10.75%), not state tax plus city tax like residents of New York City (who pay NY state plus NYC local tax) or Philadelphia (who pay PA state plus Philadelphia wage tax). This can make DC simpler than other metropolitan areas with layered taxes.
“DC taxes all retirement income like other jurisdictions.”
DC partially exempts Social Security and retirement income for residents 62 and older, though higher-income retirees may still pay DC tax on some retirement distributions. This makes DC moderately favorable for retirees compared to jurisdictions that fully tax retirement income, but less favorable than states that fully exempt retirement income regardless of income level.
Key Facts That Affect Your Take-Home Pay
- District of Columbia uses a progressive income tax system with six brackets, starting at 4% for the first $10,000 of income and escalating to a top rate of 10.75% for income above $1,000,000 (for all filing statuses), making DC's top rate one of the highest among US jurisdictions.
- District of Columbia's progressive brackets are relatively spread out, with lower brackets covering modest dollar amounts ($10,000-$60,000) and higher brackets for substantial incomes ($350,000-$1,000,000). For a $100,000 earner, income is taxed across multiple brackets creating an effective rate around 6.5%-8%, not the top 10.75% rate.
- District of Columbia is a city-state, so there are no separate local income taxes beyond the district tax itself: your paycheck shows only DC and federal tax deductions. Unlike residents of states like Pennsylvania or Ohio who may pay state plus city taxes, DC residents pay only the district income tax.
