District of Columbia Income Tax Calculator
District of Columbia income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your District of Columbia state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers District of Columbia state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from DC Office of Tax and Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
District of Columbia uses graduated income tax brackets. A single filer earning $60,000 owes $0.00 in state income tax, an effective rate of 0.00% and a marginal rate of 0%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
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How District of Columbia income tax works
The District of Columbia imposes a graduated individual income tax under DC Code 47-1806.03. The same bracket schedule applies to all filing statuses. The lowest rate is 4% on income up to $10,000, rising to a top rate of 10.75% on income over $1,000,000. DC conforms to many federal tax provisions, including the standard deduction. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
District of Columbia income tax brackets (2024)
The table below shows the District of Columbia graduated income tax brackets for single filers, as published by the DC Office of Tax and Revenue and verified Jun 12, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
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District of Columbia income tax: frequently asked questions
How much is the District of Columbia income tax on a $60,000 salary?
A single filer earning $60,000 a year in District of Columbia has a taxable income of $45,400.00 after the standard deduction. The computed state income tax is $0.00, an effective rate of 0.00%. Enter your own income above for an exact figure.
What is the District of Columbia state income tax rate?
District of Columbia has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 0%.
What filing statuses does District of Columbia income tax apply to?
District of Columbia income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is the top income tax rate in DC?
The District of Columbia's top marginal income tax rate is 10.75%, which applies to taxable income over $1,000,000. This rate applies to all filing statuses.
Does DC conform to the federal standard deduction?
Yes. For tax year 2024, DC conforms to the federal standard deduction: $14,600 for single filers and married filing separately, $29,200 for married filing jointly, and $21,900 for head of household.
If I work in DC but live in Maryland or Virginia, which state's income tax do I pay?
DC has reciprocity agreements with Maryland and Virginia. Residents of those states who work in DC pay income tax only to their home state, not to DC. DC residents working in MD or VA likewise pay DC tax, not MD or VA tax. Commuters should confirm their employer withholds for the correct jurisdiction.
Does the lack of voting representation in Congress affect DC's tax structure?
DC residents pay full federal income taxes but have no voting representation in the US Senate or House (they have a non-voting delegate). This is a long-standing political issue. For tax purposes, DC residents file federal Form 1040 and DC Form D-40, the same as residents of any state.
Official sources
- District of Columbia income tax rates (tax year 2024): DC Office of Tax and Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.