The District of Columbia taxes income with a set of graduated brackets that climb from 4% on the first slice of taxable income to 10.75% on the highest earners. This calculator subtracts the correct standard deduction for your filing status (or your itemized deductions), then steps the remaining taxable income through each DC bracket to compute your tax precisely.
How DC income tax is calculated
DC income tax is computed in three steps:
- Start with adjusted gross income. Enter your total annual income before deductions.
- Subtract a deduction. Use the District of Columbia standard deduction (matching the federal amount for your filing status), or enter itemized deductions if they are larger.
- Apply the graduated brackets. Each slice of taxable income is taxed at its own rate — 4%, 6%, 6.5%, 8.5%, 9.25%, 9.75%, then 10.75% — and the amounts are summed.
The general formula is tax = Σ (sliceᵢ × rateᵢ), where each slice is the portion of taxable income that falls inside bracket i. Your marginal rate is the rate on your last dollar; your effective rate is total tax divided by gross income, which is always lower.
DC bracket structure (2024)
| Taxable income | Rate |
|---|---|
| First $10,000 | 4% |
| $10,001 – $40,000 | 6% |
| $40,001 – $60,000 | 6.5% |
| $60,001 – $250,000 | 8.5% |
| $250,001 – $500,000 | 9.25% |
| $500,001 – $1,000,000 | 9.75% |
| Over $1,000,000 | 10.75% |
DC applies the same bracket structure to single, married, and head-of-household filers — unlike many states that widen the brackets for joint filers. Only the standard deduction differs by filing status.
Worked example
A single filer with $80,000 of income and the $14,600 standard deduction has $65,400 of taxable income:
- 4% on first $10,000 = $400
- 6% on $10,001–$40,000 ($30,000) = $1,800
- 6.5% on $40,001–$60,000 ($20,000) = $1,300
- 8.5% on $60,001–$65,400 ($5,400) = $459
- Total DC tax: approximately $3,959
- Effective rate on $80,000 gross: about 4.9%
- Marginal rate: 8.5%
DC tax across the income range
Running several single-filer incomes through the same 2024 brackets and standard deduction shows how the effective rate climbs far more gently than the marginal rate:
| Gross income | Taxable income | DC tax | Effective rate | Marginal rate |
|---|---|---|---|---|
| $50,000 | $35,400 | $1,924 | 3.8% | 6% |
| $80,000 | $65,400 | $3,959 | 4.9% | 8.5% |
| $120,000 | $105,400 | $7,359 | 6.1% | 8.5% |
| $250,000 | $235,400 | $18,409 | 7.4% | 8.5% |
The 8.5% bracket is unusually wide ($60,001–$250,000), so most DC professionals spend their whole career with the same marginal rate while their effective rate creeps up as more income fills that band.
Residency rules that surprise people
- Commuters do not pay DC income tax. Under federal law (the Home Rule Act), the District cannot tax the wages of non-residents. If you live in Maryland or Virginia and work in DC, you owe income tax to your home state only — file a D-4A certificate of non-residence with your DC employer to stop DC withholding.
- The reverse is not symmetric. DC residents owe DC tax on all income wherever earned, including wages from a Maryland or Virginia employer.
- Part-year residents prorate. Moving into or out of the District mid-year means filing as a part-year resident, taxing only the income received while domiciled in DC.
- Statehood-adjacent quirks. DC has no counties and no separate city income tax — the rates here are the whole local burden, which is why comparing DC’s single schedule against Maryland’s state-plus-county stack is the fair comparison.
DC versus neighbouring jurisdictions
DC’s top marginal rate of 10.75% on income over $1,000,000 is high by regional standards, though the rate on middle-income wages (6% to 6.5%) is broadly comparable to Maryland and Virginia combined state-plus-county rates. Because DC is a single jurisdiction with no county or city add-on, middle-income residents sometimes pay less total local income tax in DC than in suburban Maryland, where county income taxes add to the state rate.
What this calculator does not cover
This models only DC income tax on ordinary income. Federal tax, Social Security, and Medicare are calculated separately and are generally larger. DC offers credits — including its own Earned Income Tax Credit calibrated to a percentage of the federal EITC — that can reduce actual liability below the figure shown here. Verify your final number against DC Form D-40 instructions and the DC Office of Tax and Revenue.
Sources and references
- DC Office of Tax and Revenue — Individual income tax rates — the seven graduated brackets
- DC Office of Tax and Revenue — Form D-40 and instructions — the official return, deductions, and credits
- IRS — Standard deduction — DC’s standard deduction matches the federal amounts
Maintained by the Gera Tools editorial team. Brackets and standard deduction shown are the 2024 DC figures; rates and deductions change, so confirm the current year with the DC Office of Tax and Revenue. DC income tax only — federal tax is separate. Last reviewed 2026-07-02.