District of Columbia paycheck taxes at a glance
| State income tax | 4% to 10.75% (7 brackets) |
|---|---|
| Standard deduction | $15,000 single, $30,000 joint, $22,500 head of household |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | None on wages |
| State payroll deductions | None |
| Reciprocity | With MD, VA |
| Figures | Tax year 2025 (see note) |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
District of Columbia income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $10,000 | 4% |
| $10,000 to $40,000 | 6% |
| $40,000 to $60,000 | 6.5% |
| $60,000 to $250,000 | 8.5% |
| $250,000 to $500,000 | 9.25% |
| $500,000 to $1,000,000 | 9.75% |
| Over $1,000,000 | 10.75% |
Worked examples
A $75,000 salary in Washington, DC, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $2,884.62 | $75,000 |
| Federal income tax | − $295.00 | − $7,670 |
| Social Security and Medicare | − $220.67 | − $5,738 |
| District of Columbia income tax | − $134.62 | − $3,500 |
| Take-home pay | $2,234.33 | $58,093 |
Single, paid every two weeks (26 paychecks). District of Columbia taxable income is $60,000 and the state tax is $3,500, an effective 4.667% of gross pay. After the $15,000 deduction, taxable income is $60,000, right at the edge where DC’s 8.5% band begins, so the next raise is taxed at 8.5%.
A $150,000 household in DC, married filing jointly with one child, 5% 401(k)
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $5,769.23 | $150,000 |
| 401(k) at 5% | − $288.46 | − $7,500 |
| Federal income tax | − $441.92 | − $11,490 |
| Social Security and Medicare | − $441.35 | − $11,475 |
| District of Columbia income tax | − $306.25 | − $7,963 |
| Take-home pay | $4,291.25 | $111,573 |
Married filing jointly, 1 child, paid every two weeks (26 paychecks). District of Columbia taxable income is $112,500 and the state tax is $7,963, an effective 5.308% of gross pay. The joint return uses the same brackets as a single filer, so most of this income is taxed at 8.5%. The 401(k) deferral is excluded from DC wages.
DC’s own standard deduction
DC used to copy the federal standard deduction. After the 2025 federal tax law raised it, the Council kept the earlier amounts instead: $15,000 for single filers and married people filing separately, $22,500 for heads of household and $30,000 for joint filers in 2025. From 2026 these grow with DC inflation. The new federal deductions for tips, overtime and car-loan interest do carry over to DC from 2026. There are no personal exemptions.
Only DC residents pay DC income tax
DC cannot tax people who live elsewhere, so commuters from Maryland or Virginia pay no DC income tax on wages earned in the District; they file Form D-4A with their employer and pay their home state instead. Maryland and Virginia have formal reciprocal agreements with DC. You are a DC resident if you live there, or keep a home there for 183 days or more in the year.
Paid Family Leave is employer-paid
DC Paid Family Leave is funded by a 0.75% payroll tax that employers pay on each covered employee’s wages. It is not taken from your paycheck, unlike paid-leave programs in New York, New Jersey or Massachusetts. DC also has no employee unemployment or disability deduction, so the only deductions are federal tax, FICA and DC income tax, plus whatever benefits you choose.
Same brackets for every filing status
DC does not widen its brackets for married couples. A joint return puts both incomes on one schedule, which can push more income into the 8.5% band. That is why many two-earner couples use “married filing separately on the same return”, which DC allows on Form D-40 and which usually lowers the bill. The calculator shows the joint figure when you choose married filing jointly.
District of Columbia vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| District of Columbia | 4% to 10.75% (7 brackets) | $3,500 | $58,093 |
| Maryland | 2% to 6.5% (10 brackets) | $3,199 | $58,394 |
| Virginia | 2% to 5.75% (4 brackets) | $3,498 | $58,094 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.