Washington DC Income Tax Calculator 2026
See your Washington DC state tax, effective rate, and take-home pay in 60 seconds.
Estimate only. Uses 2026 federal figures, Washington DCstate figures (see sources below), and a standard-deduction federal calculation. Filing status “Head of household” uses the single column for Washington DC. Your actual tax depends on credits, additional income, and adjustments.
Worked example: A single filer earning $85,000 in Washington DC
Start with $85,000 of wages. running it up Washington DC's brackets produces about $5,625 in state income tax — an effective state rate near 6.6%, with a 8.5% marginal rate. Federal income tax and FICA are calculated separately and shown in the calculator above.
Assumes a single filer taking the standard treatment. Figures are educational estimates.
How Washington DC taxes income
Washington DC uses a graduated income tax: your income is taxed in slices, with each slice taxed at a higher rate as you move up the brackets from 4% to 10.75%.
Washington DC generally starts from your federal income, applies state-specific adjustments and deductions, and then runs the result up the brackets. Credits and exemptions can change the final number — confirm the current details with the DC Office of Tax and Revenue.
2026 rate structure
| Rate | Single — taxable income up to | MFJ — taxable income up to |
|---|---|---|
| 4.00% | $10,000 | $20,000 |
| 6.00% | $40,000 | $80,000 |
| 6.50% | $60,000 | $120,000 |
| 8.50% | $250,000 | $500,000 |
| 9.25% | $500,000 | $1,000,000 |
| 9.75% | $1,000,000 | $2,000,000 |
| 10.75% | and above | and above |
Retirement income & Social Security
Washington DC generally taxes retirement income such as 401(k), IRA, and pension distributions, though it may offer exclusions, deductions, or credits for certain pension or retirement income and for older taxpayers. Confirm the current exclusions with the DC Office of Tax and Revenue.
Local taxes & reciprocity
Washington DC has no local or city income tax — only the state income tax applies to wages.
Reciprocity: Washington DC has reciprocity agreements with Maryland, Virginia. If you live in Washington DC and work in one of those states, you pay Washington DC tax on those wages and file only in Washington DC.
Notable deductions, credits & other taxes
Deductions & credits
- Washington DC standard deduction and personal exemptions (verify current amounts with the DC Office of Tax and Revenue)
- Credit for income taxes paid to other states (for residents with out-of-state income)
- State versions of common credits — earned income, child/dependent care, and education credits — where offered
Capital gains: Washington DC has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at Washington DC's graduated rates.
Property tax: Property taxes in Washington DC are assessed and collected locally, so effective rates vary widely by county and municipality. Check your county assessor or the DC Office of Tax and Revenue for local rates.
Washington DC vs. neighboring states
Compared with its neighbors — Maryland, Virginia — Washington DC's graduated rates up to 10.75% sit within the regional range. Effective rates depend heavily on income level, deductions, and local taxes.
Washington DC state tax FAQs
What is the Washington DC state income tax rate for 2026?
Washington DC uses graduated brackets ranging from 4% to 10.75%, with higher rates applying only to income above each threshold.
Does Washington DC tax retirement income or Social Security?
Social Security benefits are exempt from Washington DC income tax. For other retirement income, Washington DC generally taxes 401(k), IRA, and pension distributions, though exclusions may apply. Verify with the DC Office of Tax and Revenue.
How are capital gains taxed in Washington DC?
Washington DC has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at Washington DC's graduated rates.
Is there a local or city income tax in Washington DC?
Washington DC has no local or city income tax — only the state income tax applies to wages.
Does Washington DC have tax reciprocity with neighboring states?
Washington DC has reciprocity agreements with Maryland, Virginia. If you live in Washington DC and work in one of those states, you pay Washington DC tax on those wages and file only in Washington DC. For non-reciprocal states, you generally file a non-resident return there and claim a credit at home.
Sources & verification
Last verified June 12, 2026.