FiscTalk
All state guides

District of Columbia State Tax Guide (2026)

Seven-bracket graduated system 4%–10.75%; top 10.75% applies to taxable income over $1,000,000 (DC OTR; brackets in effect since tax year 2022, confirmed for 2026 via DC OTR withholding table and multiple official sources, retrieved 2026-08-21). DC applies the same bracket thresholds to all filing statuses. Federal law prohibits DC from taxing nonresidents.

Income tax structuregraduated
Top marginal rate10.8%
Flat rate—
Local income taxNone
Reciprocity agreementsNone listed
Convenience-of-employer ruleNo
Community property stateNo
State estate / inheritance taxNo
QSBS conformityunknown

Quick answer (District of Columbia, 2026)

District of Columbia uses a graduated individual income tax and a top rate of 10.8%. There is no local (city/county) income tax on top of the state rate. No state estate or inheritance tax applies. Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (retrieved 2026-08-11).

Why it matters: State income tax is only part of the picture. Residency, sourcing of income, credits, and local taxes change the effective burden. Use the embedded estimator below for your own number, and check reciprocity and convenience-rule status before a move or remote-work arrangement.

This guide summarizes structural facts for planning. It is not a substitute for the official District of Columbia tax code or a licensed preparer.

Estimate your District of Columbia state income tax

Pre-filled for District of Columbia (DC). Enter your state taxable income and filing status to see the estimated state (and any local) tax, effective rate, and a printable breakdown.

Structure
graduated
Top rate
10.8%
State tax
$5,200
Eff. rate (state+local)
6.5%

Seven-bracket graduated system 4%–10.75%; top 10.75% applies to taxable income over $1,000,000 (DC OTR; brackets in effect since tax year 2022, confirmed for 2026 via DC OTR withholding table and multiple official sources, retrieved 2026-08-21). DC applies the same bracket thresholds to all filing statuses. Federal law prohibits DC from taxing nonresidents.

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of 2026-08-21Primary sources

Frequently asked questions

Does District of Columbia have a state income tax in 2026?
Yes. district of columbia uses a graduated individual income tax and a top rate of 10.8%.
What is the top income tax rate in District of Columbia for 2026?
The top marginal individual income tax rate in District of Columbia for 2026 is 10.8%.
Does District of Columbia have local income taxes?
No. District of Columbia has no local income tax on top of the state rate.
Does District of Columbia have an estate or inheritance tax?
No. District of Columbia does not levy a state estate or inheritance tax; the federal estate tax may still apply above the $15M exemption.

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of 2026-08-21Primary sources
By: FiscTalk Editorial TeamSourced & checked: In-house, against primary sourcesPublished: 2026-08-09Last reviewed: 2026-08-09

All state tax guides

Related tools from our network

A focused set of free calculators and guides across related topics — no account required.

Money & tax

Vehicle & insurance

Life events