Washington D.C. Income Tax Guide for 2026
Overview
Washington D.C. uses a progressive income tax system with rates ranging from 4% to 10.75%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $16,100 for single filers.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $9,999 | 4% |
| $10,000 - $39,999 | 6% |
| $40,000 - $59,999 | 6.5% |
| $60,000 - $249,999 | 8.5% |
| $250,000 - $499,999 | 9.25% |
| $500,000 - $999,999 | 9.75% |
| $1,000,000+ | 10.75% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $9,999 | 4% |
| $10,000 - $39,999 | 6% |
| $40,000 - $59,999 | 6.5% |
| $60,000 - $249,999 | 8.5% |
| $250,000 - $499,999 | 9.25% |
| $500,000 - $999,999 | 9.75% |
| $1,000,000+ | 10.75% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $16,100 |
| Standard Deduction (Married Filing Jointly) | $32,200 |
Additional Information
- Rate schedule unchanged for 2026 (D.C. Code 47-1806.03(a)(11), in effect for tax years beginning after December 31, 2021)
- No personal or dependent exemption; D.C. Code 47-1806.02 is repealed
- Standard deduction equals the federal standard deduction (2026: $16,100 single / $32,200 married filing jointly; $24,150 head of household)
- Estate tax exclusion is $4,988,400 for decedents dying in 2026
Charts
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Sources
The 2026 figures for Washington D.C. on this page were compiled from the following official government publications:
- DC Individual and Fiduciary Income Tax Rates (DC Office of Tax and Revenue)
- 2026 D-40ES, Estimated Payment for Individual Income Tax booklet (DC Office of Tax and Revenue)
- D.C. Code 47-1806.03 Tax on residents and nonresidents - Imposition and rates (D.C. Law Library)
- D.C. Code 47-1806.02 Tax on residents and nonresidents - Personal exemptions [Repealed] (D.C. Law Library)
- 2026 D-76, DC Estate Tax Instructions (DC Office of Tax and Revenue)
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