District of Columbia Tax & Salary Calculators (2026)
Everything you need to work out pay and tax as a District of Columbia resident in 2026, in one place. District of Columbia runs 7 progressive brackets from 4.00% to 10.75% after a $16,100 state standard deduction. Federal income tax and FICA (6.2% Social Security up to $184,500 plus 1.45% Medicare) apply on top, identically in every state — the District of Columbia layer is what makes your net pay different from a neighbour's.
DC's top income tax rate of 10.75% applies above $1M — one of the highest sub-national rates in the country, despite DC not being a state. Cost of living in District of Columbia sits at index 152 (US average = 100), median household income is $101,027, and a one-bedroom apartment in Washington rents for around $2,400 per month. The local economy leans on government, law, and consulting.
District of Columbia calculators
District of Columbia income tax brackets 2026 (single filer)
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 4.00% |
| $10,000 – $40,000 | 6.00% |
| $40,000 – $60,000 | 6.50% |
| $60,000 – $250,000 | 8.50% |
| $250,000 – $500,000 | 9.25% |
| $500,000 – $1,000,000 | 9.75% |
| $1,000,000 and up | 10.75% |
District of Columbia tax facts beyond income tax (2026)
| State sales tax | 6% |
| Avg. effective property tax | 0.57% of home value |
| Minimum wage 2026 | $18.00 / hour |
| Top state income tax rate | 10.75% |
| Reciprocity agreements | Maryland, Virginia |
District of Columbia charges a 6% state sales tax, homeowners pay an average effective property tax of 0.57% of market value, and the minimum wage in force during 2026 is $18.00 an hour. 6% general rate, with higher rates on restaurant meals and hotels.
DC Paid Family Leave is employer-funded, so nothing extra comes out of your check.
DC exempts Social Security but taxes pensions and IRA withdrawals at regular rates.
Commuting and remote work across District of Columbia lines
District of Columbia holds income-tax reciprocity agreements with Maryland and Virginia. If you commute between them, your wages are taxed only by your state of residence — file the exemption certificate with your employer so the wrong state is not withheld from every paycheck.
If you work remotely for an out-of-state employer, the state where you physically sit normally has the first claim on your wages, while your employer may still be required to register for District of Columbia withholding. Keep a day-count record whenever you split the year between District of Columbia and Virginia.
District of Columbia vs Virginia: $75,000 salary compared
| Measure | District of Columbia | Virginia |
|---|---|---|
| Annual take-home | $58,164 | $58,026 |
| Effective tax rate | 22.4% | 22.6% |
| Cost-of-living index | 152 | 102 |
| Property tax rate | 0.57% | 0.87% |
| State sales tax | 6% | 5.3% |
The paycheck difference is $138 a year on a $75,000 salary, but the full picture depends on housing: a one-bedroom in Washington runs about $2,400 a month, and property and sales taxes shift the balance again. See the Virginia hub for the mirror view.