District of Columbia tax tables 2026
The figures set by or for District of Columbia for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Some figures on this page are still under review against the official sources and are marked below.
Income tax
District of Columbia income tax brackets: All filers
These figures are still being checked against the official source.
| State taxable income, per year | 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% |
Source: DC Office of Tax and Revenue — 2026 D-40ES Estimated Payment for Individual Income Tax (worksheet, PDF p. 10; Tax Rate Table, PDF p. 11) · retrieved 2026-11-07
District of Columbia income tax: key figures
These figures are still being checked against the official source.
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 10.75% |
| Standard deduction: Single | $16,100 |
| Standard deduction: Married filing separately | $16,100 |
| Standard deduction: Head of household | $24,150 |
| Standard deduction: Married filing jointly | $32,200 |
| Standard deduction: Qualifying surviving spouse | $32,200 |
Source: DC Office of Tax and Revenue — 2026 D-40ES Estimated Payment for Individual Income Tax (worksheet, PDF p. 10; Tax Rate Table, PDF p. 11) · retrieved 2026-11-07
Employee contributions
District of Columbia supplemental (bonus) withholding
These figures are still being checked against the official source.
| Item | Value |
|---|---|
| Supplemental rate | None published: bonuses are withheld with regular wages |
Source: OTR Tax Notice 2022-08 (no supplemental wage rate published); 9 DCMR § 139 Supplemental Wage Payments (aggregate method) · retrieved 2026-11-07
Employer costs
District of Columbia state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $9,000 |
| New employer rate | 2.9% |
| Experience-rated range: lowest | 1.9% |
| Experience-rated range: highest | 7.4% |
District of Columbia new employers pay 2.7% plus the 0.2% Administrative Assessment Fee (2.9%) on the first $9,000.
Source: DC Department of Employment Services, Employer Self-Service Portal notice for calendar year 2026; Form UC30 (rev 2/21) · retrieved 2026-10-20
District of Columbia other employer payroll taxes
| Item | Value |
|---|---|
| DC Paid Family Leave tax (employer-paid)No wage cap | 0.75% |
Paid by the employer only; not deducted from wages.
Source: DC Office of Paid Family Leave: PFL Tax Rate Change FAQ and Preparation Guidance, PFL Tax Rate Table (Calendar Year 2026) · retrieved 2026-11-09
Cite this table
For reports, articles and coursework. Each figure's own official source is listed with its section.
Embed this table
Free to use on your site. Keep the "Powered by CalcBloc" link: it is how readers can check the figures. For live data, use the free API.
Use the data
The same figures as JSON or CSV, with effective dates and a source for each one. Free under CC BY 4.0 with the credit “Data by CalcBloc (calcbloc.com/data)”: API documentation.
Official sources
- 2026 D-40ES Estimated Payment for Individual Income Tax · retrieved 2026-11-07
- OTR Tax Notice 2022-08: District of Columbia Withholding for Tax Year 2022 · retrieved 2026-11-07
- Withholding Tax Forms (D-4 under review) · retrieved 2026-11-07
- DC Paid Family Leave — Tax Calculators ("100% employer-funded and may not be deducted from a worker's paycheck"; employer rate 0.75% for every quarter of 2026) · retrieved 2026-11-07
- D.C. Code § 1-206.02(a)(5) — Council may not tax the personal income of individuals who are not residents of the District · retrieved 2026-10-20
- D.C. Code § 47-1801.04(44) — standard deduction equals the IRC § 63(c) amount for taxable years after 2017 · retrieved 2026-11-07
- OTR Tax Notices (2025–2026 notices: none on withholding) · retrieved 2026-11-07
- DC Individual and Fiduciary Income Tax Rates (rates for tax years beginning after 12/31/2021) · retrieved 2026-11-07
- Rev. Proc. 2025-32 § 4.14 — 2026 standard deduction and aged/blind amounts that DC adopts · retrieved 2026-11-07
- D.C. Code § 47-1812.08 — withholding of tax (methods; (b)(1A) no allowance for the standard deduction; (m) lump-sum distributions) · retrieved 2026-11-07
- D.C. Code § 47-1806.02(i)(2) — personal exemption equals the IRC § 151 amount for taxable years after 2017 · retrieved 2026-11-07
- 9 DCMR § 136 Methods of Withholding Tax (1987 tables, by mail only) · retrieved 2026-11-07
- 9 DCMR § 139 Supplemental Wage Payments (aggregate method) · retrieved 2026-11-07
- D.C. Code § 51-103(d) — unemployment contributions are paid by the employer and may not be deducted from wages · retrieved 2026-11-07
- DC Department of Employment Services, Employer Self-Service Portal notice for calendar year 2026; Form UC30 (rev 2/21) · retrieved 2026-10-20
- DC Office of Paid Family Leave: PFL Tax Rate Change FAQ and Preparation Guidance, PFL Tax Rate Table (Calendar Year 2026) · retrieved 2026-11-09
How every figure is checked: methodology. All datasets: CalcBloc data.