District of Columbia Income Tax Withholding
Last Updated: January 2026
Overview
The District of Columbia uses a progressive income tax system with seven tax brackets. As a federal district, D.C. functions as both a state and local jurisdiction for tax purposes. The top marginal rate of 10.75% is among the highest in the nation.
2026 Tax Rates
All Filing Statuses
| Taxable Income | Tax Rate |
|---|---|
| $0 - $10,000 | 4.0% |
| $10,001 - $40,000 | 6.0% |
| $40,001 - $60,000 | 6.5% |
| $60,001 - $250,000 | 8.5% |
| $250,001 - $500,000 | 9.25% |
| $500,001 - $1,000,000 | 9.75% |
| $1,000,001 and over | 10.75% |
Top Marginal Rate: 10.75%
Deductions and Exemptions
| Filing Status | Standard Deduction |
|---|---|
| Single | $14,600 |
| Married Filing Jointly | $29,200 |
| Head of Household | $21,900 |
Personal Exemption
| Exemption Type | Amount |
|---|---|
| Personal Exemption | $4,150 |
| Dependent Exemption | $4,150 |
Special Considerations
State W-4 Form
D.C. uses Form D-4 for withholding allowances. Employees should complete this form in addition to the federal W-4.
No Reciprocity with Maryland or Virginia
D.C. does not have reciprocal tax agreements with Maryland or Virginia. Employees who live in D.C. but work in Maryland or Virginia (or vice versa) must:
- Have taxes withheld by the state where they work
- File returns in both jurisdictions
- Claim a credit for taxes paid to the other jurisdiction
Multi-State Employment
Due to the geographic proximity of D.C., Maryland, and Virginia, many employers have employees working across state lines. Careful attention to sourcing rules is required.
Paid Family Leave
D.C. has a Paid Family Leave program funded entirely by employers:
| PFL Component | Rate |
|---|---|
| Employer Contribution | 0.62% of wages |
Employees do not contribute to D.C. Paid Family Leave.