Washington D.C. Take-Home Pay Calculator
8.95% top rateEstimate your net paycheck after federal taxes, FICA, and Washington D.C. state income tax.
Last updated: April 2026
Washington D.C. Income Tax
Washington D.C. has a graduated income tax with a top rate of 8.95% on income over $1 million.
Washington D.C. State Income Tax: What You Need to Know
Washington D.C. has a graduated income tax with a top rate of 8.95% on income over $1 million.
Washington D.C. functions as a state equivalent for income tax purposes, levying its own graduated income tax entirely separate from Maryland and Virginia. D.C.'s tax rates are among the higher ones on the East Coast, with a substantial 8.5% rate applying to income between $60,000 and $350,000 — covering most professional workers in the District. D.C. offers a standard deduction conforming roughly to federal amounts and also allows itemized deductions. One major D.C.-specific issue is the commuter tax question: Maryland and Virginia residents who work in D.C. do not pay D.C. income tax — they pay income tax to their home state under reciprocity agreements. Conversely, D.C. residents who work in Maryland or Virginia pay D.C. income tax (not the employer state's tax). This makes residency choice a meaningful financial decision for workers in the D.C. metro area.
On top of state taxes, all workers also pay federal income tax based on the 2026 progressive brackets, plus FICA taxes: Social Security (6.2% up to $176,100) and Medicare (1.45% on all wages).
Our calculator applies Washington D.C.'s 8.95% top rate to your gross income as a simplified estimate. Actual state taxes may vary based on deductions, exemptions, and local taxes not captured in this estimate.
Washington D.C. Income Tax Brackets (2026, Single Filers)
| Income Range | Tax Rate |
|---|---|
| $0 – $10,000 | 4.00% |
| $10,000 – $40,000 | 6.00% |
| $40,000 – $60,000 | 6.50% |
| $60,000 – $350,000 | 8.50% |
| $350,000 – $1,000,000 | 8.75% |
| $1,000,000 – and above | 8.95% |
Washington D.C. Take-Home Pay Examples (2026, Single Filer)
Estimates based on standard deduction, no pre-tax deductions. Last updated: April 2026.
| Salary | Federal Tax | State Tax | FICA | Take-Home |
|---|---|---|---|---|
| $40,000 | $3,167 | $2,200 | $3,060 | $31,573 |
| $60,000 | $6,617 | $3,500 | $4,590 | $45,293 |
| $80,000 | $10,817 | $5,200 | $6,120 | $57,863 |
| $100,000 | $15,617 | $6,900 | $7,650 | $69,833 |
Frequently Asked Questions: Washington D.C. Taxes
What are Washington D.C.'s income tax brackets for 2026?
D.C. has six income tax brackets: 4% on the first $10,000; 6% on $10,001–$40,000; 6.5% on $40,001–$60,000; 8.5% on $60,001–$350,000; 8.75% on $350,001–$1,000,000; and 8.95% on income above $1,000,000. Most working professionals in D.C. fall into the 8.5% bracket, which applies to a wide income range and is the dominant rate for middle to upper-middle earners.
Do Maryland and Virginia residents who work in D.C. pay D.C. income tax?
No. D.C. has reciprocity agreements with Maryland and Virginia: residents of those states who work in D.C. pay income tax only to their home state, not to D.C. Their D.C. employer withholds Maryland or Virginia tax (not D.C. tax) from their paychecks. This is a major consideration for Metro-area workers — living in Virginia and working in D.C. means paying Virginia's 5.75% top rate rather than D.C.'s 8.5%.
Do D.C. residents who work in Maryland or Virginia pay D.C. income tax?
Yes. D.C. residents pay D.C. income tax on all their income regardless of where they work. If a D.C. resident works in Maryland, their Maryland employer may withhold Maryland tax, but the D.C. resident must file a D.C. return and pay the higher D.C. rate (with a credit for Maryland taxes paid). D.C. residency is typically the higher-tax option compared to Virginia or Maryland residency in the metro area.
What is D.C.'s standard deduction?
D.C.'s standard deduction is $14,600 for single filers and $29,200 for married filing jointly in 2026, conforming to the federal standard deduction amounts. D.C. also allows itemized deductions with some modifications from federal rules. The personal exemption in D.C. is $4,050 per taxpayer and dependent. These deductions reduce your D.C. taxable income below your federal AGI.
Does D.C. tax retirement income?
D.C. taxes most retirement income including traditional IRA distributions, 401(k) withdrawals, and pension income at regular income tax rates. Social Security benefits are fully exempt from D.C. income tax for residents at all income levels. D.C. does not offer special exclusions for military retirement pay or federal pension income beyond Social Security exemption.
What is Washington D.C.'s minimum wage in 2026?
Washington D.C.'s minimum wage is $17.50/hour in 2026, one of the highest in the United States. D.C.'s minimum adjusts annually for inflation. Tipped workers have a minimum cash wage of $10/hour (with tips required to bring them to at least $17.50). D.C.'s minimum is higher than both Maryland ($15.00) and Virginia ($12.00), reflecting D.C.'s very high cost of living — particularly housing.