District of Columbia Income Tax Rates 2025
The District of Columbia has a progressive income tax system with 7 brackets ranging from 4% to 10.75%. As the nation's capital, DC functions as both a city and state for tax purposes.
Tax Type
Progressive
Rate Range
4% – 10.75%
Brackets
7
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District of Columbia is only part of the equation — federal taxes apply too.
State Tax Ranking
At $75,000 income (single filer), District of Columbia ranks #48 out of 51 states — where #1 is the lowest tax burden.
Best states to move to from District of Columbia →Tax at Different Income Levels
| Income | State Tax | Effective Rate | Take-Home |
|---|---|---|---|
| $50,000 | $2,850 | 5.70% | $43,279 |
| $75,000 | $4,775 | 6.37% | $62,276 |
| $100,000 | $6,900 | 6.90% | $79,651 |
| $150,000 | $11,150 | 7.43% | $113,783 |
| $200,000 | $15,400 | 7.70% | $147,533 |
Single filer, standard deduction, 2025 tax year. Take-home is after federal + state income tax (excludes FICA).
2025 Tax Brackets — Single Filer
| Taxable Income | Rate |
|---|---|
| $0 – $10,000 | 4% |
| $10,000 – $40,000 | 6% |
| $40,000 – $60,000 | 6.5% |
| $60,000 – $250,000 | 8.5% |
| $250,000 – $500,000 | 9.3% |
| $500,000 – $1,000,000 | 9.8% |
| Over $1,000,000 | 10.8% |
2025 Tax Brackets — Married Filing Jointly
| Taxable Income | Rate |
|---|---|
| $0 – $10,000 | 4% |
| $10,000 – $40,000 | 6% |
| $40,000 – $60,000 | 6.5% |
| $60,000 – $250,000 | 8.5% |
| $250,000 – $500,000 | 9.3% |
| $500,000 – $1,000,000 | 9.8% |
| Over $1,000,000 | 10.8% |
Tax Overview
This state uses a progressive income tax system with multiple brackets, similar to the federal system. Only the income within each bracket is taxed at that rate, so your effective state rate is lower than the top bracket. Tax planning strategies include maximizing pre-tax retirement contributions to reduce state-taxable income.
Tax Planning Tip
In a progressive-bracket state, pre-tax 401(k) and HSA contributions reduce your state tax bill along with federal tax. If you are near a bracket boundary, an additional contribution can drop you into a lower state bracket.
DC's progressive income tax applies marginal rates to each bracket of income. The top rate of 10.75% applies to income over $1,000,000. DC does not tax Social Security benefits. Residents of DC pay federal income tax but have no voting representation in Congress, a unique situation often referred to as "taxation without representation."
Property Tax & Cost of Living
Property tax rate is the state average effective rate. Actual rates vary by county. COL index from BEA Regional Price Parities.
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Moving to/from District of Columbia
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See where District of Columbia ranks
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Best states to move to from District of Columbia
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Frequently asked questions
What is DC's income tax rate in 2025?
The District of Columbia has a progressive income tax with 7 brackets ranging from 4% to 10.75%. Your effective rate depends on your total taxable income.
Does DC tax Social Security benefits?
The District of Columbia does not tax Social Security benefits at the state level.
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