United States · State income tax
District of Columbia state income tax rate 2027.
District of Columbia’s bracket schedule from the official source, with the 2026 figures and a labelled projected 2027 column.
Short answer: District of Columbia has 7 brackets for 2026 with rates from 4% to 10.75%. The top rate starts at $1,000,000 of taxable income for single filers and $1,000,000 for joint filers. No different 2027 schedule is enacted yet, so the 2027 column carries the 2026 schedule forward and is labelled projected.
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Result
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The District of Columbia schedule
DC Office of Tax and Revenue rate page ('tax years beginning after 12/31/2021'), D.C. Code s.47-1806.03(a)(11), and the 2026 D-40ES booklet Tax Rate Table: 4% to $10,000, 6% to $40,000, 6.5% to $60,000, 8.5% to $250,000, 9.25% to $500,000, 9.75% to $1,000,000, 10.75% above. One schedule for all filers; edges statutory, not indexed.
Single filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $10,000 | 4% | 4% |
| $10,000 to $40,000 | 6% | 6% |
| $40,000 to $60,000 | 6.5% | 6.5% |
| $60,000 to $250,000 | 8.5% | 8.5% |
| $250,000 to $500,000 | 9.25% | 9.25% |
| $500,000 to $1,000,000 | 9.75% | 9.75% |
| Over $1,000,000 | 10.75% | 10.75% |
Joint filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $10,000 | 4% | 4% |
| $10,000 to $40,000 | 6% | 6% |
| $40,000 to $60,000 | 6.5% | 6.5% |
| $60,000 to $250,000 | 8.5% | 8.5% |
| $250,000 to $500,000 | 9.25% | 9.25% |
| $500,000 to $1,000,000 | 9.75% | 9.75% |
| Over $1,000,000 | 10.75% | 10.75% |
Deductions, exemptions and local tax
2026 D-40ES booklet instructs estimated standard deduction of $16,100 (single, married filing separately), $24,150 (head of household) and $32,200 (married filing jointly or qualifying widow(er)), plus $1,650 per aged/blind (or $2,050 if unmarried and not a surviving spouse); DC does not allow state and local income or sales taxes as deductions. Not modelled.
DC taxes residents under this single schedule; there is no separate local income tax layer on top of it.
What changes in 2027 (projected)
s.47-1806.03(a)(11) is open-ended ('taxable years beginning after December 31, 2021') and the OTR page shows no future change, so 2027 equals the current schedule unless the Council amends it.
The 2027 column above carries the 2026 schedule forward. That is a projection, not an enacted 2027 schedule, and it is labelled that way wherever it appears.
Worked example (2026 schedule)
A single filer with $80,000 of District of Columbia taxable income owes $5,200 under the 2026 schedule, an effective rate of 6.50% and a marginal rate of 8.5%. A joint filer with $150,000 of District of Columbia taxable income owes $11,150 under the 2026 schedule, an effective rate of 7.43% and a marginal rate of 8.5%. The 2027 projection for the same incomes is the same dollar amount ($5,200 and $11,150) because the 2026 schedule is carried forward.
Common mix-ups
- DC's top rate is 8.95%. 8.95% applied to 2016-2021; for years after 12/31/2021 the top rate is 10.75% on income over $1,000,000.
- Joint filers have wider brackets than single filers. DC has a single rate table for all filers (s.47-1806.03(a)(11)); only the standard deduction differs by status.
- The 9.25% and 9.75% brackets are new in 2026. The $250,000 / $500,000 / $1,000,000 edges have applied since tax years beginning after 12/31/2021; the 2026 D-40ES table is identical.
- State and local taxes are deductible on a DC return. The 2026 D-40ES note says state and local income taxes and sales taxes are not allowable deductions in DC.
Method
The tool applies each bracket rate only to the slice of income inside that bracket, adds the slices and divides by income for the effective rate; the marginal rate is the rate of the bracket that contains your income. The 2027 line uses the 2026 schedule and is shown as projected. Nothing you type is sent to our servers; the maths runs in your browser. For a full paycheck including federal and payroll taxes, use the paycheck calculator, and for comparing states see the state income tax calculator.
What this does not cover
- Deductions, exemptions and credits. Enter income after them.
- Head of household, part-year or nonresident returns, and income taxed at special rates.
- Local income taxes and surtaxes beyond the bracket schedule.
- Any 2027 law change that has not been enacted yet.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- DC OTR Individual and Fiduciary Income Tax Rates (Rate table for tax years beginning after 12/31/2021 and prior tables) (retrieved November 9, 2026)
- D.C. Code s.47-1806.03 (Statutory rate table (a)(11)) (retrieved November 9, 2026)
- DC 2026 D-40ES estimated tax booklet (2026 rate table and 2026 standard deduction figures) (retrieved November 9, 2026)
Frequently asked questions
What is the District of Columbia state income tax rate for 2027?
District of Columbia has not enacted a different 2027 schedule that this page could read, so the 2027 figures are projected by carrying forward the 2026 rates (4%, 6%, 6.5%, 8.5%, 9.25%, 9.75%, 10.75%).
What is the top District of Columbia income tax rate?
10.75% under the 2026 schedule. It starts at $1,000,000 of taxable income for single filers and $1,000,000 for joint filers.
How much District of Columbia income tax would I pay on $80,000?
A single filer with $80,000 of District of Columbia taxable income owes $5,200 under the 2026 schedule, an effective rate of 6.50% and a marginal rate of 8.5%. The estimator above runs your own figure.
Does this page include deductions or credits?
No. It applies the rate schedule to the taxable income you enter, so subtract your deductions and exemptions first. It does not model credits, local taxes or surtaxes.
Is the 2027 result a forecast?
It is a projection. It carries the 2026 schedule forward and is labelled projected wherever it appears. District of Columbia can change its rates or indexed brackets before the 2027 forms are issued.
Where does the information on this page come from?
District of Columbia sources read on November 9, 2026: DC OTR Individual and Fiduciary Income Tax Rates; D.C. Code s.47-1806.03; DC 2026 D-40ES estimated tax booklet. The links in the Sources section go to the originals.
How many tax brackets does DC have?
Seven, from 4% on the first $10,000 to 10.75% above $1,000,000 (OTR rate table, D-40ES 2026).
What is the DC standard deduction for 2026?
The 2026 D-40ES booklet lists $16,100 for single filers and $32,200 for married filing jointly, with $24,150 for head of household.
Not legal or tax advice
Rates change and this is an unofficial guide, not run by any state tax agency; any 2027 figure that is not enacted is a projection. Nothing you type is transmitted anywhere. Confirm with the District of Columbia tax agency or a tax professional before you file.