District of Columbia paycheck taxes at a glance
| Income tax on wages | Progressive, 4% – 10.75% |
|---|---|
| Standard deduction | $15,000 single · $30,000 married filing jointly |
| Minimum wage (2026) | $18.40 an hour (since July 1, 2026 ($17.95 before); tipped employees at least $10.30 plus tips) |
2026 District of Columbia income tax brackets (single filers)
| Taxable income | Rate |
|---|---|
| $0 – $9,999 | 4% |
| $10,000 – $39,999 | 6% |
| $40,000 – $59,999 | 6.5% |
| $60,000 – $249,999 | 8.5% |
| $250,000 – $499,999 | 9.25% |
| $500,000 – $999,999 | 9.75% |
| $1,000,000 and up | 10.75% |
Example: a $109,500 salary in District of Columbia
The median household income in District of Columbia is about $109,505 (2025 data). Here's what one earner with that salary, paid every two weeks, filing single with no pre-tax deductions, would see on each paycheck in 2026:
| Gross pay | $4,211.54 |
|---|---|
| Federal income tax | −$586.92 |
| Social Security | −$261.12 |
| Medicare | −$61.07 |
| District of Columbia income tax | −$247.40 |
| Take-home pay | $3,055.03 |
That's $79,431 a year in take-home pay, or 27.5% of gross pay going to taxes.
Take-home pay by salary in District of Columbia
Single filer, paid biweekly, standard W-4, no pre-tax deductions:
| Salary | Per paycheck | Per year | State taxes | Total tax rate |
|---|---|---|---|---|
| $40,000 | $1,270.00 | $33,020 | $1,300 | 17.4% |
| $60,000 | $1,840.96 | $47,865 | $2,525 | 20.2% |
| $80,000 | $2,353.27 | $61,185 | $3,925 | 23.5% |
| $100,000 | $2,829.04 | $73,555 | $5,625 | 26.4% |
| $150,000 | $3,996.77 | $103,916 | $9,875 | 30.7% |
| $200,000 | $5,184.69 | $134,802 | $14,125 | 32.6% |
What changed for 2026
- The minimum wage rose from $17.95 to $18.40 an hour on July 1, 2026, and the tipped cash wage from $10.00 to $10.30.
- DC's standard deduction no longer follows the federal amount. 2026 legislation set it at $15,000 for single filers, $22,500 for heads of household and $30,000 for joint filers for 2025, with cost-of-living increases from 2026.
- Paid Family Leave benefits were trimmed from October 1, 2026: the maximum weekly benefit is now $1,100, and the number of weeks available is shorter. The program is still funded by a 0.75% employer contribution.
District of Columbia pay rules worth knowing
- Employers must pay wages at least twice a month, on regular paydays set in advance.
- If you're fired, your final pay is due by the next working day. If you quit, it's due by the next regular payday or within seven days, whichever comes first.
Who pays DC income tax
DC income tax applies to DC residents, wherever they work. It doesn’t apply to the large share of the District’s workforce that commutes in. The Home Rule Act, the federal law that gives DC its local government, bars the Council from taxing the personal income of nonresidents. Maryland and Virginia residents pay income tax to their own states on wages earned in DC, and DC has no separate city or county income tax.
If you’ve just moved into the District, tell your employer so it switches your withholding to DC using Form D-4. If you’ve moved out, do the opposite, since DC will keep withholding until your employer knows you’re no longer a resident.
DC’s own standard deduction
DC used to match the federal standard deduction. Legislation passed in 2026 broke that link and set DC’s standard deduction at $15,000 for single filers, $22,500 for heads of household and $30,000 for married couples filing jointly for the 2025 tax year, with cost-of-living increases from 2026 on. DC hadn’t published the 2026 adjusted amounts when this page was checked, so the calculator uses the 2025 figures. With a cost-of-living increase, your actual 2026 deduction should be slightly higher and your DC tax slightly lower.
Rates that climb quickly
DC’s brackets reach 8.5% at $60,000 of taxable income and 9.25% at $250,000, with a top rate of 10.75% above $1 million. With no separate local income tax, that’s the whole income tax bill for a DC resident, but it rises quickly through middle incomes: every dollar of taxable income between $60,000 and $250,000 is taxed at 8.5%.
Paid Family Leave is employer-funded
DC’s Paid Family Leave program pays partial wages during leave for a new child, your own serious health condition or a family member’s. Unlike similar programs in many states, DC funds it through an employer contribution, 0.75% of wages for 2026. The law places that contribution on the employer, so there’s no paid-leave deduction on a DC pay stub. Benefits were reduced from October 1, 2026, with a lower $1,100 maximum weekly benefit and fewer weeks available.
The income tax calculator estimates your full-year federal tax, and the cost of living calculator helps compare a DC salary with one in the suburbs.
Estimates only. Your employer’s payroll system, your W-4 and your Form D-4 determine your actual paycheck.
How we calculate: DC set its own standard deduction ($15,000 / $30,000 / $22,500) in its FY2027 Budget Support Act; any 2026 cost-of-living increase had not been published.
Sources
- DC Department of Employment Services: 2026 minimum wage increase notice
- DC Code § 32-1302: Payment of wages
- DC Code § 32-1303: Final wages
- DC Code § 1-206.02: Limitations on the Council (nonresident income tax)
- DC Code § 32-541.03: Paid Family Leave employer contributions
- DC Paid Family Leave: Employer information
- DC Department of Employment Services: DC Paid Family Leave
- Census Bureau: Household Income in States and Metropolitan Areas, 2025
- otr.cfo.dc.gov
- code.dccouncil.gov
- IRS Publication 15-T (federal withholding)
Frequently asked questions
I live in Maryland or Virginia and work in DC. Do I pay DC income tax?
No. The Home Rule Act bars the District from taxing the personal income of people who aren't DC residents, so DC doesn't tax commuters' wages. You pay income tax to your home state, and your employer should withhold for that state instead.
Does DC Paid Family Leave come out of my paycheck?
The law puts the contribution on employers. Covered employers pay 0.75% of each employee's wages into the program, and DC's Paid Family Leave site lists that rate for every quarter of 2026. There's no employee premium like the ones in New York or Washington state.
What is the DC standard deduction for 2026?
DC now sets its own. For 2025 it's $15,000 for single filers, $22,500 for heads of household and $30,000 for married couples filing jointly. For 2026 those amounts are increased for the cost of living, but DC hadn't published the adjusted figures when this page was checked, so the calculator uses the 2025 amounts.
What is the minimum wage for tipped workers in DC?
$10.30 an hour since July 1, 2026, as long as tips bring total pay to at least $18.40. Both rates are adjusted every July 1.
Facts verified November 6, 2026. Estimates only; your employer's payroll system and your W-4 determine your actual withholding.