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District of Columbia Personal Income Tax Laws

Paying taxes is a necessary part of living in a society with shared resources, such as highways, public schools, and utilities. Along with taxes on cigarettes, gasoline, and other items, nearly every state collects a tax on personal income. And besides Alaska, states that do not collect income tax typically collect taxes on retail sales. Usually, state taxpayers must file their returns by the federal income tax deadline, which is on (or around) April 15. Not all income is taxable, though, including welfare payments, child support, and certain retirement funds.

Personal Income Taxes in Washington, D.C. at a Glance

Like most state jurisdictions, the District of Columbia also has a progressive tax structure that taxes higher income levels at a higher percentage. The rates range from 4.0 percent to 8.95 percent of taxable income. Check the Website for the District of Columbia Office of Tax and Revenue to learn more about income taxes in D.C. and download forms.

See the following chart for more details about personal income taxes in the District of Columbia. See FindLaw's Tax Law section for more articles.

Code Section 47-1806.01, et seq.
Who is Required to File Any individual domiciled in the district, any resident of 183 days or more, and estates and trusts
Rate Current income tax rates, as of 2015:
  • First $10,000 = 4.0%
  • $10,000 less than or equal to $40,000 but less than or equal to $100,000 = $400 + 6.0% of excess above $10,000
  • More than $40,000 = $2,200 + 8.5% of excess above $40,000
  • Over $350,000 = $28,550 + 8.95 percent of excess above $350,000

Note: Excludes Social Security income and maximum $3,000 exclusion on military retired pay, pension income, or annuity income from DC or federal government.

Federal Income Tax Deductible No
Federal Income Used as Basis Yes

Note: State laws, and particularly tax rates, are subject to change periodically. While we strive to ensure the accuracy of these pages, you also may want to contact a District of Columbia tax law attorney or conduct your own legal research to verify the state law(s) you are researching.

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District of Columbia Personal Income Tax Laws: Related Resources

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