Washington, D.C. state income tax rates and calculator
Washington, D.C., has a graduated income tax system, with rates ranging from 4 percent to 10.75 percent.
Washington, D.C., personal income tax rates for 2024
Washington, D.C., has seven tax brackets for income earned in the 2024 tax year, to be filed on tax returns in 2025. Notably, the District of Columbia charges the same tax rates for single individuals and couples who are married and filing jointly.
| Washington, D.C., income tax rates for 2024 | |
| Tax rate | All filing statuses |
| 4% | $0 to $10,000 |
| 6% | $10,000 to $40,000 |
| 6.5% | $40,000 to $60,000 |
| 8.5% | $60,000 to $250,000 |
| 9.25% | $250,000 to $500,000 |
| 9.75% | $500,000 to $1,000,000 |
| 10.75% | $Over $1,000,000 |
Source: District of Columbia Office of Tax and Revenue
District of Columbia residents must file their tax returns by April 15, or the next business day if that date falls on a weekend or holiday.
Who has to file Washington, D.C. taxes?
Residents of the District of Columbia who are required to file a federal tax return are generally also required to file a D.C. tax return.
Others who have to file a D.C. tax return include:
- Taxpayers whose permanent residence was in D.C. for part or all of the tax year.
- Nonresidents who lived in the District of Columbia for 183 days or more during the tax year.
- Members of the armed forces who listed their home of record as the District of Columbia for part or all of the tax year.
- Spouses of exempt members of the military or other exempt people such as a nonresident presidential appointee or elected official.
Is there a personal exemption or standard deduction in Washington, D.C.?
Washington, D.C., has a standard deduction, which increased for the 2024 tax year to:
- $14,600 for single taxpayers or those who are married/domestic partners filing separately
- $21,900 for heads of household
- $29,200 for married/domestic partners filing jointly
- There are also several tax credits, including a D.C. earned income tax credit (EITC), a homeowner/renter property tax credit for low-income taxpayers, and an affordable child care tax credit.
Washington, D.C., sales tax rate
The general sales tax rate in Washington, D.C., is 6 percent. However, some things like restaurants, entertainment and hotels are taxed at a higher rate.
| Item | Tax rate |
|---|---|
| Restaurant meals | 10% |
| Alcohol | 10.25% |
| Rental vehicles | 10.25% |
| Tickets to baseball games | 10.25% |
| Tickets to Capital One Arena | 10.25% |
| Hotels | 14.95% |
| Commercial parking | 18% |
Other things to know about Washington, D.C., taxes
- Property taxes are assessed based on classification, or use, of the property. The effective property tax rate for homeowners is 0.57 percent, according to the Tax Foundation.
- Washington, D.C., has an estate tax.
- The corporate tax is 8.25 percent.
- The gasoline tax is 35.3 cents per gallon for the 2025 tax year.
- The cigarette tax is $4.94 per pack.
- Marijuana for both medicinal and recreational use is subject to the standard 6 percent sales tax, with no additional taxes.