District of Columbia Income Tax Rate 2024 - 2025
District of Columbia state income tax rate table for the 2024 - 2025 filing season has seven income tax brackets with DC tax rates of 4%, 6%, 6.5%, 8.5%, 9.25%, 9.75%, and 10.75% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The District of Columbia tax rate increased in 2022 with the highest rate now at 10.75% versus 8.95% in prior years. The number of brackets also increased that year from six to seven. The higher tax rates only affect families reporting incomes over $250,000.
District of Columbia income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2024 through December 31, 2024. Outlook for the 2025 District of Columbia income tax rate is to remain unchanged.
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $10,000 | 4% |
| $10,001 | to | $40,000 | 6% |
| $40,001 | to | $60,000 | 6.5% |
| $60,001 | to | $250,000 | 8.5% |
| $250,001 | to | $500,000 | 9.25% |
| $500,001 | to | $1,000,000 | 9.75% |
| $1,000,001 | to | ∞ | 10.75% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $10,000 | 4% |
| $10,001 | to | $40,000 | 6% |
| $40,001 | to | $60,000 | 6.5% |
| $60,001 | to | $250,000 | 8.5% |
| $250,001 | to | $500,000 | 9.25% |
| $500,001 | to | $1,000,000 | 9.75% |
| $1,000,001 | to | ∞ | 10.75% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $10,000 | 4% |
| $10,001 | to | $40,000 | 6% |
| $40,001 | to | $60,000 | 6.5% |
| $60,001 | to | $250,000 | 8.5% |
| $250,001 | to | $500,000 | 9.25% |
| $500,001 | to | $1,000,000 | 9.75% |
| $1,000,001 | to | ∞ | 10.75% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $10,000 | 4% |
| $10,001 | to | $40,000 | 6% |
| $40,001 | to | $60,000 | 6.5% |
| $60,001 | to | $250,000 | 8.5% |
| $250,001 | to | $500,000 | 9.25% |
| $500,001 | to | $1,000,000 | 9.75% |
| $1,000,001 | to | ∞ | 10.75% |
Source: 2024 DC Tax Rate Table, published by the District of Columbia Office of Tax and Revenue.
Please reference the District of Columbia tax forms and instructions booklet published by the District of Columbia Office of Tax and Revenue to determine if you owe state income tax or are due a state income tax refund. District of Columbia income tax forms are generally published at the end of each calendar year, which will include any last minute 2024 - 2025 legislative changes to the DC tax rate or tax brackets. The District of Columbia income tax rate tables and tax brackets shown on this web page are for illustration purposes only.
District of Columbia Tax Brackets 2024 - 2025
Looking at the tax rate and tax brackets shown in the tables above for District of Columbia, we can see that District of Columbia collects individual income taxes similarly for Single versus Married filing statuses, for example. We can also see the progressive nature of District of Columbia state income tax rates from the lowest DC tax rate bracket of 4% to the highest DC tax rate bracket of 10.75%.
For single taxpayers living and working in the state of District of Columbia:
- Tax rate of 4% on the first $10,000 of taxable income.
- Tax rate of 6% on taxable income between $10,001 and $40,000.
- Tax rate of 6.5% on taxable income between $40,001 and $60,000.
- Tax rate of 8.5% on taxable income between $60,001 and $250,000.
- Tax rate of 9.25% on taxable income between $250,001 and $500,000.
- Tax rate of 9.75% on taxable income between $500,001 and $1,000,000.
- Tax rate of 10.75% on taxable income over $1,000,000.
For married taxpayers living and working in the state of District of Columbia:
- Tax rate of 4% on the first $10,000 of taxable income.
- Tax rate of 6% on taxable income between $10,001 and $40,000.
- Tax rate of 6.5% on taxable income between $40,001 and $60,000.
- Tax rate of 8.5% on taxable income between $60,001 and $250,000.
- Tax rate of 9.25% on taxable income between $250,001 and $500,000.
- Tax rate of 9.75% on taxable income between $500,001 and $1,000,000.
- Tax rate of 10.75% on taxable income over $1,000,000.
For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the DC tax rates and the number of tax brackets remain the same. Notice also that the Single, Married Filing Jointly, Married Filing Separately, and Head of Household income tax bracket amounts are all the same for the state of District of Columbia.
Last updated: December 4, 2024
References:
- Tax on residents and nonresidents — Imposition and rates. DC Law Library, Code of the District of Columbia. Retrieved December 4, 2024.
- DC Individual and Fiduciary Income Tax Rates. Office of Tax and Revenue, District of Columbia. Retrieved December 4, 2024.
- District of Columbia Enacts 2025 Budget Support Legislation. Thomson Reuters, State and Local Tax. Retrieved December 4, 2024.
- District of Columbia Tax Updates. Withum, District of Columbia Tax Updates. Retrieved December 4, 2024.