District of Columbia Tax Brackets 2025
District of Columbia state income tax rates for tax year 2025 — 7 progressive brackets from 4% to 10.75%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
4%–10.75%
Brackets
7
District of Columbia state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,850 | 5.70% | $2,850 | 5.70% |
| $75,000 | $4,775 | 6.37% | $4,775 | 6.37% |
| $100,000 | $6,900 | 6.90% | $6,900 | 6.90% |
| $150,000 | $11,150 | 7.43% | $11,150 | 7.43% |
| $250,000 | $19,650 | 7.86% | $19,650 | 7.86% |
| $500,000 | $42,775 | 8.55% | $42,775 | 8.55% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 4% |
| $10,000 – $40,000 | 6% |
| $40,000 – $60,000 | 6.5% |
| $60,000 – $250,000 | 8.5% |
| $250,000 – $500,000 | 9.25% |
| $500,000 – $1,000,000 | 9.75% |
| Over $1,000,000 | 10.75% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 4% |
| $10,000 – $40,000 | 6% |
| $40,000 – $60,000 | 6.5% |
| $60,000 – $250,000 | 8.5% |
| $250,000 – $500,000 | 9.25% |
| $500,000 – $1,000,000 | 9.75% |
| Over $1,000,000 | 10.75% |
About DC's 2025 rates
The District of Columbia works like a state for income-tax purposes and has one of the steepest top-rate schedules in the country. Many federal workers and high-income professionals search DC brackets directly because state-level tax is a major part of total withholding.
Frequently asked questions
What are the District of Columbia tax brackets for 2025?
District of Columbia has 7 progressive brackets for 2025, ranging from 4% on the lowest bracket up to 10.75% on income above $1,000,000 (single filer). See the full table above for every rate and threshold.
What is the top District of Columbia income tax rate in 2025?
10.75%, applied to taxable income above $1,000,000 for single filers ($1,000,000 for married filing jointly).
How much District of Columbia state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $6,900 in District of Columbia state income tax for 2025 — an effective rate of 6.90%. Married filing jointly with the same income owes $6,900 (6.90% effective). Federal tax is separate.
Are District of Columbia 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the District of Columbia bracket thresholds in effect for tax year 2025.