Quick answer
District of Columbia paycheck basics
The District of Columbia taxes income at seven rates from 4% to 10.75%, one of the highest top rates in the country, although the 10.75% rate only applies above $1 million. Most full-time workers fall in the 6.5% or 8.5% bracket. DC has no separate city or county tax on top, and its paid family leave program is paid for entirely by employers, so nothing extra comes out of your check for it.
DC's Office of Tax and Revenue no longer publishes withholding tables. It tells employers to apply the current rate schedule and the federal allowance amount, so this calculator does exactly that: it annualizes your wages, subtracts the 2026 standard deduction and your D-4 allowances, and applies the DC rates. Treat the DC figure as an estimate; your employer's payroll system may differ slightly.
How District of Columbia taxes your paycheck
DC's income tax rates are 4% on the first $10,000 of taxable income, 6% to $40,000, 6.5% to $60,000, 8.5% to $250,000, 9.25% to $500,000, 9.75% to $1 million and 10.75% above that, for every filing status. The 2026 standard deduction is $16,100 for single filers and married people filing separately, $24,150 for heads of household and $32,200 for married couples filing jointly. Because OTR has not published withholding tables since the 2017 federal tax law, this calculator estimates withholding the way OTR suggests: your pay for the period is annualized, the standard deduction and $4,300 for each allowance on your D-4 are subtracted, the rate schedule is applied, and the annual tax is divided by your paychecks. Bonuses are added to that paycheck. Traditional 401(k) contributions and pretax health benefits reduce DC wages as they do federal wages.
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 4.00% |
| $10,000 – $40,000 | 6.00% |
| $40,000 – $60,000 | 6.50% |
| $60,000 – $250,000 | 8.50% |
| $250,000 – $500,000 | 9.25% |
| $500,000 – $1,000,000 | 9.75% |
| Over $1,000,000 | 10.75% |
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 4.00% |
| $10,000 – $40,000 | 6.00% |
| $40,000 – $60,000 | 6.50% |
| $60,000 – $250,000 | 8.50% |
| $250,000 – $500,000 | 9.25% |
| $500,000 – $1,000,000 | 9.75% |
| Over $1,000,000 | 10.75% |
Worked example
A $60,000 salary in District of Columbia, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- District of Columbia
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- District of Columbia income tax: −$94.37
Net pay per paycheck: $1,843.70
Computed with District of Columbia's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in District of Columbia
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,272.54 | $33,086.04 | $1,343.31 | $34,926.06 |
| $60,000 | $1,843.70 | $47,936.20 | $1,927.55 | $50,116.30 |
| $80,000 | $2,356.85 | $61,278.10 | $2,492.62 | $64,808.12 |
| $100,000 | $2,832.63 | $73,648.38 | $3,045.32 | $79,178.32 |
| $150,000 | $4,000.37 | $104,009.62 | $4,361.68 | $113,403.68 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your D-4. The calculator only shows the fields District of Columbia actually asks for.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − District of Columbia income tax − state payroll programs − local tax − post-tax deductions.
District of Columbia vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in District of Columbia compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. District of Columbia (annual) |
|---|---|---|---|
| District of Columbia | $2,237.07 | $58,163.82 | — |
| Maryland | $2,238.13 | $58,191.38 | +$27.56 |
| Virginia | $2,232.32 | $58,040.32 | −$123.50 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the DC income tax rates for 2026?+
4% on taxable income up to $10,000, 6% to $40,000, 6.5% to $60,000, 8.5% to $250,000, 9.25% to $500,000, 9.75% to $1 million and 10.75% above $1 million. The same brackets apply whether you file single, jointly or as head of household.
Why is DC withholding shown as an estimate?+
The Office of Tax and Revenue stopped publishing withholding tables after the 2017 federal tax changes and instead tells employers to use the DC rate schedule and the federal allowance amount. Payroll providers each implement that a little differently, so this calculator's DC figure is a close estimate rather than an official table amount.
How much DC tax is withheld on a $60,000 salary?+
For a single employee paid biweekly with no allowances, $59,999.94 a year less the $16,100 standard deduction leaves $43,899.94. The tax is $2,200 plus 6.5% of the amount over $40,000, about $2,453.50 a year, or roughly $94.37 per paycheck.
Do I pay DC tax if I live in Maryland or Virginia?+
No. DC cannot tax the wages of people who live outside the District, so commuters from Maryland and Virginia file a D-4A with their employer and pay income tax to their home state instead.
What is the DC standard deduction for 2026?+
$16,100 for single filers, dependents and married people filing separately, $24,150 for heads of household and $32,200 for married couples filing jointly, as printed in OTR's 2026 estimated-tax instructions.
Is DC Paid Family Leave deducted from my paycheck?+
No. DC's paid family leave program is funded by a tax on employers, not employees, so there is no DC paid leave line on your pay stub.
Does DC tax 401(k) contributions?+
No. Traditional 401(k), 403(b) and 457 contributions and pretax health premiums reduce DC wages just as they reduce federal wages.
How many allowances should I claim on the DC D-4?+
The D-4 worksheet gives one allowance for yourself, one for head of household status, one each for being 65 or older or blind, one per dependent and one for a spouse filing jointly, plus more if your itemized deductions are well above the standard deduction. More allowances mean less DC tax withheld.
What is the minimum wage in DC?+
$18.40 an hour from July 1, 2026. DC adjusts it every July 1 for inflation.
Sources
- DC Office of Tax and Revenue — Individual and Fiduciary Income Tax Rates
- DC OTR — Tax Notice 2022-08, District of Columbia Withholding
- DC OTR — 2026 D-40ES Estimated Payment instructions (standard deduction)
- DC OTR — Withholding Tax Forms
- IRS — Publication 15-T (2026), withholding allowance amount
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet