District of Columbia uses graduated (progressive) state income tax brackets in 2026, so the rate rises with income much like the federal system. This calculator applies an estimated effective rate of about 6.0% for a middle income — on a $75,000 salary a single filer pays roughly $4,500 in state tax and nets about $57,093 a year (76.1% of gross). Your exact rate depends on where your income lands across the brackets.

Because District of Columbia is a graduated-rate state, your top marginal rate is higher than your effective rate — you only pay the top rate on income above each threshold, not on your whole salary. Use the interactive calculator below and adjust the state-rate field to match your income for a precise figure. The 6.0% estimate here is above the 4.8% average across taxing states.

Remember that FICA is separate from income tax and is not affected by your state. Every worker pays 6.2% for Social Security on the first $184,500 of wages (the 2026 wage base) plus 1.45% for Medicare on all wages. Pre-tax 401(k) and HSA contributions lower your federal and state income tax but do not reduce FICA — a detail that trips up a lot of first-time budgeters.

The District of Columbia has one of the more steeply graduated income tax schedules in the country, with a top rate that rivals the highest-tax states. A unique wrinkle: because of federal law, DC cannot tax non-residents who commute in from Maryland or Virginia — the reverse of the usual commuter-tax arrangement — so only actual District residents pay DC income tax on wages. The District also runs a paid family leave program funded by an employer-side payroll tax, so it doesn't reduce employee take-home pay directly.