District of Columbia Income Tax Rate 2018 - 2019

District of Columbia state income tax rate table for the 2018 - 2019 filing season has six income tax brackets with DC tax rates of 4%, 6%, 6.5%, 8.5%, 8.75% and 8.95% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The District of Columbia tax rate and tax brackets are unchanged from last year.

District of Columbia income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2018 through December 31, 2018. Outlook for the 2019 District of Columbia income tax rate is to remain unchanged.

District of Columbia Single Income Tax Brackets
Income Tax BracketTax Rate 2018
$0to$10,0004%
$10,001to$40,0006%
$40,001to$60,0006.5%
$60,001to$350,0008.5%
$350,001to$1,000,0008.75%
$1,000,001to8.95%
District of Columbia Married Filing Jointly Tax Brackets
Income Tax BracketTax Rate 2018
$0to$10,0004%
$10,001to$40,0006%
$40,001to$60,0006.5%
$60,001to$350,0008.5%
$350,001to$1,000,0008.75%
$1,000,001to8.95%
District of Columbia Married Filing Separately Tax Brackets
Income Tax BracketTax Rate 2018
$0to$10,0004%
$10,001to$40,0006%
$40,001to$60,0006.5%
$60,001to$350,0008.5%
$350,001to$1,000,0008.75%
$1,000,001to8.95%
District of Columbia Head of Household Tax Brackets
Income Tax BracketTax Rate 2018
$0to$10,0004%
$10,001to$40,0006%
$40,001to$60,0006.5%
$60,001to$350,0008.5%
$350,001to$1,000,0008.75%
$1,000,001to8.95%

Source: 2018 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 2018 - 2019 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 2018 - 2019

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 8.95%.

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 $350,000.
  • Tax rate of 8.75% on taxable income between $350,001 and $1,000,000.
  • Tax rate of 8.95% 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 $350,000.
  • Tax rate of 8.75% on taxable income between $350,001 and $1,000,000.
  • Tax rate of 8.95% 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: January 17, 2019