DC

Washington DC Paycheck Calculator

See exactly what you take home after federal taxes, Washington DC state income tax, Social Security, and Medicare. Updated for 2026.

State tax: 8.95% SS: 6.2% Medicare: 1.45% 2026 brackets
$
Annual take-home pay
Per paycheck
Total taxes
Effective rate
Tax breakdown
1099 freelancer note: You owe both halves of Social Security & Medicare — that's 15.3% self-employment tax on top of income tax. Quarterly estimated payments due Apr 15, Jun 16, Sep 15, Jan 15.
Washington DC state income tax (2026) DC top rate is 10.75% for income over $1M; 8.95% for income over $60,000.
Rates from 4% to 10.75% (over $1M); 8.95% over $60K

Washington DC Income Tax Explained (2026)

Washington DC has a state income tax with a progressive (4%–10.75%) structure. Workers earning typical wages generally pay an effective state rate between 4.5% and 8.9% depending on income and deductions. Understanding how Washington DC's tax works helps you accurately predict your take-home pay and plan your withholding.

Washington DC residents also pay federal income tax (10%–37%), Social Security (6.2% up to $184,500), and Medicare (1.45%). The combination of federal and state taxes is the primary driver of the gap between your gross pay and your actual paycheck.

How Washington DC compares to neighboring states

Maryland
Up to 5.75%
Lower top rate
Virginia
5.75% flat
Lower top rate
Pennsylvania
3.07% flat
Much lower

What taxes come out of a Washington DC paycheck?

A Washington DC W-2 employee's paycheck is reduced by federal income tax (progressive 10%–37%), Washington DC state income tax (progressive (4%–10.75%)), Social Security at 6.2% on wages up to $184,500, and Medicare at 1.45% on all wages. High earners above $200,000 also pay an additional 0.9% Medicare surtax on excess wages.

Washington DC freelancers and 1099 contractors pay self-employment tax of 15.3% — covering both employee and employer portions of Social Security and Medicare — on top of both federal and state income taxes. Half of the self-employment tax is deductible from federal adjusted gross income, reducing the effective burden slightly. Washington DC freelancers must also make quarterly estimated state tax payments.

Washington DC tax tips for 2026

  • High top rate: DC has one of the highest income tax rates in the country, with a 10.75% rate on income over $1 million. Most workers in DC's $75,000–$200,000 range pay the 8.5%–8.95% rate.
  • No state return: DC residents file a D-40 return with the Office of Tax and Revenue — not a federal state return. This is separate from your federal Form 1040.
  • Standard deduction: DC's standard deduction is $12,950 for single filers (2026). DC also conforms to many federal tax provisions.
  • Commuter note: If you work in DC but live in Maryland or Virginia, you pay income tax to your state of residence, not DC. This only applies to workers who live AND work in DC.

Frequently asked questions

DC has a progressive income tax with rates ranging from 4% on the first $10,000 to 10.75% on income over $1 million. The 8.5% rate applies to income between $60,001 and $350,000, and 8.95% applies to income between $350,001 and $1,000,000. Most middle-income DC workers pay an effective rate of 6–8%.
No. If you live in Maryland or Virginia but work in DC, you pay income tax to your state of residence — not to DC. DC has reciprocity agreements with Maryland and Virginia. You would file a tax return in your home state and potentially request an exemption from DC withholding using Form D-4A.
For a single DC resident earning $75,000 in 2026, DC income tax is approximately $3,700–$4,000. Combined with federal tax (~$10,294), Social Security ($4,650), and Medicare ($1,088), total deductions are roughly $19,732. Take-home is approximately $55,268/year or ~$2,126 bi-weekly.
DC does not tax Social Security retirement benefits. DC also offers an exemption on certain pension income for retired government employees. However, other investment income, wages, and business income are fully taxable at DC's progressive rates.