District of Columbia income tax
Varies
Can You Write Off District of Columbia income tax?
Short answer: For 2026 DC rates are 4% (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 $1M) and 10.75% above $1M, unchanged since 2022.
DC decoupled from the federal standard deduction. Uncertain: the 2026 amount is unsettled because the temporary act setting $15,000/$22,500/$30,000 (indexed) expired Sept 25, 2026, while OTR's 2026 D-40ES and the ORA Tax Facts use $16,100/$24,150/$32,200. State and local income, sales, and property taxes share one SALT cap ($40,400 for 2026, reduced above about $505,000 of income) and only help if you itemize.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
District of Columbia income tax
Varies
Individuals / Personal Taxes
For 2026 DC rates are 4% (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 $1M) and 10.75% above $1M, unchanged since 2022.
Business justification
For 2026 DC rates are 4% (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 $1M) and 10.75% above $1M, unchanged since 2022. DC decoupled from the federal standard deduction. Uncertain: the 2026 amount is unsettled because the temporary act setting $15,000/$22,500/$30,000 (indexed) expired Sept 25, 2026, while OTR's 2026 D-40ES and the ORA Tax Facts use $16,100/$24,150/$32,200. State and local income, sales, and property taxes share one SALT cap ($40,400 for 2026, reduced above about $505,000 of income) and only help if you itemize.
Category
- Personal Tax Deductions