2026 District of Columbia Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for District of Columbia in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
District of Columbia State Income Tax Brackets (2026)
| From | To | 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% |
| $1,000,000 | ∞ | 10.75% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 8.25%
- Federal Standard Deduction (Single)
- $16,100