District of Columbia Paycheck Calculator
The District of Columbia taxes wages from the first dollar — its withholding formula has no standard deduction at all. Instead, each allowance claimed on Form D-4 shelters $5,300 of annual wages (tied to the IRS's inflation-adjusted federal exemption amount) before DC's 4%–10.75% rate schedule applies. DC's brackets are identical for every filing status.
How District of Columbia taxes your paycheck in 2026
- Top marginal rate
- 10.75%, on annualized taxable income over $1,000,000
- Standard deduction
- None — DC taxes wages from the first dollar
- Withholding allowance (2026)
- $5,300/year, per Form D-4 allowance claimed
2026 District of Columbia withholding rate schedule (all filers, annual)
Rendered from the same data file the calculator computes with.
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 4% |
| $10,000 – $40,000 | 6% |
| $40,000 – $60,000 | 6.5% |
| $60,000 – $250,000 | 8.5% |
| $250,000 – $500,000 | 9.25% |
| $500,000 – $1,000,000 | 9.75% |
| Over $1,000,000 | 10.75% |
District of Columbia paycheck FAQs
Why does DC tax my very first paycheck dollar?
DC's withholding formula skips the standard deduction used at filing time and taxes annualized wages directly, offset only by Form D-4 allowances — a DC resident with zero allowances owes 4% on every dollar earned.
How much is a DC withholding allowance worth?
$5,300 for 2026 — DC ties this to the IRS's inflation-adjusted federal 'exemption amount,' which the IRS still publishes annually even though the federal personal-exemption deduction itself is currently zero.
Do DC's tax brackets differ by filing status?
No — uniquely among the jurisdictions in this calculator, DC applies the same 4%-to-10.75% bracket schedule to every filer regardless of marital or head-of-household status.
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Tax data verified 2026-07-21 against the official source. See our methodology.
