πŸ“ District of Columbia State Payroll Rules (2026)

District of Columbia Paycheck Calculator (2026)

Calculate your net take-home pay in District of Columbia (DC) after 2026 federal, DC income tax (4%-10.75%), and FICA deductions. Free and instant.

2026 IRS Verified Reviewed by Financial Compliance & Payroll Specialists 4.9 (1,840+ reviews)
Calculations strictly follow IRS Publication 15-T (2026), 26 U.S. Code Β§ 1, Social Security Administration wage caps ($176,100), and state revenue withholding formulas. View Methodology & Sources →

Calculate Take-Home Pay

Tax Year 2026
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Bi-Weekly Take-Home Pay
$2,110.54
Effective Tax Rate: 21.60%
  • Gross Pay $2,692.31
  • Federal Income Tax $252.69
  • FICA (Social Security & Medicare) $205.96
  • State & Local Withholding $123.12
  • Total Estimated Deductions $581.77

Important note on the District of Columbia salary paycheck calculator: The calculator on this page is provided through Codexa Tools and is designed to provide general guidance and estimates based on official 2026 IRS Publication 15-T and state revenue withholding guidelines. It should not be relied upon to calculate exact taxes, payroll, or legal financial obligations. These calculators are not intended to provide tax, legal, or accounting advice and do not represent a substitute for certified payroll processing. You should refer to a professional advisor, CPA, or licensed accountant regarding any specific requirements, local tax ordinances, or financial concerns.

District of Columbia Tax & Payroll Breakdown

Progressive Income Tax Brackets: 4.0% - 10.75% Progressive

District of Columbia uses progressive marginal tax brackets. Your income is divided into tiers with different tax rates applied to each portion after subtracting state standard deductions.

DC Non-Resident Reciprocity Exemption: Under the federal DC Home Rule Act, individuals who work in Washington, DC but reside in Maryland or Virginia are legally exempt from DC personal income tax. Commuters submit Form D-4A to their employer so only their home state tax is withheld.
Payroll Metric District of Columbia Statutory Policy (2026)
Baseline Minimum Wage $17.50 / hour
State Withholding Form Form D-4 (Employee Withholding Allowance Certificate)
Tax Compliance Agency DC Office of Tax and Revenue (OTR)
Standard Overtime Multiplier 1.5x over 40 hours/week
Single Standard Deduction $14,600.00
Married Filing Jointly Deduction $29,200.00

Overtime Statute: Standard federal FLSA guidelines apply: Non-exempt employees receive 1.5Γ— their regular hourly rate for all hours exceeding 40 within a single workweek. Daily overtime is not mandated by state statute.

Sample 2026 District of Columbia Take-Home Pay by Wage Tier

Estimated bi-weekly and annual net earnings for standard salary tiers in District of Columbia (Single Filer, Standard Deduction, 2026 Federal & State Tax Tables).

Gross Salary Bi-Weekly Net Annual Net Federal Tax FICA Tax State Tax Net %
$35,000 ($16.83/hr) $1,126.10 $29,279 $2,020 $2,678 $1,024 83.7%
$55,000 ($26.44/hr) $1,697.94 $44,147 $4,420 $4,208 $2,226 80.3%
$75,000 ($36.06/hr) $2,233.02 $58,059 $7,670 $5,738 $3,534 77.4%
$100,000 ($48.08/hr) $2,827.73 $73,521 $13,170 $7,650 $5,659 73.5%
$150,000 ($72.12/hr) $3,995.46 $103,882 $24,734 $11,475 $9,909 69.3%

Frequently Asked Questions

What are the 2026 income tax rates in the District of Columbia? +

The District of Columbia enforces a progressive individual income tax system with 7 brackets ranging from 4.0% on taxable income up to $10,000 to 10.75% on taxable income exceeding $1,000,000. In 2026, the DC standard deduction is aligned with federal levels ($14,600 for single filers, $29,200 for married couples filing jointly).

Do Maryland and Virginia commuters have to pay DC income tax? +

No. Under the federal District of Columbia Home Rule Act (P.L. 93-198), DC is legally barred from taxing non-residents who commute into the District for work. If you live in Maryland or Virginia and work in Washington, DC, submit DC Form D-4A (Certificate of Nonresidence) to your employer so that only your home state tax is withheld.

What is the 2026 baseline minimum wage in Washington, DC? +

As of 2026, the District of Columbia baseline minimum wage is $17.50 per hour for non-tipped workers, among the highest baseline statutory rates in the nation. The minimum wage for tipped employees is $10.00 per hour, provided tips bring total earnings up to at least $17.50.

Which state withholding tax form do I file in Washington, DC? +

DC residents must complete Form D-4 (District of Columbia Employee Withholding Allowance Certificate) with their employer. Non-residents commuting from Maryland, Virginia, or other states file Form D-4A to claim reciprocity exemption.

Browse All 50 US State Paycheck Calculators

Accurate 2026 state withholding rates, standard deductions, and overtime rules for every US state.

AL
Alabama
2.0% - 5.0% Progressive (Federal Tax Deductible)
AK
Alaska
β˜… 0% State Tax
AZ
Arizona
2.5% Flat Rate
AR
Arkansas
2.0% - 4.4% Progressive
CA
California
1.1% - 14.63% Progressive + 1.3% SDI
CO
Colorado
4.4% Flat Rate + 0.44% FAMLI
CT
Connecticut
3.0% - 6.99% Progressive
DE
Delaware
2.2% - 6.6% Progressive
DC
District of Columbia
4.0% - 10.75% Progressive
FL
Florida
β˜… 0% State Tax
GA
Georgia
5.39% Flat Rate
HI
Hawaii
1.4% - 11.0% Progressive
ID
Idaho
5.695% Flat Rate
IL
Illinois
4.95% Flat Rate
IN
Indiana
3.05% Flat Rate
IA
Iowa
3.8% Flat Rate
KS
Kansas
3.1% - 5.7% Progressive
KY
Kentucky
4.0% Flat Rate
LA
Louisiana
1.85% - 4.25% Progressive
ME
Maine
5.8% - 7.15% Progressive
MD
Maryland
2.0% - 5.75% Progressive
MA
Massachusetts
5.0% Flat Rate (+4% Millionaires Surtax)
MI
Michigan
4.25% Flat Rate
MN
Minnesota
5.35% - 9.85% Progressive
MS
Mississippi
4.7% Flat Rate
MO
Missouri
2.0% - 4.8% Progressive (Federal Tax Deductible up to $5k)
MT
Montana
4.7% - 5.9% Progressive
NE
Nebraska
2.46% - 5.84% Progressive
NV
Nevada
β˜… 0% State Tax
NH
New Hampshire
β˜… 0% State Tax
NJ
New Jersey
1.4% - 10.75% Progressive
NM
New Mexico
1.7% - 5.9% Progressive
NY
New York
4.0% - 10.9% Progressive + 0.373% PFL
NC
North Carolina
4.5% Flat Rate
ND
North Dakota
1.95% - 2.5% Progressive
OH
Ohio
Ohio graduated state income tax rates (2026 updated via Admin)
OK
Oklahoma
0.25% - 4.75% Progressive
OR
Oregon
4.75% - 9.9% Progressive (Federal Tax Deductible up to $8.55k)
PA
Pennsylvania
3.07% Flat Rate
RI
Rhode Island
3.75% - 5.99% Progressive
SC
South Carolina
0% - 6.4% Progressive
SD
South Dakota
β˜… 0% State Tax
TN
Tennessee
β˜… 0% State Tax
TX
Texas
β˜… 0% State Tax
UT
Utah
4.65% Flat Rate
VT
Vermont
3.35% - 8.75% Progressive
VA
Virginia
2.0% - 5.75% Progressive
WA
Washington
β˜… 0% State Tax
WV
West Virginia
2.36% - 5.12% Progressive
WI
Wisconsin
3.54% - 7.65% Progressive
WY
Wyoming
β˜… 0% State Tax