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.

Calculate Take-Home Pay

Tax Year 2026
$
$
$
$
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%

Popular District of Columbia Salaries After Taxes (2026)

Click any annual salary to view its full bi-weekly paycheck, monthly budget, and tax breakdown in District of Columbia:

$20k in District of Columbia $25k in District of Columbia $28k in District of Columbia $30k in District of Columbia $32k in District of Columbia $34k in District of Columbia $35k in District of Columbia $36k in District of Columbia $38k in District of Columbia $40k in District of Columbia $42k in District of Columbia $45k in District of Columbia $48k in District of Columbia $50k in District of Columbia $52k in District of Columbia $55k in District of Columbia $58k in District of Columbia $60k in District of Columbia $62k in District of Columbia $65k in District of Columbia $68k in District of Columbia $70k in District of Columbia $72k in District of Columbia $75k in District of Columbia $78k in District of Columbia $80k in District of Columbia $82k in District of Columbia $85k in District of Columbia $88k in District of Columbia $90k in District of Columbia $92k in District of Columbia $95k in District of Columbia $100k in District of Columbia $105k in District of Columbia $110k in District of Columbia $115k in District of Columbia $120k in District of Columbia $125k in District of Columbia $130k in District of Columbia $135k in District of Columbia $140k in District of Columbia $145k in District of Columbia $150k in District of Columbia $160k in District of Columbia $175k in District of Columbia $180k in District of Columbia $200k in District of Columbia $250k in District of Columbia

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% to 14.63% (10 Progressive Brackets + 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
→