Washington DC Income Tax Rates and Brackets

Tax Rates

Washington DC Income Tax Rates

Washington DC's seven individual income tax rates are 4%, 6%, 6.5%, 8.5%, 9.25%, 9.75%, and 10.75%. The same rates and taxable-income thresholds apply to every filing status. Each rate applies only to the portion of taxable income within that bracket. Reaching a higher bracket does not cause all of your income to be taxed at the higher rate.

The current seven-rate schedule has applied to tax years beginning after December 31, 2021. Washington DC does not index these bracket thresholds annually. The top 10.75% rate is a regular income tax bracket that applies to taxable income over $1 million rather than a separate millionaire surcharge.

Deductions

Washington DC Income Tax Deductions

Washington DC deductions reduce the taxable income to which the District's tax brackets and rates are applied. Taxpayers who claim the federal standard deduction must use the Washington DC standard deduction, while taxpayers who itemize federally must also itemize on the District return. Beginning in 2025, Washington DC uses its own standard deduction amounts rather than adopting the federal amounts.

Washington DC no longer provides fixed personal or dependent exemptions. The District also makes its own adjustments when federal and District deduction rules differ. The following sections explain the standard deduction, exemption treatment, and itemized-deduction rules for 2025.

Washington DC Standard Deduction

For the 2025 tax year, the Washington DC standard deduction amounts are:

• Single: $15,000
• Married Filing Jointly: $30,000
• Married Filing Separately: $15,000
• Head of Household: $22,500
• Qualifying Surviving Spouse: $30,000

Dependent filers generally use the $15,000 basic standard deduction. An additional standard deduction is available for a taxpayer or qualifying spouse who is age 65 or older or blind. The additional amount is generally $1,600 for each qualifying condition, or $2,000 when the qualifying individual is unmarried and not a Qualifying Surviving Spouse.

Washington DC Personal Exemptions

For 2025, Washington DC does not provide a fixed personal exemption for the taxpayer or spouse.

Washington DC Dependent Exemptions

For 2025, Washington DC does not provide a fixed dependent exemption deduction. Dependents can still affect filing status and the standard deduction available to certain dependent filers. They can also affect eligibility for credits such as the DC Earned Income Tax Credit and Keep Child Care Affordable Tax Credit.

Washington DC Itemized Deductions

A taxpayer who itemizes deductions on the federal return must also itemize on the Washington DC return. The calculation begins with eligible expenses from federal Schedule A, but the federal total does not transfer directly to Form D-40. Washington DC removes state and local income or general sales taxes from the federal total. It allows the full amount of qualifying state and local real estate taxes without applying the federal SALT limit.

Washington DC reduces certain itemized deductions when District adjusted gross income exceeds $200,000, or $100,000 for a Married Filing Separately taxpayer. The reduction equals 5% of the amount above the applicable threshold. Medical and dental expenses, investment-interest expenses, and qualifying casualty or theft losses are not subject to this reduction.

Tips, Overtime, and Other Deductions

For 2025, Washington DC does not allow the federal deductions for qualified tips, qualified overtime compensation, qualifying car loan interest, or the enhanced deduction for seniors. These deductions are reported on federal Schedule 1-A after federal adjusted gross income is calculated, so they do not transfer to or reduce income on Form D-40.

Credits

Washington DC Tax Credits

Washington DC offers refundable and nonrefundable tax credits that directly reduce District income tax. A refundable credit can produce or increase a refund even when no Washington DC income tax is owed. A nonrefundable credit can reduce tax to zero but cannot by itself create a refund. Eligibility depends on residency, income, filing status, family circumstances, qualifying expenses, and other requirements. Several important Washington DC tax credits for 2025 include:

DC Earned Income Tax Credit

The refundable DC Earned Income Tax Credit (DC EITC) is generally equal to 100% of the federal earned income tax credit for 2025, without a separate District dollar cap. The maximum federal EITC is $8,046 for a qualifying taxpayer with three or more qualifying children. A taxpayer receiving that maximum could also receive a DC EITC of $8,046, producing combined federal and District credits of up to $16,092. The District separately extends eligibility to some residents with valid Individual Taxpayer Identification Numbers who meet the other requirements but cannot claim the federal credit because they lack a Social Security number. Taxpayers claiming the federal EITC with qualifying children may also need federal Schedule EIC.

DC Child and Dependent Care Credit

A qualifying full-year resident may claim a nonrefundable Washington DC Child and Dependent Care Credit equal to 32% of the federal credit for 2025. Based on the federal maximums, the District credit can reach $336 for one qualifying person or $672 for two or more qualifying people. The calculation uses the allowable credit from federal Form 2441, so the actual amount may be lower based on income, expenses, and applicable tax-liability limits. Part-year residents calculate a prorated credit on District Form D-2441.

Keep Child Care Affordable Tax Credit

The refundable Keep Child Care Affordable Tax Credit provides up to $1,200 for each eligible child for qualifying payments to a licensed child development facility. An eligible child generally must be claimed as a dependent and have been under age four on September 30, 2025. For 2025, the District taxable-income limit is $180,100 for Single, Head of Household, joint, and combined separate filers, or $90,000 for Married Filing Separately taxpayers. Taxpayers complete Schedule ELC and report the child and credit information through Schedules S and U of Form D-40.

Schedule H Property Tax Credit

Eligible Washington DC homeowners and renters may claim a refundable property tax credit of up to $1,425 using Schedule H for 2025. The federal adjusted gross income limit is $66,000 for claimants under age 70 and $90,000 for claimants age 70 or older. Schedule H may be filed with Form D-40 or as a standalone claim through MyTax.DC.gov.

Credit for Taxes Paid to Another State

A Washington DC resident whose income is taxed by both the District and another state or qualifying jurisdiction may claim a nonrefundable credit. The credit is generally limited to the lesser of the qualifying income tax owed and paid to the other jurisdiction or the Washington DC tax attributable to the same income. Tax withheld by the other jurisdiction does not by itself determine the credit. Taxpayers calculate the amount using Calculation K and generally include a copy of the other jurisdiction's return.

Due Dates

Washington DC Income Tax Deadline

The deadline to file a 2025 Washington DC individual income tax return and pay any balance due is April 15, 2026. Washington DC allows a six-month filing extension through October 15, 2026. A taxpayer expecting a balance due must submit Form FR-127 and pay the expected tax by that date. A taxpayer who reasonably expects to owe no additional District tax after accounting for withholding and estimated payments generally does not need to file Form FR-127. The extension does not postpone the original payment deadline, and interest and penalties may apply to unpaid balances after that date.

If you missed a Washington DC filing deadline, do not assume it is too late. You may still be able to file a 2025, 2024, or 2023 return and claim any refund due. Washington DC generally requires a refund claim within three years from the return due date or three years from the date the tax was paid, whichever is later. Visit our Washington DC tax forms page to find Form D-40, instructions, and other forms for current and prior tax years.