District of Columbia: what the state takes
District of Columbia charges its own income tax on top of federal tax. Here is the rate, the return, the date and where the official rules live.
Agency page last read 11 September 2026.
State rate
Banded
2025 District of Columbia bands, deduction matching the federal one
Resident return
Form D-40
DC Office of Tax and Revenue
Due
15 April, following the federal deadline
Weekends and holidays can push it on
The District of Columbia is not a state but taxes residents like one.
Try a figure
Yearly income
How you file
District of Columbia tax
$3,500
Top state rate you touch
6.5%
- Kept before federal tax$57,648
- Federal income tax$13,852
- District of Columbia tax$3,500
Band by band
State deduction taken off first: $15,000. Taxed amount: $60,000.
- $0 to $10,000 at 4%$400
- $10,000 to $40,000 at 6%$1,800
- $40,000 to $60,000 at 6.5%$1,300
Filing in District of Columbia
- Who collects it
- DC Office of Tax and Revenue
- Return
- Form D-40
- Deadline
- Usually 15 April, following the federal deadline
Federal comes on top
Whatever your state does, the IRS wants Form 1040 by 15 April, plus Social Security and Medicare through your wages or self employment tax. State tax paid can sometimes be deducted federally if you itemise, within a yearly cap.