2025 District of Columbia Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for District of Columbia in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
District of Columbia State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $10,000 | 4.00% |
| $10,000 | $40,000 | 6.00% |
| $40,000 | $60,000 | 6.50% |
| $60,000 | $250,000 | 8.50% |
| $250,000 | $500,000 | 9.25% |
| $500,000 | $1,000,000 | 9.75% |
| $1,000,000 | ∞ | 10.75% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 8.25%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
District of Columbia — 2025
OfficialValues verifiedTY2025 $15,000 standard deduction rests on D.C. Law 26-89, a TEMPORARY act with a 225-day sunset clause (Code banner: 'amendments by temporary legislation that will expire on September 25, 2026'). Congress voted to disapprove it (H.J.Res.142 / P.L. 119-78, signed 2026-02-18); the DC Attorney General has opined the disapproval was procedurally defective. OTR's currently operative 2025 D-40 booklet (rev. 03/2026, i.e. issued AFTER both the disapproval vote and the AG opinion) still states $15,000 as the operative figure. Re-verify if this dispute or the September 2026 expiry resolves adversely.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
7 sources— show— hide
Cited for Rate brackets · confirmed
Official OTR rate-schedule page, fetched this session; states the exact bracket structure as current post-2021 rates.
Cited for Standard deduction, Capital gains · confirmed
Official 2025 D-40 instructions (rev. 03/05/2026), fetched this session and parsed locally via pdftotext; shows capital gain/loss in the ordinary DC gross-income computation plus the QSBS add-back.
Cited for Corporate rate · confirmed
DC Code, official, fetched this session.
Cited for Corporate rate · confirmed
Official 2025 D-20 instructions booklet, fetched this session and parsed locally via pdftotext.
Cited for Standard deduction · confirmed
D.C. Law 26-89 text, official, fetched this session; establishes the $15,000/$22,500/$30,000 basic standard deduction for TY2025 plus a future COLA formula.
Cited for Capital gains · confirmed
Aggregator (corroboration only), fetched this session: confirms the former 3% QHTC capital-gains rate was permanently repealed, 'gains are now taxed at regular income tax rates.'
- D C Attorney General Finds House Joint Resolution Did Not Repeal…tax.thomsonreuters.comTier 3 · Expert secondary
Cited for Standard deduction · confirmed
Aggregator/secondary, fetched this session; reports the DC AG's legal position and the Feb 11/12 timing dispute -- used for dispute context only, not for the $15,000 figure itself.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.