2026 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 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
District of Columbia State Income Tax Brackets (2026)
| 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 (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 8.25%
- Federal Standard Deduction (Single)
- $16,100
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) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
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 — 2026
ProvisionalValues verifiedTY2026 $16,100 standard deduction is the PERMANENT federal-conformity figure under D.C. Code §47-1801.04(44)(A)(iv) (IRC §63(c)), confirmed by OTR's 2026 D-40ES booklet, and is the figure the law reverts to regardless of how the TY2025-only D.C. Law 26-89 dispute resolves.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 3 · Expert secondary
- Corporate rateTier 1 · Primary authority
7 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 Corporate rate · confirmed
DC Code, official, fetched this session.
Cited for Standard deduction · confirmed
Official OTR 2026 D-40ES booklet (rev. 03/2026), fetched this session and parsed locally via pdftotext; states $16,100 for single filers.
Cited for Standard deduction · confirmed
D.C. Law 26-89, official, fetched this session; the original DC-specific $15,000 + COLA formula that the 2026 ES figure does not appear to follow.
Cited for Rate brackets, Corporate rate · confirmed
Aggregator, fetched this session; states current 2026 rate range 4.00%-10.75%.
Cited for Rate brackets, Capital gains · confirmed
Aggregator, fetched this session; itemizes Budget Support Act tax changes, none touching individual brackets.
- 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; dispute context only, not the source of the $16,100 figure.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.