District of Columbia tax burden — broken down.
District of Columbia’s combined tax burden (income + property + sales) lands at 17.31% on our composite — ranking #4 of 51 jurisdictions. The top marginal individual income tax rate is 10.75%.
District of Columbia burden, broken into 3 components
| Component | District of Columbia rate | National median |
|---|---|---|
| Top marginal income | 10.75% | ~5.30% |
| Effective property | 0.56% | ~1.07% |
| State sales tax | 6.00% | ~5.50% |
| Combined composite | 17.31% | ~11.87% |
National medians from CalcFi’s 51-state composite. Top marginal is the headline single-filer rate, NOT the effective rate most households actually pay.
Retirement + Social Security in District of Columbia
District of Columbia taxes most retirement income (pensions, IRA / 401(k) distributions). Social Security benefits are NOT taxed by District of Columbia. Federal taxation of these income sources is unchanged regardless of state.
How District of Columbia compares
Of all 51 US jurisdictions ranked by combined burden composite, District of Columbia sits at #4. That puts District of Columbia in the top 10 highest-burden states — relocation candidates often look at the bottom-10 list (WY, SD, TN, AK, NH). For the live cross-state heat map, see the interactive tax burden map.
District of Columbia metros — local tax overlay
State rates are uniform across District of Columbia— but local income, property, and sales taxes vary. Click any metro to run the full income tax calculator pre-populated with that city’s local layer.
More District of Columbia metros coming as we expand city coverage.
District of Columbia tax — common questions
What is the District of Columbia top marginal income tax rate in 2025?
District of Columbia's top marginal individual income tax rate is 10.75% on the highest bracket.
What is the District of Columbia effective property tax rate?
District of Columbia's statewide effective property tax rate is 0.56% of home value (annual). On a $400,000 home that's roughly $2,240/yr. Local variation can be ±0.5pp.
Does District of Columbia tax retirement income or Social Security?
District of Columbia taxes most retirement income, and does NOT tax Social Security benefits.
Are there any District of Columbia-specific tax quirks I should know about?
DC top rate 10.75% (matches NYC + NY State combined for some brackets); DC has its own estate tax with $4.71M exemption (2024) — well below federal.
Reviewed by CalcFi Editorial · Source: Tax Foundation State Individual Income Tax Rates (Jan 2025). Last verified 2026-04-19. Methodology at /about/editorial.