District of Columbia 2019 State Income Tax Brackets
State income tax rates, brackets, and effective tax calculator
District of Columbia 2019 Income Tax Brackets
Single Filers
| Rate | Income Over | Up To |
|---|---|---|
| 4% | $0 | $10,000 |
| 6% | $10,000 | $40,000 |
| 6.50% | $40,000 | $60,000 |
| 8.50% | $60,000 | $250,000 |
| 9.25% | $250,000 | $500,000 |
| 9.75% | $500,000 | $1,000,000 |
| 10.75% | $1,000,000 | No limit |
Standard deduction: $15,000
Married Filing Jointly
| Rate | Income Over | Up To |
|---|---|---|
| 4% | $0 | $10,000 |
| 6% | $10,000 | $40,000 |
| 6.50% | $40,000 | $60,000 |
| 8.50% | $60,000 | $250,000 |
| 9.25% | $250,000 | $500,000 |
| 9.75% | $500,000 | $1,000,000 |
| 10.75% | $1,000,000 | No limit |
Standard deduction: $30,000
Note: Progressive rates up to 10.75%. Estate tax exemption ~$4.5M.
2019 Federal vs. District of Columbia State Tax Rates
Federal top marginal rate
37%
District of Columbia top marginal rate
10.75%
When combined with federal taxes, District of Columbia residents in the highest bracket face a combined marginal rate of approximately 47.8% on their last dollar of income.
Effective District of Columbia Tax Rates by Income
Your effective rate is the actual percentage of income paid in state taxes — always lower than the top marginal rate because lower brackets apply to lower portions of income.
| Income | Single — Tax Owed | Single — Effective Rate |
|---|---|---|
| $30,000 | $700 | 2.33% |
| $50,000 | $1,900 | 3.80% |
| $75,000 | $3,500 | 4.67% |
| $100,000 | $5,625 | 5.63% |
| $150,000 | $9,875 | 6.58% |
| $200,000 | $14,125 | 7.06% |
| $300,000 | $22,887.5 | 7.63% |
| $500,000 | $41,387.5 | 8.28% |
Estimates based on standard deduction. Does not include local income taxes, credits, or deductions beyond standard.
Key Tax Facts: District of Columbia in 2019
Sales Tax Rate
6%
State rate (local taxes may add more)
Property Tax Rate
0.56%
Effective average rate on home value
Income Tax
Yes
Progressive brackets
Retirement Income
Taxed
Pensions and retirement income taxed
Social Security
Not taxed
Social Security exempt from state tax
Estate / Inheritance Tax
Yes
State-level estate or inheritance tax applies
Other Tax Years
Federal Brackets by Filing Status (2019)
Other States — 2019 Tax Brackets
Frequently Asked Questions — District of Columbia State Taxes
Does District of Columbia have a state income tax?
Yes. District of Columbia levies a state individual income tax in 2019. The rates and brackets shown above apply to residents filing as single or married filing jointly. Progressive rates up to 10.75%. Estate tax exemption ~$4.5M.
How do District of Columbia tax brackets work?
Like federal taxes, District of Columbia uses a marginal (progressive) tax system. Only the income within each bracket is taxed at that rate — not all your income. For example, if District of Columbia has a 5% top rate, you pay 5% only on income above the top bracket threshold, not on your entire salary.
What is the difference between marginal and effective tax rate in District of Columbia?
Your marginal tax rate is the rate on your highest dollar of income. Your effective tax rate is your total state tax bill divided by your gross income — always lower than your marginal rate. For example, a worker at the top bracket in District of Columbia may have a marginal rate of 10.8% but an effective rate several points lower due to income in lower brackets.
When were District of Columbia's tax brackets last updated?
The brackets shown here reflect 2019 rates as enacted by District of Columbialegislation and published by the state Department of Revenue. CalcFi updates state tax data annually following each state's legislative session. Data sourced from official state tax agency publications and the Tax Foundation. Last updated: March 2025.
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