Individual and Fiduciary Income Taxes
The taxable income of an individual who is domiciled in the District at any time during the tax year (or who maintains an abode in the District for 183 or more days during the year) or of a DC estate or trust is subject to tax at the following rates:
Rates for Tax Years 2022 and 2023
Tax Rates: The tax rates for tax years beginning after 12/31/2021 are:
| If the taxable income is: | The tax is: |
|---|---|
| Not over $10,000 | 4% of the taxable income. |
| Over $10,000 but not over $40,000 | $400, plus 6% of the excess over $10,000. |
| Over $40,000 but not over $60,000 | $2,200, plus 6.5% of the excess over $40,000. |
| Over $60,000 but not over $250,000 | $3,500, plus 8.5% of the excess over $60,000. |
| Over $250,000 but not over $500,000 | $19,650, plus 9.25% of the excess over $250,000. |
| Over $500,000 but not over $1,000,000 | $42,775, plus 9.75% of the excess above $500,000. |
| Over $1,000,000 | $91,525, plus 10.75% of the excess above $1,000,000. |
Rates for Tax Years 2016-2021:
Tax rates: The tax rates for tax years beginning after 12/31/2015 and before 1/1/2022 are:
| If the taxable income is: | The tax is: |
|---|---|
| Not over $10,000 | 4% of the taxable income. |
| Over $10,000 but not over $40,000 | $400, plus 6% of the excess over $10,000. |
| Over $40,000 but not over $60,000 | $2,200, plus 6.5% of the excess over $40,000. |
| Over $60,000 but not over $350,000 | $3,500, plus 8.5% of the excess over $60,000. |
| Over $350,000 but not over $1,000,000 | $28,150, plus 8.75% of the excess above $350,000. |
| Over $1,000,000 | $85,025, plus 8.95% of the excess above $1,000,000. |
Rates for Tax Year 2015:
Tax rates: The tax rates for tax year ending 12/31/2015 are:
| If the taxable income is: | The tax is: |
|---|---|
| Not over $10,000 | 4% of the taxable income. |
| Over $10,000 but not over $40,000 | $400, plus 6% of the excess over $10,000. |
| Over $40,000 but not over $60,000 | $2,200, plus 7% of the excess over $40,000. |
| Over $60,000 but not over $350,000 | $3,600, plus 8.5% of the excess over $60,000. |
| Over $350,000 | $28,250, plus 8.95% of the excess above $350,000. |
DC Code Citation: Title 47, Chapter 18.