Sorry, you need to enable JavaScript to visit this website.

otr

Office of Tax and Revenue
 

DC Agency Top Menu

Due to ongoing construction, our Walk In Center will have modified operations on December 23 – 27. Taxpayers can complete transactions on MyTax DC or call 202-727-4TAX. For in-person assistance, appointments are encouraged, and an escort will be required while in the building.

Important changes to DC tax laws are happening October 1, learn more about the upcoming tax changes.
In-person appointments for OTR’s Walk-In Center and the Recorder of Deeds Office can be made here.
Certificate of Clean Hands: Obtaining a Certificate of Clean Hands is a simple process by visiting MyTax.DC.gov.

-A +A
Bookmark and Share

DC Individual and Fiduciary Income Tax Rates

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.