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District of Columbia Paycheck Guide

District of Columbia uses progressive tax brackets. Higher portions of pay are taxed at higher rates.

PI
Reviewed by PayslipIQ Editorial Team, in-house payroll editor
Last reviewed May 2026 · Editorial standards on methodology

PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, accounting, employment, benefits, or payroll advice. PayslipIQ is not a CPA firm, law firm, financial advisor, payroll provider, or tax authority. Always verify your paycheck, deductions, withholdings, and tax position with your employer's payroll department, a qualified CPA, the IRS, your state tax authority, or another appropriately qualified professional. Calculations are estimates; your actual paycheck may differ based on factors specific to your employer, location, benefits elections, and personal tax situation.

District of Columbia: the local picture

The District of Columbia operates like a state for income tax purposes. Top rate 10.75% on income above $1M. DC PFL is funded entirely by employer contribution (0.62% of wages), so workers do not see a deduction line for it. DC has no local taxes within the District.

District of Columbia Paycheck Calculator

Estimate take-home pay for District of Columbia.

District of Columbia State Tax

District of Columbia tax structure and rates.

District of Columbia Overtime

Federal FLSA applies.

District of Columbia Pay Stub Laws

Employer pay stub requirements in District of Columbia.

How a District of Columbia paycheck is built

Every District of Columbia worker pays federal income tax, calculated on the W-4 you submitted to your employer using the IRS Publication 15-T tables. Federal income tax is followed by FICA: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies once year-to-date wages cross $200,000 single or $250,000 married filing jointly.

District of Columbia adds progressive state income tax. The bracket you fall into depends on filing status and taxable income. Verify current brackets with the DC Office of Tax and Revenue.

Paid Family Leave: District of Columbia has a Paid Family Leave program with employee-paid premiums.

What changed recently in District of Columbia

  • Top bracket added in 2022 for income over $1M, currently 10.75%.
  • DC PFL employer rate adjusts annually.
  • No employee contribution to DC PFL.

District of Columbia payroll quirks workers should know

  • Workers do not see DC PFL on their pay stub. It is paid by the employer.
  • DC reciprocal agreements with Maryland and Virginia mean cross-border commuters are taxed only by their state of residence.
  • No local DC tax beyond the standard income tax.

Example breakdown

A hypothetical District of Columbia worker on a $65,000 annual salary, paid bi-weekly, single filer, no extra adjustments. Educational only, your real paycheck differs.

Gross (bi-weekly)$2500.00
Federal income tax-$250.00
Social Security (6.2%)-$155.00
Medicare (1.45%)-$36.25
District of Columbia state tax-$112.50
Estimated take-home$1946.25

Run your own numbers in the District of Columbia paycheck calculator.

Authoritative sources

Frequently asked questions

Does District of Columbia have state income tax?
Yes. District of Columbia uses progressive brackets. Verify with the DC Office of Tax and Revenue.
Are there local income taxes in District of Columbia?
No. District of Columbia does not have local income taxes on wages.
Does District of Columbia have State Disability Insurance or Paid Family Leave premiums?
District of Columbia has a Paid Family Leave program with employee-paid premiums.
Does District of Columbia have daily-overtime rules?
No. District of Columbia follows federal FLSA: 1.5x for hours above 40 in a workweek.
What is FICA on a District of Columbia paycheck?
FICA is federal: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies above $200,000 single or $250,000 married filing jointly. FICA applies in every state.
Where do I verify District of Columbia state tax withholding?
The DC Office of Tax and Revenue (https://otr.cfo.dc.gov/) is the authoritative source. For your specific paycheck, contact your employer's payroll team or a CPA.
I live in Maryland and work in DC. Why is no DC tax withheld?
DC has reciprocity with MD and VA. As a Maryland resident working in DC, your employer withholds Maryland tax, not DC. Same for Virginia residents.
Where is the DC PFL line on my pay stub?
It is not. DC PFL is funded entirely by the employer. Unlike many other state PFL programs, the employee does not contribute.