District of Columbia Income Tax Calculator

Quickly estimate your Washington, DC income tax, marginal rate, effective rate, and after‑tax pay. This mobile‑first, accessible calculator is designed for residents, nonresidents with DC‑source income, and financial planners who need a precise, fast estimate.

Results

DC taxable income $0.00
DC tax owed $0.00
Marginal rate 0%
Effective rate 0%
After‑tax income (annual) $0.00
Per‑paycheck (selected frequency) $0.00
Tax by bracket breakdown
Bracket Taxable in bracket Rate Tax

This is an estimate for informational purposes only and not tax advice.

Data Source and Methodology

Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.

The Formula Explained

DC taxable income:

Let income be I, deductions D, credits C (credits applied after tax). Then:

Taxable income: \( TI = \max(0,\ I - D) \)

Progressive tax (piecewise by brackets):

With brackets \( (b_k, r_k) \) where \( b_k \) is the upper bound and \( r_k \) the rate for bracket k, and \( b_0 = 0 \):
\( T(TI) = \sum_{k=1}^{n} \big[ \max\big(0, \min(TI,\ b_k) - b_{k-1}\big) \times r_k \big] \)

Net tax after credits: \( T_{\text{net}} = \max(0,\ T(TI) - C) \)

Effective rate: \( \text{ER} = \frac{T_{\text{net}}}{I} \quad (\text{if } I>0) \)

DC brackets (current schedule):

4% up to $10,000;
6% over $10,000 to $40,000;
6.5% over $40,000 to $60,000;
8.5% over $60,000 to $250,000;
9.25% over $250,000 to $500,000;
9.75% over $500,000 to $1,000,000;
10.75% over $1,000,000.

Glossary of Variables

  • Annual gross income (I): Total income before DC taxes and deductions.
  • Filing status: Your federal filing status; used to set the standard deduction.
  • Standard deduction (D): Default deduction amount based on filing status (2024 amounts). Replaced if you select Itemized.
  • Itemized deductions (D): Your total DC-allowable deductions (if larger than standard, typically more beneficial).
  • Credits (C): Dollar-for-dollar reductions of tax after it’s calculated (e.g., certain DC credits).
  • Taxable income (TI): Income after deductions: max(0, I − D).
  • Tax owed (T_net): DC tax after credits.
  • Marginal rate: Rate that applies to your last dollar of taxable income.
  • Effective rate (ER): T_net divided by I.
  • After‑tax income: I − T_net.

Worked Example

How It Works: A Step‑by‑Step Example

Suppose income I = $85,000, Filing Status = Single (Standard Deduction for 2024 = $14,600), Credits C = $0.

  1. Taxable income: \( TI = \max(0, 85{,}000 - 14{,}600) = 70{,}400 \).
  2. Apply brackets:
    • 4% of first $10,000 = $400
    • 6% of next $30,000 (10k–40k) = $1,800
    • 6.5% of next $20,000 (40k–60k) = $1,300
    • 8.5% of remaining $10,400 (60k–70.4k) = $884
    Total T(TI) = $400 + $1,800 + $1,300 + $884 = $4,384
  3. Credits: \( T_{\text{net}} = \max(0, 4384 - 0) = 4,384 \).
  4. Effective rate: \( ER = 4{,}384 / 85{,}000 \approx 5.16\% \).
  5. After‑tax income: $85,000 − $4,384 = $80,616.

Numbers rounded to nearest dollar where appropriate.

Frequently Asked Questions (FAQ)

Does DC have different brackets by filing status?

No. DC’s marginal brackets are the same for all statuses. Filing status matters for the standard deduction amount.

Which standard deduction amounts are used?

2024 federal standard deduction amounts: Single/MFS $14,600; HOH $21,900; MFJ/QS $29,200. You can override by selecting Itemized.

Are local credits included?

You can enter a total for DC credits as a single number. This tool does not determine eligibility for specific credits.

Can I use this for paychecks?

Yes. Choose a pay frequency to view an approximate per‑paycheck after‑tax amount based on annualized figures.

Is this tax advice?

No. It’s an educational estimate. Consult a licensed tax professional for advice on your situation.

Where can I verify the DC tax rates?

See the DC Office of Tax and Revenue: official tax rate schedules.

Strumento sviluppato da Ugo Candido,. Contenuti verificati da,.
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