Does District of Columbia have a state income tax?

District of Columbia taxes individual income with a progressive state income tax with a top marginal rate of 10.75%.

What is the minimum wage in District of Columbia in 2026?

The 2026 minimum wage in District of Columbia is $17.95/hour, with a tipped minimum of $10.00. $18.40 effective 7/1/2026.

What is the sales tax in District of Columbia?

The statewide sales tax rate is 6% (local city/county add-ons can raise the combined rate considerably).

District of Columbia Taxes 2026 — Income Tax, Sales Tax & Minimum Wage

10.75%Income tax

6%State sales tax

$17.952026 min wage

2026Tax year

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Income Tax

District of Columbia uses a progressive rate schedule; the highest marginal rate is 10.75% (applies only to income in the top bracket, not all income).

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Sales Tax

The statewide sales tax is 6%. Cities and counties add local option taxes — combined rates commonly run 1.5–3 percentage points higher than the state rate.

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2026 Minimum Wage

$17.95/hour (tipped minimum 10.00). $18.40 effective 7/1/2026

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Tax Filing Notes

File the District of Columbia state return in addition to your federal return; brackets are based on taxable income with state-specific adjustments.

Context

How District of Columbia compares

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All 50 States + D.C.

Compare income tax, sales tax, and minimum wage across every state.

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Federal Tax Estimator

2026 IRS brackets and standard deduction.

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District of Columbia 2026 — FAQ

What is the 2026 minimum wage in District of Columbia?

$17.95/hour, with a tipped minimum of $10.00. $18.40 effective 7/1/2026

Is District of Columbia income tax high or low compared to other states?

District of Columbia's top rate of 10.75% ranks among the highest of states with an income tax.

Do local taxes add to these rates?

Yes. Cities and counties add local sales taxes (often +1.5–3 points), and some states add county income taxes (e.g., MD, IN). Check your local jurisdiction for the effective rate.

Sources: Tax Foundation — State Individual Income Tax Rates and Brackets 2026; U.S. DOL/WHD state minimum wage tables (Paylocity/Gusto 2026 editions); state revenue agencies. Retrieved Aug 11, 2026. Educational reference — verify current rates with the District of Columbia revenue department before relying on them.