The District cannot tax people who work there but live elsewhere — federal law forbids it. That single rule shapes the entire tax geography of the Washington metro area.
| Gross pay | — |
| Federal income tax | — |
| Social Security6.2% up to $184,500 | — |
| Medicare1.45%, no cap | — |
| State income tax | — |
| 401(k) contribution | — |
| Health and HSA | — |
Useful if you are comparing a job that pays monthly against one that pays every two weeks, or working out what a raise is worth per paycheck.
| Pay schedule | Gross | Take-home |
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The Home Rule Act prohibits the District from taxing the income of non-residents. Every other major American city with an income tax — New York, Philadelphia, Detroit, Cleveland — taxes people who work there regardless of where they sleep. DC alone cannot.
The consequence is that a Virginia or Maryland resident commuting into the District owes nothing to DC and pays only their home state. Given that a large majority of the District's daytime workforce lives in the suburbs, this removes an enormous potential revenue base — a long-standing grievance in District politics and a recurring subject of proposed legislation in Congress.
For you, the practical point is simple: this calculator's DC figure applies only if you are a DC resident. If you work in the District and live in Maryland or Virginia, use those pages instead.
The rates run 4%, 6%, 6.5%, 8.5%, 9.25%, 9.75% and 10.75%, with the top band applying above $1 million. The 8.5% rate begins at $60,000 of taxable income, which is where most professional salaries land.
The bracket thresholds are identical for single and joint filers, which creates a marriage penalty for two earners with comparable incomes — a couple reaches 8.5% at the same $60,000 a single filer does.
The District conforms to the federal standard deduction, so $16,100 for a single filer or $32,200 for a couple comes off before any rate applies. That is more generous than Maryland's or Virginia's own allowances and partly offsets the higher rates.
The Washington metro spans three tax regimes with genuinely different structures, and where you live within a thirty-minute radius changes your bill substantially.
Virginia applies 5.75% to nearly everything above $17,000, with no local income tax and a moderate standard deduction. Maryland applies state rates around 4.75% for most earners plus a county tax averaging 2.4%, making the combined figure the highest of the three for a typical salary. The District applies graduated rates that start lower than Virginia's effective rate but overtake it at higher incomes, paired with the full federal standard deduction.
For a middle income, Virginia is generally cheapest and Maryland dearest. At higher incomes the District's upper brackets change the ranking. Reciprocity means a Maryland or Virginia resident never pays DC, so the comparison is purely about where you choose to live.
No. Federal law prohibits the District from taxing non-residents, so you pay Virginia only. The same applies to Maryland residents.
The Home Rule Act forbids it. Every other major US city with an income tax can tax non-resident workers; the District is uniquely prevented from doing so.
Yes — $16,100 single and $32,200 joint, which is more generous than Maryland's or Virginia's own allowances.
For a middle income, Virginia is generally cheapest and Maryland dearest once county tax is added. At higher incomes DC's upper brackets change the ranking.