State income tax (top rate)
10.75%
Property tax (avg effective)
0.58%
PTET workaround
Not available
District of Columbia tax notes
- Top rate 10.75% above $1M.
Sample tax numbers for District of Columbia
Quick orientation — use the full calculator for your actual situation.
State income tax on $100,000 taxable$5,375
Property tax on $400,000 home (avg)$2,320
SALT deduction usable (up to $40,400, less above $505,000 of income)$7,695
Tax moves that matter most for District of Columbia
S-Corp election for self-employed
At net SE income above ~$80k-$100k, electing S-Corp typically saves $5k-$15k/yr in self-employment tax — the math is largely federal but affects District of Columbia state tax via PTET (if applicable).
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Solo 401(k) for self-employed retirement
If you have 1099 income, Solo 401(k) lets you contribute up to $72,000/yr (2026) — far more than SEP-IRA in most cases. Reduces both federal and District of Columbia state income tax.
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Run your District of Columbia numbers
Open the full optimizer with District of Columbia pre-selected to see your specific tax picture.
Open the full calculatorMore District of Columbia tools & comparisons
District of Columbia S-corp / self-employment tax calculatorCompare with other states: