District of Columbia

What's New



By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates 4.0% - 8.95%
Standard Deduction
  • $5,200 ($8,350 for Married Couples)
  • Personal Exemption $1,675
    Dependent Exemption $1,675
    Earned Income Tax Credit (EITC) 40% Refundable / 100% Refundable for childless workers
  • Itemized deductions phase out for high-income taxpayers
  • Itemized deductions phase out for high-income taxpayers
  • Corporate Income Tax Features (2015)
    Range of Tax Rates Personal Exemption phases out for high-income taxpayers
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 9.40%
    Apportionment Factor (Payroll) All
    Apportionment Factor (Property) Yes
    Apportionment Factor (Sales) 25%
    Sales Tax Features (2015)
    State Sales Tax Rate 5.75%
    Average Local Sales Tax Rate N/A
    Average Combined State & Local Sales Tax Rate 5.75%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries N/A
    Number of Services Taxed 73 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership No
  • Sales tax rate scheduled to decline to 5.75% on October 1, 2013
  • Sales tax applies to digital goods and services
  • Property Tax Features (2015)
  • Homestead assessment increases capped at 10% per year.
  • Provides one of the largest property tax homestead exemptions in the country.
  • Provides a circuit breaker for homeowners and renters of all ages
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.235
    Diesel Tax Rate (per gallon) $0.235
    Cigarette Tax Rate (per pack) $2.86
    Estate or Inheritance Tax Yes
    Net Lottery Sales Per Capita No data
    Tax Policy Oversight
    Tax Expenditure Report Yes
    Tax Incidence Analysis Capability None

    Last updated January 13, 2015