District of Columbia
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May 31, 2017State Rundown 5/31: Budget Woes Spurring Special Legislative Sessions
This week, special legislative sessions featuring tax and budget debates are underway or in the works in Kentucky, Minnesota, New Mexico, and West Virginia, as lawmakers are also running up…
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ITEP Work in Action
February 9, 2017DC Fiscal Policy Institute: Revenue: Where DC Gets Its Money
The DC government collects revenue in a variety of ways from its residents, businesses, and the federal government. These revenues are used to fund the wide array of services provided…
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ITEP Work in Action
January 16, 2015DC Fiscal Policy Institute: The Recommendations of the D.C. Tax Revision Commission Are Having a Favorable Impact on the District
The Institute on Taxation & Economic Policy (ITEP) issued its 2015 report — Who Pays? A Distributional Analysis of the Tax Systems in All 50 States – today. The fifth…
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ITEP Work in Action
May 12, 2014DC Fiscal Policy Institute: Making DC’s Tax System Fair: Progress in the 2015 Budget
Most DC residents — like most Americans — agree that income tax rates should be graduated by income. Low-income households should pay the lowest rate, so that there is an… -
ITEP Work in Action
May 8, 2014D.C. Tax Revision Commission: Final Report
On Dec. 18, 2013, the D.C. Tax Revision Commission unanimously approved a set of recommendations designed to improve the District’s tax system and help its residents and businesses prosper.The Commission’s… -
report
November 12, 2013Personal Income Tax Reform: Improving the Fairness of Taxes in the District of Columbia
DC's tax system is markedly regressive. This is driven largely by the regressive impact of the city's sales, excise, and property taxes. The personal income tax is the only effective…
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report
June 12, 2013Testimony: Evaluating the Motor Vehicle Fuel Tax Reforms in DC’s Bill 20-199
Mr. Chairman and members of the committee, thank you for the opportunity to testify today. My name is Matt Gardner. I am the Executive Director of the Institute on Taxation… -
ITEP Work in Action
January 14, 2013DC Fiscal Policy Institute: Raising Revenue by Creating a New Tax Bracket for Top Earners: A Progressive Approach to Addressing DC’s Budget Shortfall
A DC Councilmember has proposed raising the income tax rate on the District’s wealthiest residents as a way to generate money for next year’s budget. The idea has been met… -
ITEP Work in Action
January 14, 2013DC Fiscal Policy Institute: Expanding the District’s Sales Tax Can Raise Revenue, While Increasing Tax Fairness
In response to the most recent revenue shortfall, the DC Council voted in July 2009 to raise the District’s sales tax rate from 5.75 percent to 6 percent. Raising revenue…
Related Resources
ITEP Publications about District of Columbia
Reports about District of Columbia using ITEP data
All items referencing District of Columbia
By the Numbers
| Personal Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | 4.0% - 8.95% |
| Standard Deduction |
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| Personal Exemption | $1,675 |
| Dependent Exemption | $1,675 |
| Earned Income Tax Credit (EITC) | 40% Refundable / 100% Refundable for childless workers |
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| 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 |
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| Property Tax Features (2015) | |
|---|---|
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| 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
RESOURCES
Tax & Revenue Information
- DC Office of the Chief Financial Officer - Revenue Reports
- DC Office of the Chief Financial Officer - Economic Reports
- DC Office of the Chief Financial Officer - Financial Reports
- DC Office of the Chief Financial Officer - Budget
- DC Office of the Chief Financial Officer - Fiscal Impact Statements
Tax Expenditure Reports
Statutes & Legislation
Tax Forms
Legislative Summaries
- None