District of Columbia
What's New
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ITEP Work in Action
October 17, 2018DC Fiscal Policy Institute: Narrowing Income Inequality Through the Tax Code
DC’s tax system stands out in two key ways, according to a new analysis on how state tax policies affect families at different income levels. First, taxes on DC families…
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blog
May 22, 2018Most States Have Raised Gas Taxes in Recent Years
State tax policy can be a contentious topic, but in recent years there has been a remarkable level of agreement on one tax in particular: the gasoline tax. Increasingly, state…
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ITEP Work in Action
January 22, 2018DCFPI: As High-Income DC Taxpayers Reap Large Federal Tax Windfalls, DC Can Make Our Tax Code More Progressive
According to recent estimates from the Institute for Taxation and Economic Policy (ITEP), District of Columbia residents can expect to receive an $850 million federal tax break this year.
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ITEP Work in Action
August 28, 2017DC Fiscal Policy Institute, Maryland Center on Economic Policy, and The Commonwealth Institute: Triple Whammy: A Regional Sales Tax for Metro, Like Fare Hikes and Service Cuts, Would Fall Hardest on Struggling Families
A strong Metro system is important to all of us in the Washington region. And everyone agrees that the Metro system needs new resources to rebuild its health. But a… -
blog
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… -
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… -
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…
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 | |
|---|---|
| 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 | |
|---|---|
| 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 | |
|---|---|
| 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 | |
|---|---|
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| Other Tax & Revenue Features | |
|---|---|
| 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