TaxWrenTaxes for District of Columbia freelancers in 2026
Single filers get a standard deduction of $16,100 ($32,200 married filing jointly).
On $85,000 of 1099 profit, a single filer owes about $3,746 in District of Columbia income tax on top of $17,800 in federal taxes. That ranks 45th lowest of 51 (50 states and DC), $1,017 more than the median state.
Every neighboring state with a different tax charges less on the same income; Maryland would save $357 a year.
District of Columbia income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 4% | $0 | $0 |
| 6% | $10,000 | $10,000 |
| 6.5% | $40,000 | $40,000 |
| 8.5% | $60,000 | $60,000 |
| 9.25% | $250,000 | $250,000 |
| 9.75% | $500,000 | $500,000 |
| 10.75% | $1,000,000 | $1,000,000 |
District of Columbia vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| District of Columbia | $3,746 | $21,546 | $63,454 |
| Maryland | $3,389 | $21,189 | $63,811 |
| Virginia | $3,728 | $21,528 | $63,472 |
How District of Columbia taxes changed
For 2026, District of Columbia raised the single standard deduction from $15,750 to $16,100. State tax on $85,000 of 1099 profit falls from $3,776 to $3,746 (−$30).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 10.75% | 10.75% |
| Standard deduction (single) | $15,750 | $16,100 |
| State tax on $85,000 of 1099 profit | $3,776 | $3,746 |
| Take-home on a $75,000 salary | $57,862 | $58,164 |
Each year uses that year's federal and District of Columbia rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: District of Columbia revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
District of Columbia 1099 tax FAQ
Does District of Columbia have a state income tax?
District of Columbia has a graduated income tax with 7 rates from 4% to 10.75%; the top rate starts at $1,000,000 of taxable income for single filers.
How much should a freelancer in District of Columbia set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 25% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $3,746 District of Columbia income tax. Use the calculator for your own income, expenses and filing status.
What is the top District of Columbia income tax rate in 2026?
10.75%. District of Columbia has a graduated income tax with 7 rates from 4% to 10.75%; the top rate starts at $1,000,000 of taxable income for single filers.
Do I need to make estimated tax payments to District of Columbia?
Generally yes, if you expect to owe state tax that is not covered by withholding. District of Columbia sets its own thresholds and due dates; check the District of Columbia revenue department's estimated payment rules.