District of Columbia paychecks in 2026: what changed
D.C.'s income tax rates are the same in 2026; the minimum wage went up on July 1, 2026. Here is what changed.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Income tax rates: unchanged at 4% to 10.75%.
- Allowance amount: $4,300 per D-4 allowance, the federal allowance amount for 2026.
- Minimum wage: $18.40 from July 1, 2026 (was $17.95).
- Tipped base wage: $10.30 from July 1, 2026 (was $10.00).
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Work out your 2026 District of Columbia paycheck →
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- D.C. Code § 47-1806.03 — Tax on residents and estates and trusts; rates — (a)(11), taxable years after Dec. 31, 2021: 4% to $10,000; 6% to $40,000; 6.5% to $60,000; 8.5% to $250,000; 9.25% to $500,000; 9.75% to $1,000,000; 10.75% above
- D.C. Office of Tax and Revenue — OTR Tax Notice 2022-08, District of Columbia Withholding for Tax Year 2022 — no withholding tables after the Tax Cuts and Jobs Act; use the D.C. tax rate schedule and the federal allowance amount for the year; lump sums at 10.75%
- D.C. Office of Tax and Revenue — 2017 FR-230 Income Tax Withholding Instructions and Tables — percentage method: allowances × allowance amount subtracted from wages, then the rate table; the standard deduction is not used in withholding; D-4A for nonresidents
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — 2026 withholding allowance amount $4,300 (Worksheet 1A, line 1k)
- D.C. Code § 47-1812.08 — Withholding of tax — employers withhold using a method similar to IRC § 3402; employees give a withholding exemption certificate (D-4)
- D.C. Office of Tax and Revenue — Form D-4A, Certificate of Nonresidence in the District of Columbia — nonresidents file D-4A so no D.C. tax is withheld; nonresident = permanent home outside D.C. all year and fewer than 183 days living in D.C.; file a D-4 on becoming a resident
- D.C. Office of Tax and Revenue — Withholding Tax Forms — Form D-4 and D-4A listed (under review as of checking)
- D.C. Department of Employment Services — District of Columbia Minimum Wage Increase (2026 notice) — $17.95 → $18.40 an hour and tipped base wage $10.00 → $10.30 on July 1, 2026 (CPI adjustment)
- D.C. Department of Employment Services — 2026 Minimum Wage Poster — $18.40 from July 1, 2026; tipped $10.30 from July 1, 2026; overtime 1.5× over 40 hours a week
- D.C. Department of Employment Services — Office of Wage-Hour Compliance — enforces minimum wage and tipped wage laws; wage claims; (202) 671-1880
- D.C. Code § 32-541.03 — Universal paid leave contributions — a covered employer contributes 0.75% of each covered employee's wages
- D.C. Department of Employment Services — Office of Paid Family Leave, Employer Information — 0.75% employer tax rate throughout 2026
- D.C. Code § 51-103 — Unemployment contributions — contributions paid by the employer and not deducted from employees' wages
- D.C. Code § 32-1302 — Payment of wages — at least twice each calendar month (bona fide executive, administrative and professional employees at least monthly); payday no more than 10 working days after the pay period ends
- D.C. Code § 32-1303 — Payment of wages upon discharge or resignation — discharged: by the next working day; quit: next regular payday or within 7 days, whichever is earlier