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District of Columbia
By the Numbers

District of Columbia Below is a snapshot of key features of the District of Columbia's tax system. (Scroll Down)
State & Local Revenue (FY10)
  • General Revenue, Own-Source (GROS): $6.5 billion
  • General Revenue as a Share of Income: 18.6%
  • Tax Revenue: $3.6 billion
  • Tax Revenue as Share of income: 10.2%
  • Personal Income Tax (Share of Tax Revenue): 25.3% (13 out of 51)
  • Corporate Income Tax (Share of Tax Revenue): 4.1 % ( 8 out of 51)
  • Sales & Excise Tax (Share of Tax Revenue): 13.2 % ( 49 out of 51)
  • Property Tax (Share of Tax Revenue): 18.6 % ( 50 out of 51)
  • Other Taxes (Share of Tax Revenue): 37.4 % (2 out of 51)
Personal Income Tax Features (2012)
  • Range of Tax Rates: 4.0% - 8.95%
  • Standard Deduction: $4,000
  • Personal Exemption: $1,675
  • Dependent Exemption: $1,675
  • Earned Income Tax Credit (EITC): 40% Refundable
  • Top rate will fall to 8.5% in 2016 when top bracket expires
  • Itemized deductions phase out for high-income taxpayers
Corporate Income Tax Features (2012)
  • Range of Tax Rates: 9.975%
  • Income Level at Which Top Rate Applies: All
  • Combined Reporting: Yes
  • Apportionment Factor (Payroll): 25%
  • Apportionment Factor (Property): 25%
  • Apportionment Factor (Sales): 50%
Sales Tax Features (2012)
  • State Sales Tax Rate: 6.00%
  • Average Local Sales Tax Rate: N/A
  • Average Combined State & Local Sales Tax Rate: 6.00%
  • 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 (2012)
  • 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 (2012)
  • 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 October 4, 2012

Sources & Glossary