Retirement taxes by state
How District of Columbia taxes retirement income in 2026
District of Columbia's income tax rates run from 4% to 10.75%. Here's how District of Columbia treats Social Security, retirement-account withdrawals, pensions and Roth conversions in 2026 — and what that means in dollars: a retired couple, both 67, with $98,000 of income pays about $670 in District of Columbia income tax.
Updated October 2026 · 2026 tax year
District of Columbia at a glance
- Income tax from 4% to 10.75%.
- Social Security isn't taxed.
District of Columbia retirement tax questions
Does District of Columbia tax Social Security?
No. Social Security isn't taxed.
Does District of Columbia tax 401(k) and IRA withdrawals?
Yes, at the state's regular income tax rates. District of Columbia has no special exclusion for retirement-account withdrawals.
Does District of Columbia tax pensions?
Yes, at the state's regular income tax rates. District of Columbia has no special pension exclusion.
Does District of Columbia tax Roth conversions?
Yes. A Roth conversion counts as income in District of Columbia in the year you convert, taxed at the state's regular rates. Qualified Roth withdrawals later aren't taxed.
What is District of Columbia's income tax rate in 2026?
District of Columbia's income tax rates run from 4% to 10.75%.
What retirees actually pay in District of Columbia: three examples
Calculated with Retirology's tax engine under 2026 law, using each state's standard deduction, its retirement breaks and the 2026 federal rules for how much Social Security is taxable. For the retired couple, District of Columbia ranks 39th lowest of the 50 states and DC.
| Household | Total income | District of Columbia tax | Share |
|---|---|---|---|
| Retired couple, both 67 $48,000 of Social Security, $40,000 drawn from IRAs and 401(k)s, and $10,000 of qualified dividends | $98,000 | $670 | 0.7% |
| Single retiree, 70 $30,000 of Social Security, a $25,000 pension and $15,000 of IRA withdrawals | $70,000 | $1,111 | 1.6% |
| Early-retired couple, both 56, converting to Roth A $60,000 Roth conversion and $20,000 of long-term gains and qualified dividends, living on savings | $80,000 | $2,707 | 3.4% |
State income tax only — before local taxes, property tax relief and credits not listed above. Federal income tax is extra and the same in every state.
District of Columbia income tax brackets (2026)
Rates apply to District of Columbia taxable income, after the state's deductions and the retirement breaks above. Brackets are adjusted for inflation each year.
| Single | Rate | Married filing jointly | Rate |
|---|---|---|---|
| Up to $10,000 | 4% | Up to $10,000 | 4% |
| $10,000 – $40,000 | 6% | $10,000 – $40,000 | 6% |
| $40,000 – $60,000 | 6.5% | $40,000 – $60,000 | 6.5% |
| $60,000 – $250,000 | 8.5% | $60,000 – $250,000 | 8.5% |
| $250,000 – $500,000 | 9.25% | $250,000 – $500,000 | 9.25% |
| $500,000 – $1,000,000 | 9.75% | $500,000 – $1,000,000 | 9.75% |
| Over $1,000,000 | 10.75% | Over $1,000,000 | 10.75% |
Details and limits
Uses the federal standard deduction. Private retirement income is taxable.
Sources
Rates and rules for the 2026 tax year, from Retirology's state tax data (reviewed October 2026):
This page explains state tax rules in general terms. It isn't tax advice — check your state's official instructions or a tax professional for your situation.