{"data":{"id":"us-dc/d.c.-code-47-1806.03","jurisdiction":"us-dc","citation":"D.C. Code § 47-1806.03","heading":"Tax on residents and nonresidents — Imposition and rates.","body":"(a)\n(1)\n\n        \n          \n            \n              Not over $10,000\n              6% of the taxable income.\n            \n            \n              Over $10,000 but not over $20,000\n              $600, plus 8% of the excess over $10,000.\n            \n            \n              Over $20,000\n              $1,400, plus 10% of the excess over $20,000.\n            \n          \n        \n      \n(2)\n\n        \n          \n            \n              Not over $10,000\n              6% of the taxable income.\n            \n            \n              Over $10,000 but not over $20,000\n              $600, plus 8% of the excess over $10,000.\n            \n            \n              Over $20,000\n              $1,400, plus 9.5% of the excess over $20,000.\n            \n          \n        \n      \n(3)\n\n        \n          \n            \n              Not over $10,000\n              5% of the taxable income.\n            \n            \n              Over $10,000 but not over $20,000\n              $500, plus 7.5% of the excess over $10,000.\n            \n            \n              Over $20,000\n              $1,250, plus 9.5% of the excess over $20,000.\n            \n          \n        \n      \n(4)\n(A)\n\n          \n            \n              \n                Not over $10,000\n                5% of the taxable income.\n              \n              \n                Over $10,000 but not over $30,000\n                $500, plus 7.5% of the excess over $10,000.\n              \n              \n                Over $30,000\n                $2,000, plus 9.3% of the excess over $30,000.\n              \n            \n          \n        \n(B)\nRepealed.\n(5)\n(A)\n\n          \n            \n              \n                Not over $10,000\n                5.0% of the taxable income.\n              \n              \n                Over $10,000 but not over $30,000\n                $500, plus 7.5% of the excess over $10,000.\n              \n              \n                Over $30,000\n                $2,000, plus 9.0% of the excess over $30,000.\n              \n            \n          \n        \n(6)\n(A)\n\n          \n            \n              \n                Not over $10,000\n                4.5% of the taxable income.\n              \n              \n                Over $10,000 but not over $40,000\n                $450, plus 7% of the excess over $10,000.\n              \n              \n                Over $40,000\n                $2,550, plus 8.7% of the excess over $40,000.\n              \n            \n          \n        \n(B)\nSubparagraph  (A) of this paragraph shall not apply if:\n(i)\nThe certification  by the Chief Financial Officer required by § 47-387.01  demonstrates that the accumulated general fund balance for the immediately  preceding fiscal year is less than 5% of the general fund operating  budget for the current fiscal year, the nominal GDP growth is less  than or equal to 3.5%, or the real GDP growth is less than or equal  to 1.7%; or\n(ii)\nThe Mayor demonstrates,  and the Chief Financial Officer certifies, that a proposed budget  will not be balanced as required by § 1-206.03(c) if the  scheduled tax rate decrease under subparagraph (A) of this paragraph  takes effect.\n(C)\nIf the rate reduction  scheduled for the previous year was not implemented, the rate imposed  by this paragraph shall be the last unimplemented percentage decrease  scheduled for a previous year, instead of that prescribed by this  paragraph.\n(7)\n(A)\n\n          \n            \n              \n                Not over $10,000\n                4% of the taxable income.\n              \n              \n                Over $10,000 but not over $40,000\n                $400, plus 6% of the excess over $10,000.\n              \n              \n                Over $40,000\n                $2,200, plus 8.5% of the excess over $40,000.\n              \n            \n          \n        \n(B)\nSubparagraph  (A) of this paragraph shall not apply if:\n(i)\nThe certification  by the Chief Financial Officer required by § 47-387.01  demonstrates that the accumulated general fund balance for the immediately  preceding fiscal year is less than 5% of the general fund operating  budget for the current fiscal year, the nominal GDP growth is less  than or equal to 3.5%, or the real GDP growth is less than or equal  to 1.7%; or\n(ii)\nThe Mayor demonstrates,  and the Chief Financial Officer certifies, that a proposed budget  will not be balanced as required by § 1-206.03(c) if the  scheduled tax rate decrease under subparagraph (A) of this paragraph  takes effect.\n(C)\nIf the rate reduction  scheduled for the previous year was not implemented, the rate imposed  by this paragraph shall be the last unimplemented percentage decrease  scheduled for a previous year, instead of that prescribed by this  paragraph.\n(8)\n(A)\n[Expired].\n(B)\nThis paragraph shall expire on January 1, 2015.\n(9)\n\n        \n          \n            \n              Not over $10,000\n              4% of the taxable income.\n            \n            \n              Over $ 10,000 but not over $ 40,000\n              $400, plus 6% of the excess over $ 10,000.\n            \n            \n              Over $ 40,000 but not over $ 60,000\n              $2,200, plus 7% of the excess over $ 40,000.\n            \n            \n              Over $ 60,000 but not over $ 350,000\n              $3,600, plus 8.5% of the excess over $ 60,000.\n            \n            \n              Over $350,000\n              $28,250, plus 8.95% of the excess above $350,000.\n            \n          \n        \n      \n(10)\n\n        \n          \n            Not over $10,000\n            4% of the taxable income.\n          \n          \n            Over $10,000 but not over $40,000\n            $400, plus 6% of the excess over $ 10,000.\n          \n          \n            Over $ 40,000 but not over $ 60,000\n            $2,200, plus 6.5% of the excess over $ 40,000.\n          \n          \n            Over $ 60,000 but not over $ 350,000\n            $3,500, plus 8.5% of the excess over $ 60,000.\n          \n          \n            Over $350,000 but not over $1,000,000\n            $28,150, plus 8.75% of the excess above $350,000.\n          \n          \n            Over $1,000,000\n            $85,025, plus 8.95% of the excess above $1,000,000.\n          \n        \n      \n(11)\n.\n\n(b)\nIn lieu of the method of computation provided for in subsection (a) of this section, individuals may elect to compute the tax in accordance with a tax table prescribed by the Mayor for such taxable year, subject to such rules and regulations as the Mayor may prescribe. The amount of tax to be paid under the tax table prescribed by the Mayor shall be consistent with the tax rates provided for in subsection (a) of this section.\n\n(c)\nAn individual not living with a spouse or domestic partner on the last day of the taxable year, for the purposes of this chapter, shall be considered as a single person.\n\n(d)\nThis section shall not apply to any return filed by a fiduciary for an estate or trust or to any married (or domestic partner) resident living with his or her spouse (or domestic partner) at any time during the taxable year where such spouse (or domestic partner) files a return and computes the tax thereon without regard to this section.\n\n(e)\nIf a spouse or domestic partner living together file separate returns, each shall be treated as a single person for the purposes of this section.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter VI. Tax on Residents and Nonresidents."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.03","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"53108d72f8308a30f508e1f23e492ac0d60906d4f44d3b1b67f3b5427c2406c8","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1806.02","next":"us-dc/d.c.-code-47-1806.04"},"notice":"GroundRules: Original legal text. Not legal advice."}