District of Columbia Bonus Tax Calculator
Data compiled and maintained by Edmond Daher · Updated 2026-08-02
District of Columbia bonus tax calculator
2025 standard deduction (2026 pending). District of Columbia's tax rates for 2026 are current, but it has not published its 2026 standard deduction yet, so this page subtracts its 2025 amount. We update this page when the state publishes.
Wondering why your District of Columbia bonus shrank so much? It's withholding, a flat prepayment, not a higher rate on bonuses. District of Columbia has no separate bonus rate, so it withholds using the aggregate method on top of the 22% federal prepayment and FICA. Run your numbers to see the "now" withholding next to the "at tax time" total, and how much comes back or is still owed. Everything runs in your browser.
Quick answer: a separately paid bonus in District of Columbia is withheld at a flat 22% for federal income tax plus no separate District of Columbia rate — it's withheld as ordinary wages, plus 7.65% FICA. Those are withholding rates, not the tax itself; your bonus settles at your marginal rate on your return — the tool above shows by how much.
Estimate only, not tax advice — terms.
The three cuts on a District of Columbia bonus: federal, state, and FICA
Federal withholding on a bonus. The IRS default holds back a flat 22% for federal income tax when the bonus is separate from your regular pay (IRS Pub 15). It rises to a mandatory 37% on any bonus dollars past $1,000,000 in a year — the third bracket's rate as a default, not a bonus tax.
District of Columbia folds the bonus into regular pay. Lacking a flat supplemental rate, District of Columbia uses the aggregate method: withholding is figured on your wages plus the bonus. District of Columbia's income tax is graduated across seven District of Columbia brackets topping out at 10.75%, so an aggregated bonus is withheld somewhere along that schedule.
FICA: withheld and owed. Social Security and Medicare take 7.65% of the bonus — a true tax, not a prepayment. It reads the same in the "now" and "at tax time" columns because none of it comes back — just the income-tax slice is a prepayment that reconciles.
Working out a whole paycheck? See the District of Columbia paycheck calculator.
Run the numbers on a $11,000 bonus for a $47,000 earner in District of Columbia
Here's how a $11,000 bonus plays out for a single filer making $47,000 in District of Columbia:
- Withheld now: $2,420 federal (22%) + $675 District of Columbia + $842 FICA = $3,937 held back, leaving about $7,064 in hand — a 35.8% bite.
- What it actually costs: the true income tax on the bonus is about $1,995 (federal $1,320 + District of Columbia $675), plus the same $842 FICA.
- The gap: the flat 22% over-shoots your real rate by about $1,100, so that much is a refund later. Either way, the $842 FICA is final and won't come back.
Example single-filer numbers from the calculator above; your own refund or bill shifts with your total income and filing status.
How District of Columbia bonus withholding stacks up against Maryland, Virginia and Pennsylvania
Take a $10,000 bonus for someone on $70,000 and compare District of Columbia with bordering Maryland, Virginia and Pennsylvania:
| State | Bonus method | State withheld | Total withheld |
|---|---|---|---|
| District of Columbia | aggregate method | $750 | $3,715 |
| Maryland | flat 6.5% | $650 | $3,615 |
| Virginia | flat 5.75% | $575 | $3,540 |
| Pennsylvania | aggregate (~3.07%) | $307 | $3,272 |
Total = federal 22% + state + FICA. Illustrative single-filer figures; the income tax you actually owe trues up at filing.
Why your District of Columbia bonus looks over-taxed — and mostly isn't
A bonus doesn't trigger a different tax — just a flat withholding up front. When you file, it's folded into your income and taxed at your marginal rate through the normal brackets. Under 22% (most people) the extra comes back as a refund; over 22% you owe the difference. In this page's $11,000 example, about $1,100 of what's withheld is really over-payment you'd get back. Just the 7.65% FICA slice is a real tax you won't get back.
What District of Columbia holds back on a $5,000, $25,000, or $100,000 bonus
Three bonuses — $5,000, $25,000, $100,000 — and what District of Columbia withholds from each on a $70,000 salary:
| Bonus | Federal | District of Columbia | FICA | Total | % of bonus |
|---|---|---|---|---|---|
| $5,000 | $1,100 | $325 | $383 | $1,808 | 36.1% |
| $25,000 | $5,500 | $2,025 | $1,913 | $9,438 | 37.8% |
| $100,000 | $22,000 | $8,400 | $7,650 | $38,050 | 38.0% |
The % shifts as Social Security stops at the wage base; the income-tax portion still trues up when you file.
District of Columbia bonus tax FAQ
Is there a special bonus tax rate in District of Columbia?
No. The 22% federal and the state supplemental rate are withholding defaults, not rates that apply only to bonuses. Your real tax is your ordinary marginal rate.
Will I get some of my District of Columbia bonus withholding back?
Often, yes — if your true marginal rate is below the 22% withheld, the difference refunds at filing; above 22%, you owe it. FICA is a true tax and never refunds.
How much is withheld from a bonus in District of Columbia for 2026?
On a separately paid bonus, District of Columbia takes the aggregate method, the federal side takes a flat 22% (37% beyond $1,000,000/yr), and FICA takes 7.65%. Those are withholding rates that settle up when you file — not a final tax.
Does District of Columbia have a separate bonus withholding rate?
No. District of Columbia has no separate supplemental rate, so a bonus is withheld with the aggregate method — as if it were part of your regular wages.
Bonus tax calculators near District of Columbia
District of Columbia paycheck calculator · all state bonus tax calculators →
Sources
- IRS Publication 15 (2026) — Supplemental Wages (flat 22% / 37% above $1M)
- District of Columbia income-tax status & rate: see the District of Columbia paycheck calculator sources (state DOR, verified 2026-08-02).