District of Columbia Quarterly Tax Calculator 2026
Rates reviewed · District of Columbia Office of Tax and Revenue
DC has income tax rates up to 8.95%. Estimated quarterly payments required if you expect to owe $100 or more.
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Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.
District of Columbia quarterly tax questions
How much is the quarterly tax for freelancers in District of Columbia?
Freelancers in District of Columbia pay federal self-employment tax (15.3% of net self-employment income), federal income tax at their bracket, and District of Columbia income tax of up to 8.95%. This calculator applies 8.95% as a representative District of Columbia rate for freelancer-level income; the top marginal rate is 8.95%.
When are quarterly estimated taxes due in District of Columbia for 2026?
District of Columbia follows the federal estimated tax schedule for 2026 — Q1: April 15, 2026, Q2: June 16, 2026, Q3: September 15, 2026, Q4: January 15, 2027. The Q3 payment is due September 15, 2026.
Do I have to make District of Columbia estimated tax payments?
District of Columbia requires estimated payments once you expect to owe $100 or more in state income tax for the year. The state form is Form D-40ES. Payments can be made online through MyTax.DC.gov. Filing and paying federal estimated tax does not cover the state amount — they are separate payments.
Where do I pay District of Columbia estimated taxes online?
District of Columbia accepts online estimated tax payments through MyTax.DC.gov, run by the District of Columbia Office of Tax and Revenue. Federal payments go through IRS Direct Pay or EFTPS separately.
What happens if I underpay estimated taxes in District of Columbia?
The IRS charges an underpayment penalty based on the amount underpaid and the number of days late. Paying at least 90% of this year's tax or 100% of last year's (110% if your AGI exceeded $150,000) meets the federal safe harbour. District of Columbia applies its own interest and penalty on late or short state payments.
State payments are administered by the District of Columbia Office of Tax and Revenue via MyTax.DC.gov.
Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.