District of Columbia Tax Information


DC Minimum Wages
Effective 07/01/23
Minimum Wage:$17.00
Minimum Cash Wage (Tipped Employee):$8.00
Maximum Tip Credit:$9.00
Youth Minimum Wage:First 90 cal. days - $4.25
After 90 cal. days- $7.25

DC State Income Tax
Wage Withholding:Tables
Supplemental Wage/Bonus Rate:No provision

DC Unemployment Insurance
Maximum 2024 Taxable Earnings:$9,000
(Unchanged from 2021)
Employee Deduction:None
Employer 2024 Tax Rates:1.9-7.4%
(plus 0.2% admin. funding assessment)
Standard 2020 New Employer Rate:2.7%
(plus 0.2% admin. funding assessment)
Voluntary Contribution Permitted:No

DC Disability Insurance
Employee Deduction:None

District of Columbia Agencies web sites: