Tax Planning for Physicians in District of Columbia (2026)
Physicians in District of Columbia face a top rate of 10.75% on top of the 37% federal bracket and payroll taxes. This guide summarizes the 2026 District of Columbia rules that matter most to doctors, dentists and practice owners.
District of Columbia income tax rates for 2026
District of Columbia's top 2026 rate is 10.75%. Brackets apply to state taxable income.
Single
| Rate | Taxable income |
|---|---|
| 4% | $0 to $10,000 |
| 6% | $10,000 to $40,000 |
| 6.5% | $40,000 to $60,000 |
| 8.5% | $60,000 to $250,000 |
| 9.25% | $250,000 to $500,000 |
| 9.75% | $500,000 to $1,000,000 |
| 10.75% | Over $1,000,000 |
Married filing jointly
| Rate | Taxable income |
|---|---|
| 4% | $0 to $10,000 |
| 6% | $10,000 to $40,000 |
| 6.5% | $40,000 to $60,000 |
| 8.5% | $60,000 to $250,000 |
| 9.25% | $250,000 to $500,000 |
| 9.75% | $500,000 to $1,000,000 |
| 10.75% | Over $1,000,000 |
Pass-through entity tax (SALT workaround)
Not enacted as of this update. Watch for legislation; until then, owners deduct state income tax only through the individual SALT deduction.
Local income taxes
District of Columbia physicians generally do not face a separate city or county income tax on wages.
Planning notes for District of Columbia physicians
- The District's top rate is 10.75% on income over $1 million, among the highest in the country, and the District also levies an unincorporated business franchise tax on many self-employed practices.
- A District pass-through entity tax has been proposed but is not in effect, so DC-based practices do not yet have a SALT workaround.
Federal strategies that apply in every state
State tax is only part of the picture. The federal rules drive most of the savings for physicians in District of Columbia:
- W-2 physician tax strategies: maximize 401(k)/403(b), 457(b), HSA and the backdoor Roth.
- 1099 physician tax planning: solo 401(k), deductions and the S corporation decision.
- Practice owners: entity, compensation, cash balance plans and exit planning.
- Real estate and cost segregation for physicians with time to participate.
City guides for District of Columbia physicians
Local taxes and planning notes for physicians in Washington. Our planning is delivered virtually, so location does not limit access.
Guides by specialty
Surgeons · Anesthesiologists · Radiologists · Orthopedic Surgeons · Cardiologists · Dentists · Dermatologists · Emergency Physicians · Gastroenterologists · Ophthalmologists · Neurosurgeons · Plastic Surgeons · Psychiatrists · Hospitalists · Pain Management Physicians
Frequently asked questions
What is the District of Columbia state income tax rate for physicians in 2026?
District of Columbia has a top rate of 10.75% for 2026. Your effective state rate depends on deductions and filing status.
Does District of Columbia have a pass-through entity tax?
Not enacted as of this update. Watch for legislation; until then, owners deduct state income tax only through the individual SALT deduction.
Can GenWealth 360 help physicians in District of Columbia?
Yes. GenWealth 360 provides tax planning for physicians, dentists and practice owners in all 50 states, including District of Columbia, through virtual meetings.
Get a tax plan built for your situation
GenWealth 360 builds proactive, tax-first plans for physicians, dentists and medical practice owners in all 50 states. Start with a conversation about your income, entity and goals.
Schedule a consultationBrowse the Resource CenterRelated guides
Sources
This article is for general educational purposes and is not tax, legal or investment advice. Tax law changes often and its application depends on your facts. Figures reflect 2026 rules as published by the sources listed above. Consult a qualified professional before acting. See our editorial policy.