Tax Planning for Physicians in Washington, DC (2026)
Physicians in Washington pay federal tax at up to 37% plus District of Columbia income tax (a top rate of 10.75%). Here is how the 2026 rules apply to doctors, dentists and practice owners in Washington, DC.
2026 at a glance for Washington, DC physicians
| District of Columbia income tax | Top rate of 10.75% (2026) |
|---|---|
| State tax on $400,000 of state taxable income | $33,525 single / $33,525 married filing jointly |
| State tax on $1,000,000 (married filing jointly) | $91,525 |
| City income tax | None on wages |
| Pass-through entity tax | Not enacted |
| Top federal rate | 37% (from $640,600 single / $768,700 joint) |
State tax figures apply District of Columbia's 2026 brackets to state taxable income and ignore credits, deductions and local taxes.
Local taxes in Washington
Washington does not levy a city income tax, and District of Columbia physicians generally do not face a separate city or county income tax on wages. Your tax picture is the federal rules plus District of Columbia, which has a top rate of 10.75%.
State rules that apply in Washington
Not enacted as of this update. Watch for legislation; until then, owners deduct state income tax only through the individual SALT deduction.
- 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.
Where the savings usually come from
For most Washington physicians, federal planning drives the largest results: W-2 strategies such as 401(k)/403(b), 457(b) and the backdoor Roth; 1099 and locum planning; entity and cash balance plan design for practice owners; and real estate strategies for physicians with time to participate.
More physician tax guides
- State rules: District of Columbia physician tax guide and all 50 state guides.
- By specialty: Radiologists, Dermatologists, Neurosurgeons, Pain Management Physicians and every specialty.
- Core strategy: tax planning for physicians, tax planning for medical practice owners, advanced strategies for high-income physicians and S corporation tax planning for physicians, plus the physician tax glossary.
Frequently asked questions
Does Washington have a city income tax?
No. Washington does not levy a city income tax on wages.
What state income tax do physicians in Washington pay?
District of Columbia has a top rate of 10.75% for 2026. On $400,000 of state taxable income, the 2026 brackets produce about $33,525 for a married couple filing jointly, before credits.
Can GenWealth 360 work with physicians in Washington?
Yes. GenWealth 360 works with physicians, dentists and practice owners nationwide, including Washington, through virtual meetings. Our office is in Long Beach, California.
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.
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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.