How District of Columbia taxes bonuses
District of Columbia has no flat rate for bonuses. Employers add the bonus to a regular paycheck and withhold District of Columbia tax with the normal tables, so the District amount depends on your regular pay.
Federal withholding is the same in every state. Most employers take a flat 22% of the bonus (37% on supplemental pay over $1,000,000 in a year). Social Security takes 6.2% up to the yearly wage base and Medicare 1.45%. If your employer adds the bonus to a regular $2,500 paycheck instead, the aggregate method withholds about $1,150.54 of federal tax on a $5,000 bonus, against $1,100.00 with the flat rate.
Take-home pay on a bonus in Washington, D.C.
What is withheld from bonuses of different sizes, with the federal flat rate, for a single filer who has not yet reached the Social Security wage base this year.
| Bonus | Federal income tax | Social Security and Medicare | District of Columbia taxes | Take-home bonus | You keep |
|---|---|---|---|---|---|
| $1,000 | $220.00 | $76.50 | $77.31 | $626.19 | 62.6% |
| $2,500 | $550.00 | $191.25 | $204.81 | $1,553.94 | 62.2% |
| $5,000 | $1,100.00 | $382.50 | $417.31 | $3,100.19 | 62% |
| $10,000 | $2,200.00 | $765.00 | $859.62 | $6,175.38 | 61.8% |
| $25,000 | $5,500.00 | $1,912.50 | $2,285.58 | $15,301.92 | 61.2% |
| $50,000 | $11,000.00 | $3,825.00 | $4,857.69 | $30,317.31 | 60.6% |
Why District of Columbia bonus withholding depends on your pay
Because District of Columbia runs a bonus through its regular withholding tables, the same $5,000 bonus can have more District tax taken out when your regular paycheck is bigger. Biweekly pay, single filer:
| Regular paycheck | District of Columbia tax on a $5,000 bonus | Share of the bonus |
|---|---|---|
| $1,500 ($39,000 a year) | $394.23 | 7.88% |
| $2,500 ($65,000 a year) | $417.31 | 8.35% |
| $4,000 ($104,000 a year) | $425.00 | 8.5% |
| $6,000 ($156,000 a year) | $431.06 | 8.62% |
District of Columbia bonus taxes compared with nearby states
The same $5,000 bonus, flat federal rate, in each state that borders District of Columbia. Of these, Virginia leaves the most of the bonus in your pocket.
| State | State bonus withholding | State taxes on the bonus | Take-home bonus |
|---|---|---|---|
| District of Columbia | Regular tables | $417.31 | $3,100.19 |
| Maryland bonus tax calculator | 6.5% flat | $325.00 | $3,192.50 |
| Virginia bonus tax calculator | 5.75% flat | $287.50 | $3,230.00 |
More District of Columbia pay calculators
For your regular take-home pay, use the District of Columbia paycheck calculator. To see a bonus next to your regular paycheck, try the bonus paycheck calculator. Employers paying a bonus can use the bonus payroll calculator or the District of Columbia payroll calculator. The bonus tax calculator page compares every state.
Sources
Federal figures follow IRS Publication 15. District of Columbia bonus withholding comes from the District's own guidance: otr.cfo.dc.gov, otr.cfo.dc.gov. See how we calculate for the withholding method.