Live in Maryland, work in Washington, DC
Washington, DC does not tax the wages of people who live outside DC, so you pay only your home state.
State income tax: $7,283 a year
Living in Maryland and working in Washington, DC, you'd pay about $7,283 in state income tax on $100,000 of wages.
Washington, DC does not tax the wages of people who live outside DC, so you pay only your home state.
State tax at different salaries
| Wages | To DC | To MD | Total | If you worked in MD |
|---|---|---|---|---|
| $50,000 | $0 | $3,358 | $3,358 | $3,358 |
| $75,000 | $0 | $5,321 | $5,321 | $5,321 |
| $100,000 | $0 | $7,283 | $7,283 | $7,283 |
| $150,000 | $0 | $11,563 | $11,563 | $11,563 |
| $250,000 | $0 | $20,222 | $20,222 | $20,222 |
Single filer, all wages earned in Washington, DC, 2026 state tax rules, standard deductions. State income tax includes Maryland's average county income tax. Other local income taxes are not included.
What to do
- Reciprocity: MD residents working in DC owe no DC income tax. DC cannot tax any nonresident's wages (federal Home Rule Act), so this is true for residents of every state, not just MD/VA; file Form D-4A (Certificate of Nonresidence) with employer.
- Make sure your employer withholds Maryland tax, since nothing is withheld for Washington, DC.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Local income taxes
- Maryland: All 23 counties + Baltimore City levy a resident local income tax (about 2.25%-3.3%, on the state return). Nonresidents working in MD (from non-reciprocity states such as DE) pay a special nonresident tax (2.25% for 2026, equal to the lowest county rate) in place of county tax. Residents of PA, VA, WV, DC covered by reciprocity owe neither.
Special credit rules
- DC: DC gives residents a credit for taxes paid to other states, but DC never taxes nonresident wages, so residents of other states working in DC need no credit.
Frequently asked questions
Do I pay Washington, DC income tax if I live in Maryland?
No. Washington, DC does not tax the wages of people who live outside DC, so you pay only your home state.
Do I have to file taxes in both Maryland and Washington, DC?
Usually you file only one state return (a resident return in Maryland), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Washington, DC doesn't tax your wages, so you pay only Maryland: about $7,283 on $100,000.
Related
- Live in Washington, DC, work in Maryland
- Moving from Maryland to Washington, DC
- Moving from Washington, DC to Maryland
- Live in Maryland, work in Delaware
- Live in Maryland, work in Pennsylvania
- Live in Maryland, work in Virginia
- Live in Maryland, work in West Virginia
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.