Updated March 22, 2026
Capital Gains: 4-10.75% (taxed as ordinary income)Income Tax: 4-10.75%Tax Summary
DC lacks specific cryptocurrency tax regulations. It follows federal rules treating crypto as property. Capital gains and income are taxed at ordinary income rates of 4-10.75%.
Quick facts for District of Columbia, United States
Capital Gains Tax
4-10.75% (taxed as ordinary income)Income Tax Rate
4-10.75%Capital Gains Tax
4-10.75% (taxed as ordinary income)• Crypto capital gains classified as short-term (≤1 year) or long-term (>1 year) per federal rules.
• Taxed at DC ordinary income rates; no preferential long-term rate.
• No DC-specific exemptions or thresholds for crypto gains.
• Gain calculated as proceeds minus cost basis; report via federal Schedule D.
• Taxed at DC ordinary income rates; no preferential long-term rate.
• No DC-specific exemptions or thresholds for crypto gains.
• Gain calculated as proceeds minus cost basis; report via federal Schedule D.
Income Tax
4-10.75%• Mining income taxed as ordinary income at fair market value (FMV) when mined.
• Staking rewards taxed as ordinary income at FMV upon receipt.
• Follows federal classification; no DC-specific rules.
• Included in gross income on federal return, flows to DC.
• Staking rewards taxed as ordinary income at FMV upon receipt.
• Follows federal classification; no DC-specific rules.
• Included in gross income on federal return, flows to DC.
Reporting Requirements
• Report all taxable crypto gains and income on DC Form D-40.
• No crypto-specific forms; attach federal Schedule 1/D if applicable.
• File by April 15; extensions available to October 15.
• No crypto-specific forms; attach federal Schedule 1/D if applicable.
• File by April 15; extensions available to October 15.
Special Notes
• DC bases tax on federal AGI with few adjustments; crypto fully taxable.
• No sales/use tax guidance on crypto purchases.
• Residents file if DC gross income exceeds standard deduction (~$15,000 single for TY2025).
• No sales/use tax guidance on crypto purchases.
• Residents file if DC gross income exceeds standard deduction (~$15,000 single for TY2025).
Other US States
Compare state-level crypto tax differences across the United States.
Alabama
CG: 2%-5%Income: 2%-5%
Alaska
CG: 0%Income: 0%
Arizona
CG: 2.5%Income: 2.5%
Arkansas
CG: 0% - 3.9%Income: 0% - 3.9%
California
CG: 1%-13.3% (ordinary income rates)Income: 1%-13.3% (ordinary income rates)
Colorado
CG: 4.4%Income: 4.4%
Connecticut
CG: 2%-6.99% (taxed as ordinary income)Income: 2%-6.99%
Delaware
CG: 2.2%-6.6%Income: 2.2%-6.6%
Florida
CG: 0%Income: 0%
Georgia
CG: 5.19% (taxed as ordinary income)Income: 5.19% (flat rate)
Hawaii
CG: 7.25% (elective on net capital gains); short-term: 1.4%-11%Income: 1.4%-11%
Idaho
CG: 0% up to $4,811 (single) / $9,622 (married); 5.3% thereafterIncome: 0% up to $4,811 (single) / $9,622 (married); 5.3% thereafter
Illinois
CG: 4.95%Income: 4.95%
Indiana
CG: 2.95% state + 0.5%-3% county (varies by location)<argumentIncome: 2.95% state + 0.5%-3% county (varies by location)<argument
Iowa
CG: 3.8% (flat rate, taxed as ordinary income)Income: 3.8% (flat rate)
Kansas
CG: 5.2% - 5.58%Income: 5.2% - 5.58%
Kentucky
CG: 3.5% (flat rate)Income: 3.5% (flat rate)
Louisiana
CG: 3%Income: 3%
Maine
CG: 5.8%-7.15%Income: 5.8%-7.15%
Maryland
CG: 2%-6.5% state + 2.25%-3.3% local + 2% surtax on net gains (FAGI > $350k)<grok:render type="render_inlIncome: 2%-6.5% state + 2.25%-3.3% local
Massachusetts
CG: 5% (long-term), 8.5% (short-term)Income: 5% flat + 4% surtax over $1,083,150
Michigan
CG: 4.25%Income: 4.25%
Minnesota
CG: 5.35%-9.85%; +1% on net investment income over $1MIncome: 5.35%-9.85%
Mississippi
CG: 4.4%Income: 4.4%
Missouri
CG: 0%Income: 0-4.7%
Montana
CG: Short-term: 4.7%-5.65%; Long-term: 3%-4.1%Income: 4.7%-5.65%
Nebraska
CG: 2.46%-5.20% (tax year 2025); top rate 4.55% (2026)Income: 2.46%-5.20% (tax year 2025); top rate 4.55% (2026)
Nevada
CG: 0%Income: 0%
New Hampshire
CG: 0%Income: 0%
New Jersey
CG: 1.4%-10.75% (taxed as ordinary income)Income: 1.4%-10.75%
New Mexico
CG: 1.5% - 5.9% (with deduction)Income: 1.5% - 5.9%
New York
CG: 4%-10.9% (state ordinary income rates); +3.078%-3.876% NYCIncome: 4%-10.9% (state ordinary income rates); +3.078%-3.876% NYC
North Carolina
CG: 4.25% (TY 2025); 3.99% (TY 2026)Income: 4.25% (TY 2025); 3.99% (TY 2026)
North Dakota
CG: Short-term: 1.95%-2.5%; Long-term: effective 1.17%-1.5% (after 40% exclusion)Income: 1.95%-2.5%
Ohio
CG: 0%-3.125%Income: 0%-3.125%
Oklahoma
CG: 0.25% - 4.5%Income: 0.25% - 4.5%
Oregon
CG: 4.75%-9.9% (taxed as ordinary income)Income: 4.75%-9.9%
Pennsylvania
CG: 3.07%Income: 3.07%
Rhode Island
CG: 3.75%-5.99%Income: 3.75%-5.99%
South Carolina
CG: 0%-6% (44% deduction on net LTCG)Income: 0%-6%
South Dakota
CG: 0%Income: 0%
Tennessee
CG: 0%Income: 0%
Texas
CG: 0%Income: 0%
Utah
CG: 4.5% (flat, as ordinary income)Income: 4.5% (flat rate)
Vermont
CG: 3.35%-8.75% (taxed as ordinary income)Income: 3.35%-8.75%
Virginia
CG: 2%-5.75%Income: 2%-5.75%
Washington
CG: 7%Income: 0%
West Virginia
CG: 2.22%-4.82%Income: 2.22%-4.82%
Wisconsin
CG: 3.50%-7.65% (30% deduction for long-term gains)Income: 3.50%-7.65%
Wyoming
CG: 0%Income: 0%
District of Columbia Crypto Tax FAQ
Is cryptocurrency taxed in District of Columbia?
DC lacks specific cryptocurrency tax regulations. It follows federal rules treating crypto as property. Capital gains and income are taxed at ordinary income rates of 4-10.75%.
What is the crypto capital gains tax rate in District of Columbia?
The state-level capital gains treatment in District of Columbia is currently listed as 4-10.75% (taxed as ordinary income).
How do I report crypto taxes in District of Columbia?
• Report all taxable crypto gains and income on DC Form D-40.
Compare With Other Countries
Disclaimer: This information is AI-generated and for educational purposes only. Tax laws are complex and subject to change. Always consult with a qualified tax professional for advice specific to your situation.