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: 0-3.7% (50% deduction on long-term gains)Income: 0-3.7%
California
CG: 1%-13.3%Income: 1%-13.3%
Colorado
CG: 4.4% (flat rate)Income: 4.4% (flat rate)
Connecticut
CG: 2-6.99%Income: 2-6.99%
Delaware
CG: 2.2%-6.6%Income: 2.2%-6.6%
Florida
CG: 0%Income: 0%
Georgia
CG: 5.19%Income: 5.19%
Hawaii
CG: Varies: short-term 1.4-11%, net long-term up to 7.25%Income: 1.4-11%
Idaho
CG: 0-5.3%Income: 0-5.3%
Illinois
CG: 4.95% (flat rate)Income: 4.95% (flat rate)
Indiana
CG: 2.95% state + 0.5%-3% local county (varies)Income: 2.95% state + 0.5%-3% local county (varies)
Iowa
CG: 3.8%Income: 3.8%
Kansas
CG: 5.2%-5.58%Income: 5.2%-5.58%
Kentucky
CG: 3.5%Income: 3.5%
Louisiana
CG: 3%Income: 3%
Maine
CG: 5.8%-9.15% (taxed as ordinary income)Income: 5.8%-9.15%
Maryland
CG: 2%-6.5% state + 2.25%-3.2% local; +2% surtax on net gains if FAGI >$350,000Income: 2%-6.5% state + 2.25%-3.2% local (varies by county)
Massachusetts
CG: 5% (LTCG), 8.5% (STCG) + 4% surtax >$1,083,150Income: 5% + 4% surtax >$1,083,150
Michigan
CG: 4.25%Income: 4.25%
Minnesota
CG: 5.35%-9.85% (+1% NIIT on net investment income > $1M)Income: 5.35%-9.85%
Mississippi
CG: 0% on first $10,000; 4.4% thereafterIncome: 0% on first $10,000; 4.4% thereafter
Missouri
CG: 0%Income: 2%-4.7%
Montana
CG: Long-term: 3.0%-4.1%; Short-term: 4.7%-5.65%Income: 4.7%-5.65%
Nebraska
CG: 2.46%-4.55% (taxed as ordinary income)Income: 2.46%-4.55%
Nevada
CG: 0%Income: 0%
New Hampshire
CG: 0%Income: 0%
New Jersey
CG: 1.4%-10.75% (as ordinary income)Income: 1.4%-10.75%
New Mexico
CG: 1.5% - 5.9%Income: 1.5% - 5.9%
New York
CG: 4-10.9% (state) + 3.078-3.876% (NYC)Income: 4-10.9% (state) + 3.078-3.876% (NYC)
North Carolina
CG: 3.99% (taxed as ordinary income)Income: 3.99%
North Dakota
CG: Short-term: 0%-2.5%; Long-term: effective 0%-1.5% after 40% exclusionIncome: 0%-2.5%
Ohio
CG: 2.75% (flat on income > $26,050)Income: 2.75% (flat on income > $26,050)
Oklahoma
CG: 0%-4.5%Income: 0%-4.5%
Oregon
CG: 4.75%-9.9%Income: 4.75%-9.9%
Pennsylvania
CG: 3.07% (flat rate)Income: 3.07% (flat rate)
Rhode Island
CG: 3.75%-5.99%Income: 3.75%-5.99%
South Carolina
CG: 1.99%-5.21% (44% deduction for net long-term capital gains)Income: 1.99%-5.21%
South Dakota
CG: 0%Income: 0%
Tennessee
CG: 0%Income: 0%
Texas
CG: 0%Income: 0%
Utah
CG: 4.5%Income: 4.5%
Vermont
CG: 3.35%-8.75%Income: 3.35%-8.75%
Virginia
CG: 2-5.75%Income: 2-5.75%
Washington
CG: 7% on long-term gains exceeding $278,000 (2025 threshold, inflation-adjusted)Income: 0% (no state income tax)
West Virginia
CG: 2.11% - 4.58% (taxed as ordinary income)Income: 2.11% - 4.58%
Wisconsin
CG: 3.5%-7.65% (30% subtraction for long-term)Income: 3.5%-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.