District of Columbia Estate Tax Calculator (2026): Estimate What the Estate Owes
Figures verified October 17, 2026 against DC Office of Tax and Revenue · Update log
Short answer
Yes. For deaths in 2026, District of Columbia taxes estates over $4,988,400 at 11.2% to 16%. DC's rate table starts at the exemption and its first bracket is only $11,600 wide, so the 12% rate begins at $5,000,000. The executor files D-76 and pays from the estate, due 10 months after the date of death. Federal estate tax applies only above $15 million, so most estates that owe District of Columbia tax owe nothing federally.
District of Columbia estate tax calculator
Enter values at the date of death. Rough numbers are fine; type 450000, 450k or 2.5m. Leave anything that does not apply blank.
How the District of Columbia estate tax is calculated
The starting point is the taxable estate: everything the person owned at death (the gross estate), minus debts and mortgages, funeral and administration costs, and what passes to a surviving spouse or to charity. The house, bank and brokerage accounts, retirement accounts, business interests and life insurance the person owned all count, including accounts that pass straight to a named beneficiary.
District of Columbia's rate table is written in estate dollars and starts at the exemption: nothing is owed on the first $4,988,400, then each slice above it is taxed at that slice's rate.
District of Columbia rates for 2026 deaths
| Taxable estate over | Up to | Rate on that slice |
|---|---|---|
| $4,988,400 | $5,000,000 | 11.2% |
| $5,000,000 | $6,000,000 | 12% |
| $6,000,000 | $7,000,000 | 12.8% |
| $7,000,000 | $8,000,000 | 13.6% |
| $8,000,000 | $9,000,000 | 14.4% |
| $9,000,000 | $10,000,000 | 15.2% |
| $10,000,000 | and above | 16% |
Worked example: a $5.7 million District of Columbia estate
A Capitol Hill homeowner dies with a $1.8 million house, $2.2 million of brokerage accounts, a $1.2 million retirement account and a $500,000 life insurance policy. Debts are $100,000 and costs $150,000.
Step by step
| Everything the person owned (gross estate) | $5,700,000 |
| Debts and mortgages | − $100,000 |
| Funeral and administration costs | − $150,000 |
| Taxable estate | $5,450,000 |
| State exemption (2026 deaths) | $4,988,400 |
| Estimated state estate tax | $55,299 |
Bracket by bracket
District of Columbia rates applied to the taxable estate (the table starts at the exemption). Amounts are shown in estate dollars.
| Slice of the estate | Amount | Rate | Tax |
|---|---|---|---|
| $4,988,400 to $5,000,000 | $11,600 | 11.2% | $1,299 |
| $5,000,000 to $5,450,000 | $450,000 | 12% | $54,000 |
| Total from the brackets | $55,299 | ||
Result: District of Columbia estate tax of $55,299, or 1% of the $5,450,000 taxable estate. No federal estate tax, because the estate is under $15 million. A DC return is required when the gross estate is $4,988,400 or more (2026 deaths), before any deductions.
Ways the number can change
- Property outside DC. DC multiplies its tax by the share of the gross estate that is located in DC (Form D-76 worksheet, line 5). Real estate is located where it sits, so a house in Maryland or Virginia lowers the DC tax.
- Everything to a spouse or charity. If the whole estate passes to a spouse or charity, MyTax.DC.gov issues the shorter D-76EZ, and the DC tax is zero.
- The return is due in 10 months. DC allows 10 months, not 9. A 6-month extension to file is requested on Form D-77. Interest runs at 10% a year, compounded daily, on late tax.
- Lifetime gifts. This calculator does not add lifetime gifts for DC. If the person made large gifts, ask the preparer how they affect the D-76.
- Values at the date of death. The return uses appraised fair market values on the date of death. A house or business valued differently from your estimate moves the tax, at the District of Columbia rate on that slice.
What the executor files, and when
- District of Columbia D-76: due 10 months after the date of death. A DC return is required when the gross estate is $4,988,400 or more (2026 deaths), before any deductions.
- File Form D-76 (or the D-76EZ that MyTax.DC.gov issues when everything passes to a spouse or charity) and pay on MyTax.DC.gov. A 6-month extension to file is requested on Form D-77. DC Office of Tax and Revenue.
- Federal Form 706: only if the estate is over $15 million, or to elect portability for a surviving spouse. Due 9 months after the date of death (an automatic 6-month extension to file is available on Form 4768).
Optional: get help filing
Get a flat-fee quote to file the District of Columbia estate tax return
Tell us a little about the estate and a CPA or Enrolled Agent who prepares DC D-76 returns will reply with a fixed price. Free, and no obligation.
Frequently asked questions
How much is District of Columbia estate tax on a $5.5 million estate?
About $61,000 on a $5,500,000 taxable estate, and about $249,000 on $7,000,000. That assumes a District of Columbia resident with everything in District of Columbia and no lifetime gifts. The taxable estate is what is left after debts, funeral and administration costs, and what goes to a spouse or charity.
Does District of Columbia have an inheritance tax?
No. District of Columbia has an estate tax, paid out of the estate before heirs receive their shares, and no inheritance tax. Heirs do not pay District of Columbia tax on what they receive.
Who files the District of Columbia estate tax return, and when is it due?
The executor (personal representative) files D-76, due 10 months after the date of death. File Form D-76 (or the D-76EZ that MyTax.DC.gov issues when everything passes to a spouse or charity) and pay on MyTax.DC.gov. A 6-month extension to file is requested on Form D-77.
Does the estate have to file if it owes no District of Columbia tax?
A DC return is required when the gross estate is $4,988,400 or more (2026 deaths), before any deductions.
When is the DC estate tax return due?
Generally within 10 months of death, with the tax. File and pay on MyTax.DC.gov; payments over $5,000 must be electronic. Form D-77 gives a 6-month extension to file.
Are life insurance and retirement accounts part of the estate?
Yes. Retirement accounts count at their full balance, and life insurance counts if the person owned the policy or it paid the estate, even when a named beneficiary receives the money. Income tax on withdrawals from an inherited IRA is separate and is paid by the heir.
Will the estate owe federal estate tax as well?
Only if it is over $15,000,000 for 2026 deaths. District of Columbia's exemption is $4,988,400, so many estates owe District of Columbia tax and no federal tax. The District of Columbia tax paid is deductible on the federal return.
How accurate is this calculator?
It uses District of Columbia's official rate table for 2026 deaths. It assumes the person lived in District of Columbia with everything located there, and it uses the values you enter. The real return uses appraised values at the date of death and can include items it does not model, such as property in other states, state-only elections and credits for tax paid to other states.
Sources
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.