District of Columbia Real Estate Transfer Tax

Figures verified November 12, 2026 against DC Office of Tax and Revenue, recordation and transfer taxes · Update log

Short answer

District of Columbia's deed transfer and recordation tax is 1.1% + 1.1%, or 1.45% + 1.45% from $400,000. DC charges two taxes at the same rate. The seller pays the transfer tax and the buyer pays the recordation tax. On a $500,000 home, it comes to about $14,500.

Free calculator

District of Columbia transfer tax calculator

Enter the sale price to see each tax, who pays it, and the total. Amounts like 650k or 2.5m work.

Sale price

Property

District of Columbia

Transfer tax: $14,500 (2.9% of the price)

Deed transfer taxSeller$7,250
Deed recordation taxBuyer$7,250

Seller pays: $7,250
Buyer pays: $7,250

Giving the house to an heir instead of selling it? Usually no tax, because no price is paid, but check first. How it works in District of Columbia

An estimate from the rates on our District of Columbia page. The title company or closing attorney works out the final figure; recording fees and the agent's commission aren't included.

District of Columbia transfer tax rates

Tax	Rate	Who pays
Deed transfer taxFor homes	1.1% below $400,000; 1.45% from $400,000 (on the whole price)	Seller
Deed recordation taxFor homes	1.1% below $400,000; 1.45% from $400,000 (on the whole price)	Buyer

Commercial property is taxed at different rates (higher above $2 million); this calculator covers homes.

Who pays the transfer tax in District of Columbia?

DC charges two taxes at the same rate. The seller pays the transfer tax and the buyer pays the recordation tax.

Whatever the custom, the purchase contract can shift the tax to the other side, so check it before you agree a price. The closing agent collects the tax from the sale money and pays it when the deed is recorded.

Selling an inherited house in District of Columbia

An inherited house reaches the heirs in one of three ways, and the transfer tax depends on which:

The executor deeds the house to the heirs. DC can tax a transfer with no price at its market value, so ask the Recorder of Deeds which exemption applies before you record an executor's deed to an heir.
The house passes outside probate, to a surviving joint owner or under a transfer-on-death deed. There is no sale and no new deed from the estate, so no transfer tax; the new owner records a death certificate or affidavit.
The executor sells the house. When the executor sells the house to an outside buyer, the transfer tax is due as on any sale. The estate pays the seller's share out of the sale proceeds, and the closing agent usually collects it.

The heirs or the estate also owe income tax only on any rise in value after the death, because the house gets a stepped-up basis. The seller's transfer tax counts as a selling expense and lowers that gain. See what's left for each heir in the inherited house net proceeds calculator.

District of Columbia also has an estate tax on large estates, separate from the transfer tax. See District of Columbia estate tax.

Do it yourself, correctly

The Executor's Final Tax Returns Kit

An estate pays 37% on income above $16,000. Paid out to the heirs on time, the same income is taxed at their rates, often 12%. The kit shows how, and is $49.

Buy for $49Instant download: 46-page PDF workbook and calculator spreadsheet. 30-day refund, no questions asked.

Every federal tax filing after a death, in the order you do them: the estate's EIN, Form 56, the final Form 1040, the estate's Form 1041, the K-1s and a clean close.

46-page workbook
Form 1041, line by line
Both returns worked

Which returns this estate owes, from five yes-or-no questions
The final 1040 and Form 1041 explained line by line, with one family's returns fully worked
How to split each 1099 at the date of death so the IRS match does not trigger a letter
A spreadsheet for deadlines, the Form 1041 estimate and each heir's K-1, plus five letters to copy

Buy for $49

Forms, deadline and other rules

A first-time DC homebuyer pays a reduced recordation rate (0.725%); the seller's transfer tax doesn't change.

Optional: get help filing

Get a flat-fee quote for the estate's tax returns

The final Form 1040, the estate's Form 1041 and any state return are the parts executors most often hand off. Leave your email and the rough estate size, and a CPA or Enrolled Agent who prepares estate returns will reply with a fixed price. Free, and no obligation.

State where the person lived

Rough value of the estate

Add details (optional, helps the CPA price it)

What do you need help with?

You are

Month of death

First name

Anything else?

We pass your request to an independent CPA or Enrolled Agent who prepares these returns. We may be paid a referral fee by the professional; it never changes the price you are quoted. This is not legal or tax advice.

Transfer taxes in other states

Alabama · Alaska · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming

Or compare them all in the 50-state table.

Frequently asked questions

How much is the transfer tax in District of Columbia?

Deed transfer and recordation tax: 1.1% + 1.1%, or 1.45% + 1.45% from $400,000. On a $500,000 home, that comes to about $14,500 in total.

Who pays the transfer tax in District of Columbia, the buyer or the seller?

DC charges two taxes at the same rate. The seller pays the transfer tax and the buyer pays the recordation tax.

Do you pay transfer tax when you inherit a house in District of Columbia?

DC can tax a transfer with no price at its market value, so ask the Recorder of Deeds which exemption applies before you record an executor's deed to an heir.

Does an estate pay transfer tax when it sells a house in District of Columbia?

When the executor sells the house to an outside buyer, the transfer tax is due as on any sale. The estate pays the seller's share out of the sale proceeds, and the closing agent usually collects it.

Is transfer tax deductible?

Not as a tax deduction, but the seller's share counts as a selling expense: it lowers the amount realized, and so the taxable gain on the sale. The buyer's share is added to the buyer's cost basis.

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.