Estate and Inheritance Tax in the District of Columbia
The District of Columbia has an estate tax with a $4,988,400 exemption for 2026 deaths and a top rate of 16%; its old inheritance tax applies only to deaths before April 1, 1987.
Last checked . General information, not legal advice.
District of Columbia at a glance
- State estate tax
- Yes
- Estate tax exemption
- $4,988,400 (2026)
- Base of $4 million set in 2021, adjusted each year for inflation.
- Top estate tax rate
- 16%
- Rates rise in steps on the taxable estate above the exemption; 16% applies to the taxable estate above $10 million.
- Inheritance tax
- No
- The DC inheritance tax applies only to deaths before April 1, 1987.
The rules in the District of Columbia
Does District of Columbia have a state estate tax?
Yes. State estate tax in the District of Columbia: yes.
What is the estate tax exemption in the District of Columbia?
Estate tax exemption in the District of Columbia: $4,988,400 (2026). Base of $4 million set in 2021, adjusted each year for inflation.
What is the top estate tax rate in the District of Columbia?
Top estate tax rate in the District of Columbia: 16%. Rates rise in steps on the taxable estate above the exemption; 16% applies to the taxable estate above $10 million.
Does District of Columbia have an inheritance tax?
No. Inheritance tax in the District of Columbia: no. The DC inheritance tax applies only to deaths before April 1, 1987.
Where do the the District of Columbia estate and inheritance tax rules come from?
The rules above come from D.C. Code 47-3701(14) and D.C. Code 47-3702(a-1). Each source is linked on this page. We last checked them in October 2026.
What this means in practice
State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.
Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.
Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.
General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.
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