At a glance
| State estate tax | Yes — exemption $4,988,400D.C. Code § 47-3701 et seq. (Ch. 37 — Inheritance and Estate Taxes); zero-bracket amount at § 47-3701(14) · 2026 deaths |
|---|---|
| Estate top rate | 16%D.C. Code § 47-3701 et seq. (Ch. 37 — Inheritance and Estate Taxes); zero-bracket amount at § 47-3701(14) · 2026 deaths |
| Inheritance tax | No |
| Small-estate ceiling | $80,000D.C. Code § 20-351 · current |
| TOD deed for real estate | AvailableD.C. Code § 19-604.01 (Uniform Real Property TOD Act) · 2013 |
| Community-property state | No |
Estate tax
The District imposes an estate tax on deaths in 2026 where the taxable estate exceeds the exclusion of $4,988,400. DC indexes the exclusion annually for inflation; the Office of Tax and Revenue set the 2026 figure in its Notice of October 1, 2025 Tax Changes, up from $4,873,200 for 2025.
Under D.C. Code § 47-3702, value at or below the exclusion is taxed at 0% and value above it is taxed on a graduated schedule reaching a 16% top marginal rate on amounts over $10,000,000 — so the exclusion works as a zero bracket, not a cliff.
The District provides no portability of a deceased spouse's unused exclusion, so each spouse's exclusion is available only to that spouse's own estate. Because the exclusion is far below the federal one, an estate can owe DC tax while owing nothing federally.
Inheritance tax
District of Columbia has no inheritance tax — beneficiaries are not taxed on what they receive by the state. The District of Columbia imposes no inheritance tax; an inheritance-tax return is required only for estates of decedents who died before April 1, 1987.
Probate basics
An estate whose DC-administered property is $80,000 or less can be administered under the abbreviated small-estate procedures of D.C. Code § 20-351. That threshold was raised from $40,000 to $80,000 by D.C. Law 25-302, effective March 21, 2025.
District of Columbia is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available D.C. Code § 19-604.01 (Uniform Real Property TOD Act) · 2013 — see the full District of Columbia transfer-on-death deed guide for the requirements, revocation, and alternatives. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The exclusion is indexed and moves every year
DC adjusts its estate-tax exclusion for inflation each January 1: $4,528,800 (2023), $4,715,600 (2024), $4,873,200 (2025), $4,988,400 (2026). Confirm the exclusion for the year of death rather than reusing a prior-year figure.
Far below the federal exclusion
The District's 2026 exclusion of $4,988,400 is a fraction of the federal exclusion, so an estate can owe DC estate tax while owing nothing federally — DC-resident and DC-property estates need separate analysis.
No portability, but no cliff either
DC allows no portability between spouses, so couples relying on federal portability can still face DC tax without credit-shelter planning. The exclusion does, however, work as a 0% zero bracket — only the value above it is taxed, not the whole estate.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- District of Columbia small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Estate and inheritance tax figures reviewed by Sakineh Majd, J.D. — Maine Bar #004999 · 2026-07-24. The review memo explains its scope and source checks.
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in District of Columbia can assess your situation.
Last verified July 24, 2026.