How Much Are Estate & Inheritance Taxes in District of Columbia?
District of Columbia levies an estate taxD.C. Code § 47-3702Verified Sep 15, 2026View source above $4,988,400D.C. Code § 47-3702Verified Sep 15, 2026View source (top rate 16%D.C. Code § 47-3702Verified Sep 15, 2026View source) and no inheritance tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
Yes. District of Columbia imposes a state estate taxD.C. Code § 47-3702Verified Sep 15, 2026View source on an estate above $4,988,400D.C. Code § 47-3702Verified Sep 15, 2026View source, separate from and in addition to the federal estate tax. District of Columbia has no inheritance tax on the beneficiary.
The District of Columbia estate tax exemption is $4,988,400D.C. Code § 47-3702Verified Sep 15, 2026View source; an estate below it owes no state estate tax. The exemption is indexed to inflation and adjusts each yearD.C. Code § 47-3702Verified Sep 15, 2026View source. A taxable estate faces graduated rates up to 16%D.C. Code § 47-3702Verified Sep 15, 2026View source.
The federal estate tax exemption is $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, with a top rate of 40%26 USC 2001(c)Verified Sep 15, 2026View source. A married couple can shield26 USC 2010(c)(5)Verified Sep 15, 2026View source $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source by electing portability of the first spouse's unused exemption on a timely estate tax return. The One Big Beautiful Bill Act (P.L. 119-21 §70106) set the exemption permanently from 2026, indexed for inflation.
Unlike the federal tax, District of Columbia does not allow portability of the unused state exemption between spousesD.C. Code § 47-3702Verified Sep 15, 2026View source: each spouse has an exemption of $4,988,400D.C. Code § 47-3702Verified Sep 15, 2026View source, and what the first spouse does not use is lost.
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Inheritance
Inheriting assets brings responsibility. How to manage, protect, and plan for inherited wealth — including tax implications and trust options.
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Death of a Parent
A step-by-step guide to what happens after a parent dies: the documents to find, the certificates to order, and whether probate is even required.
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Loss of a Spouse
What a surviving spouse needs to do: death certificates, survivor benefits, whether probate is even required, and the tax election that expires.
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Named as Executor
What an executor actually does: getting appointed, notifying creditors, paying debts and taxes, and where personal liability starts.
Learn moreForms for Planning and Settling an Estate in District of Columbia
Free District of Columbia forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Petition for Probate and Letters
In District of Columbia, the petition asks the Superior Court of the District of Columbia, Probate Division to appoint the personal representative, whose authority is proved by Letters of Administration; every appointment goes through the courtD.C. Code § 20-312(a)-(b) (permanent text: the Court appoints the PR and admits the will; Register of Wills is the Clerk of the Probate Division, not an appointing officer)Verified Sep 8, 2026View source.
Notice to Creditors
In District of Columbia, the notice to creditors is published for 2D.C. Code §§ 20-704, 20-903, 20-905, 20-906, 20-908Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 6 monthsD.C. Code § 20-903Verified Sep 8, 2026View source from first publication to present claims.
Renunciation of Executor
In District of Columbia, a person named as personal representative may renounce the right to serveD.C. Code § 20-303(b)(1), (c-1)Verified Sep 23, 2026View source before anyone is appointed.
Small Estate Affidavit
In District of Columbia, the Transfer by AffidavitD.C. Code § 20-351Verified Sep 8, 2026View source covers estates with personal property of $40,000D.C. Code § 20-351Verified Sep 8, 2026View source or less, 60 daysD.C. Code § 20-351Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
Estate Inventory
In District of Columbia, the personal representative files the estate inventory within 90 daysD.C. Code §§ 20-711 to 20-713.01Verified Sep 15, 2026View source of appointment.
Estate Closing
In District of Columbia, the personal representative is discharged automatically once the statutory period runsD.C. Code § 20-1301; § 20-735(b)Verified Sep 15, 2026View source, and a final accounting is required.
Tools for Planning and Settling an Estate in District of Columbia
Free calculators and checklists for planning or settling an estate in District of Columbia: will and trust costs, probate, executor pay, and inheritance taxes.
What Taxes Apply to My Inheritance?
In District of Columbia, beneficiaries owe no inheritance tax and the estate pays any estate taxD.C. Code § 47-3702Verified Sep 15, 2026View source above $4,988,400D.C. Code § 47-3702Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 12 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in District of Columbia take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular ratesD.C. Official Code § 47-1806.03(a)(11) (graduated rates, TY2022+)Verified Sep 15, 2026View source.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in District of Columbia costs an estimated $26,493D.C. Code § 20-753 (reasonableness review of attorney compensation; no statutory percentage)Verified Sep 8, 2026View source and takes 6 months to 12 months for a simple estate, with attorney fees of typically 2%D.C. Code § 20-753 (reasonableness review of attorney compensation; no statutory percentage)Verified Sep 8, 2026View source to 3.1%D.C. Code § 20-753 (reasonableness review of attorney compensation; no statutory percentage)Verified Sep 8, 2026View source of the estate. Estates under $40,000D.C. Code § 20-351Verified Sep 8, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Does Probate Cost?
Probate on a $500,000 estate in District of Columbia costs an estimated $26,493D.C. Code § 20-753 (reasonableness review of attorney compensation; no statutory percentage)Verified Sep 8, 2026View source. Attorney fees run 2%D.C. Code § 20-753 (reasonableness review of attorney compensation; no statutory percentage)Verified Sep 8, 2026View source to 3.1%D.C. Code § 20-753 (reasonableness review of attorney compensation; no statutory percentage)Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
Who Inherits Without a Will?
Without a will in District of Columbia, a surviving spouse takes the first $0 plus two-thirds of the restD.C. Code § 19-302Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per stirpesD.C. Code § 19-307Verified Sep 10, 2026View source.
How Many Death Certificates Do I Need?
In District of Columbia, certified death certificates come from the DC Health - Vital Records DivisionDC Health - Vital Records DivisionVerified Oct 15, 2026View source; the first copy costs $18DC Health - Vital Records DivisionVerified Oct 15, 2026View source.
Do I Need Probate?
In District of Columbia, estates with personal property of $40,000D.C. Code § 20-351Verified Sep 8, 2026View source or less skip probate with the Transfer by AffidavitD.C. Code § 20-351Verified Sep 8, 2026View source, 60 daysD.C. Code § 20-351Verified Sep 8, 2026View source after death.
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District of Columbia Estate Planning Resources
In-depth guides covering District of Columbia probate laws, trust requirements, and estate planning strategies.