District of Columbia estate tax in 2026
The District of Columbia taxes estates of $4,988,400 or more for deaths in 2026, with rates from 11.2 % to 16 %. Enter the taxable estate to see the tax computed on the D-76 worksheet.
- Exclusion 2026
- $4,988,400
- First rate
- 11.2 %
- Top rate, above $10,000,000
- 16 %
- Form D-76 due
- 10 months
District of Columbia estate tax for a death in 2026
$121,299
2.0 % of the taxable estate; exemption $4,988,400.
| Exemption or threshold | $4,988,400 |
| Amount above it | $1,011,600 |
| State estate tax | $121,299 |
| Return due | 10 months after death |
Estimate on the state table for 2026. Federal tax comes on top above the federal exclusion.
| Taxable estate | State tax | Share |
|---|---|---|
| $5,000,000 | $1,299 | 0.0 % |
| $6,000,000 | $121,299 | 2.0 % |
| $7,000,000 | $249,299 | 3.6 % |
| $8,000,000 | $385,299 | 4.8 % |
| $9,000,000 | $529,299 | 5.9 % |
| $10,000,000 | $681,299 | 6.8 % |
| $11,000,000 | $841,299 | 7.6 % |
Compiled by Radif Partners · How we calculate · figures read on the state revenue department, the statute and irs.gov · not legal or tax advice
For a death from January 1 to December 31, 2026, the District of Columbia exclusion is $4,988,400, up from $4,873,200 in 2025, according to the 2026 D-76 instructions of the Office of Tax and Revenue. The tax is read on a table whose first line starts at the exclusion with a tax of zero and a rate of 11.2 %, up to $5,000,000; the next lines open at each whole million, with rates rising by steps to 16 % above $10,000,000. An estate of $6,000,000 owes $121,299, one of $10,000,000 owes $681,299. The tentative tax is multiplied by the share of the gross estate located in the District, so a resident's real estate in Virginia or Maryland reduces the bill. The return, Form D-76, is filed and paid on MyTax.DC.gov within 10 months of death, and the District publishes no rule on portability between spouses.
The 2026 worksheet, line by line
The Office of Tax and Revenue no longer prints the computation inside the forms booklet; it posts a separate worksheet for each year of death (2026 D-76 instructions). The worksheet for deaths in 2026 has six lines: the tentative taxable estate, the tentative tax read on the rate table, the gross value of property located in the District, the total gross estate, the percentage of property in the District rounded to four decimal places, and the tax due, which is the tentative tax multiplied by that percentage.
| Taxable estate over | Not over | Tax on the lower amount | Rate on the excess |
|---|---|---|---|
| $4,988,400 | $5,000,000 | $0 | 11.2 % |
| $5,000,000 | $6,000,000 | $1,299 | 12.0 % |
| $6,000,000 | $7,000,000 | $121,299 | 12.8 % |
| $7,000,000 | $8,000,000 | $249,299 | 13.6 % |
| $8,000,000 | $9,000,000 | $385,299 | 14.4 % |
| $9,000,000 | $10,000,000 | $529,299 | 15.2 % |
| $10,000,000 | and above | $681,299 | 16.0 % |
The first band is narrow: only $11,600 lies between the exclusion and $5,000,000, so $1,299 is the tax at $5,000,000. Because the later brackets begin at round amounts that do not move with the exclusion, the line printed for each year changes slightly; for 2025 the second line started from a tax of more than ten thousand dollars because the exclusion was lower.
Reading one line by hand
Take a taxable estate of $7,500,000. It falls on the line that opens at $7,000,000, where the printed tax is $249,299 and the rate on the excess is 13.6 %. The excess is $500,000, which adds $68,000, for a tentative tax of $317,299. If a tenth of the gross estate were real estate in another state, line 5 of the worksheet would read 0.9000 and the tax due would be nine tenths of that amount. The calculator above performs the same steps.
What estates of different sizes owe
| Taxable estate | DC estate tax | Share of the estate |
|---|---|---|
| $5,000,000 | $1,299 | 0.0 % |
| $6,000,000 | $121,299 | 2.0 % |
| $7,500,000 | $317,299 | 4.2 % |
| $10,000,000 | $681,299 | 6.8 % |
| $15,000,000 | $1,481,299 | 9.9 % |
The average rate stays well below the marginal one. At $10,000,000 the District takes 6.8 % of the estate even though the last dollars are taxed at 15.2 %. The federal estate tax does not start until $15,000,000, so for every estate in the table the District is the only death tax.
DC estate tax on your figure
District of Columbia estate tax for a death in 2026
$249,299
| Exemption or threshold | $4,988,400 |
| Amount above it | $2,011,600 |
| State estate tax | $249,299 |
| Return due | 10 months after death |
Property outside the District
Section 47-3702 of the DC Code reduces the tax of a resident whose real or tangible property has a taxable situs outside the District, in proportion to the value of that property (DC Code 47-3702). The instructions define situs simply: real property is located where it sits, tangible personal property where it is customarily kept, and intangible property such as bank accounts and securities follows the domicile of the deceased. A Washington resident with an $8,000,000 estate including a $2,000,000 house in Virginia would owe $288,974 rather than $385,299. Partnership interests count as intangible property, even when the partnership owns real estate.
A nonresident who owned real estate or tangible property in the District files too, and pays the tentative tax multiplied by the share of the gross estate that has its situs in the District (section 47-3703). The detailed comparison with the neighboring states is on property in another state.
A city between two very different neighbors
Families in the capital region often have ties to all three jurisdictions. Virginia has no estate or inheritance tax, Maryland has both. For the same $8,000,000 estate left to two children, the engine gives $385,299 in the District, $480,000 in Maryland and $0 in Virginia. The Maryland figure rises sharply if the heirs are nephews or friends, because its inheritance tax then applies (Maryland estate tax). Moving does not remove the District's claim on real estate kept there, as moving to avoid estate tax explains.
Filing, extensions and payment
A return is required when the gross estate, before deductions, reaches $4,988,400, even if no federal Form 706 is due and even if a marital deduction leaves nothing taxable. The personal representative files Form D-76 or D-76EZ electronically on MyTax.DC.gov and uploads pages 1 to 3 of a federal Form 706 and its schedules A to O. Tax and return are due 10 months after death. A six-month extension to file can be requested on Form FR-77 before the due date; the District does not accept the federal Form 4768, and interest and late penalties apply without regard to that extension unless a federal extension has been obtained (OTR estate tax information).
The exclusion is indexed: $4,873,200 in 2025, $4,988,400 in 2026. The instructions say nothing about a surviving spouse using the unused exclusion of the first spouse, so the calculator gives a single exclusion per estate.