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Washington DC Estate Tax Calculator

$4,988,400 exclusion for 2026, then a graduated schedule that runs from 11.2% up to a flat 16% — the DC Code's own quirk means the lowest published rate, 6.4%, is never actually reached by any real estate today.

Based on D.C. Code §47-3702 FigureMyTax Editorial Team Free · no sign-up

By the FigureMyTax Editorial Team · Reviewed 2026 · How we calculate

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A rate table built around absolute dollar bands

Straight from the statute: D.C. Code §47-3702(a-1) sets the rate at a flat 16%, "except that the portion of the taxable estate that does not exceed the current zero bracket amount shall be taxed at 0%," with twelve intermediate bands running from 6.4% (over $1 million but not over $1.5 million) up to 15.2% (over $9 million but not over $10 million). The "zero bracket amount" is simply DC's own term for the current exclusion.

Why the lowest rate anyone actually pays is 11.2%

Because the 2026 exclusion, $4,988,400, falls inside the "$4 million to $5 million" band, everything below that exclusion is untaxed — regardless of which lower band it would otherwise occupy. The first dollar any DC estate actually owes tax on lands in the 11.2% band, not the 6.4% band the statute lists first.

No portability, but an unlimited marital deduction

DC doesn't let a surviving spouse add a deceased spouse's unused exclusion to their own. See Portability & Marital Deduction for how the marital deduction works instead.

Washington DC estate tax — frequently asked questions

What is DC's estate tax exclusion?

$4,988,400 for 2026 — a figure the DC Code calls the "zero bracket amount," which has grown steadily from $1,000,000 in 2003.

What is DC's estate tax rate?

A graduated schedule from 6.4% up to a flat 16%, applied to absolute dollar bands of the taxable estate from $1 million to $10 million and beyond — but because the exclusion itself sits inside one of those bands, the lowest rate any DC estate actually pays today is 11.2%.

Why can't a DC estate pay the lowest published rate of 6.4%?

Because the current $4,988,400 exclusion falls inside the $4 million to $5 million band, everything below the exclusion is untaxed regardless of which band it would otherwise sit in — so the first dollar an estate actually pays tax on lands in the 11.2% band, not the lower bands below it.

Does DC allow portability between spouses?

No — each spouse has one exclusion, and any amount unused at the first spouse's death cannot transfer to the survivor.

Washington DC estate tax tools & guides

DC Estate Tax: Threshold & Rate BandsHow the absolute-dollar bands actually apply DC vs Federal Estate TaxWhy $15M federal safety doesn't mean $0 DC tax DC Estate Tax PortabilityWhy there isn't any, and the marital deduction instead DC Probate Cost CalculatorThe full cost picture, including this tax DC Executor Fee CalculatorWhat the executor gets paid

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on D.C. Code §47-3702. Actual tax depends on the estate's full facts, including out-of-DC property apportionment. Confirm current figures with the DC Office of Tax and Revenue or a licensed attorney before acting.