Quick answer: exclusion of $4,988,400 for 2026, then graduated bands from 11.2% to 16% that actually apply once the exclusion is subtracted. Run your own numbers in the DC estate tax calculator.
Bands measured in absolute dollars, not excess
Why the published 6.4% rate is never actually paid today
The 2026 exclusion, $4,988,400, sits inside the "$4 million to $5 million" band. Because everything at or below the exclusion is untaxed regardless of which band it occupies, the bands below $4,988,400 — 6.4% through 10.4% — are entirely absorbed by the exclusion for every estate today. The first dollar any DC estate actually pays tax on falls in the remaining sliver of the $4-5 million band, taxed at 11.2%.
A steadily rising exclusion, not always tied to federal law
DC's exclusion started at $1,000,000 for deaths from 2003 through 2016, then rose to $2,000,000 for 2017, jumped sharply to $5,600,000 for 2018 as DC began tracking a figure closer to the pre-TCJA federal exclusion, and has grown gradually since — $5,681,760 for 2019, $5,762,400 for 2020, and further increases through $4,528,800 for 2023 and $4,988,400 for 2026.
Out-of-DC property reduces the bill
For a DC resident who also owns real or tangible personal property outside the District, the computed tax is reduced by the proportion that the value of that out-of-DC property bears to the decedent's total gross estate.
A local probate attorney can review your estate — many offer a free consultation.
Form D-76 must be filed whenever the gross estate is $1,000,000 or more, even if no federal Form 706 is required, and the return is due 10 months after death — a full month longer than the 9-month deadline common in most states. Interest on unpaid tax runs at 10% per year compounded daily, with a penalty of 5% per month (capped at 25%) for late filing or payment.