Quick answer: yes — an estate can owe zero federal estate tax and still owe real money to DC, because the DC exclusion sits at less than a third of the federal line. Run your own numbers in the DC estate tax calculator.
Two exclusions, a wide gap
The federal estate tax exemption sits at roughly $15,000,000 per individual for 2026. DC's own exclusion is $4,988,400 — less than a third of the federal line. Any estate between those two numbers owes nothing federally but can face a genuine DC tax bill starting at an effective 11.2%.
A history loosely tied to federal law, then decoupled
Ordinary DC homeowners can cross this line
DC real estate values, retirement accounts, and life insurance can add up past $4,988,400 well before an estate ever comes close to the federal exemption — a genuinely common situation for longtime DC homeowners who assume federal safety means no death tax exposure at all.
A local probate attorney can review your estate — many offer a free consultation.
See the full threshold and rate breakdown for exactly how the banded schedule applies once an estate crosses DC's own line.