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DC Probate vs Living Trust Calculator

DC's estate tax exemption sits far below the federal one, and it isn't portable between spouses — a basic trust doesn't fix that, but a properly built one can.

Probate side: D.C. Code § 20-751 FigureMyTax Editorial Team Free · no sign-up

By the FigureMyTax Editorial Team · How we calculate

Your DC estate

Enter your estate value and a market-rate assumption — DC sets no fixed percentage, and rates here run high.

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Estimated DC probate cost vs trust setup
Probate (estimated)
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Living trust setup
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A low, non-portable exemption that a basic trust doesn't fix

DC's standout feature: the District has its own estate tax with a 2026 exemption of just $4,988,400 — far below the federal $15 million — and that exemption is not portable between spouses. A married couple who leaves everything outright to the survivor can permanently waste the first spouse's exemption, since DC gives no automatic way to carry it forward. A basic revocable living trust doesn't solve this by itself; a credit shelter or similar trust structure, built specifically to use both spouses' exemptions, can.

DC follows the Uniform Statutory Rule Against Perpetuities (a 90-year cap), not a dynasty-trust-style abolition, and recently adopted the Uniform Trust Decanting Act (2024) for modifying existing irrevocable trusts. DC is not marketed as a trust-haven jurisdiction the way some states are — its trust considerations here are practical and tax-driven, not about duration or asset-protection innovation.

The probate side of this comparison reuses the same approach as the DC Probate Cost Calculator: reasonable fees under D.C. Code § 20-751, often running 2–4% in practice, plus attorney fees at some of the highest rates in the country — $300–$600 per hour, $4,000–$8,000 for a straightforward estate. The trust side reflects that same high-cost legal market: a basic DC revocable living trust commonly runs above the roughly $2,475 national median. See the full breakdown in DC Living Trust Setup Cost.

DC probate vs living trust — frequently asked questions

Does a living trust avoid DC's own estate tax?

No. A basic revocable living trust does not avoid DC's separate estate tax on estates above the $4,988,400 exemption — the assets are still counted for that purpose regardless of probate avoidance.

Why does DC's non-portable exemption matter for married couples?

Because DC's $4,988,400 exemption cannot transfer to a surviving spouse, a couple who leaves everything outright to each other can permanently waste the first spouse's exemption — a credit shelter or similar trust structure can preserve it instead.

How much does DC probate cost compared to a living trust?

DC sets no percentage fee schedule, and both the personal representative and attorney fees are reasonable amounts — with DC among the highest attorney rates in the country. A basic DC living trust typically costs more than the national median given the same high-cost legal market.

DC living trust tools & guides

DC Living Trust Setup CostThe market-rate breakdown Is a Living Trust Worth It in DC?A decision framework DC Living Trust Funding MistakesWhy trusts still fail to avoid probate DC Probate Cost CalculatorThe reasonable-fee breakdown DC Probate Timeline CalculatorHow long probate would take

This calculator provides an estimate for general guidance only and is not legal or financial advice. Probate-side figures are based on D.C. Code § 20-751, which sets no fixed percentage; any percentage shown is illustrative market data, not a legal rate. Trust-side figures are also illustrative market rates. This calculator does not compute DC's separate estate tax (Form D-76). Confirm current figures with the Register of Wills or a licensed DC estate planning attorney before acting.