DISTRICT OF COLUMBIA INHERITANCE AND ESTATE TAX · DEATHS IN 2026
District of Columbia inheritance and estate tax calculator
The District of Columbia has no inheritance tax, but it taxes estates over $4,988,400 at rates from 11.2% to 16%. On a $6,000,000 estate with nothing left to a spouse or charity, District of Columbia estate tax is $121,299, 2.02% of the estate. No federal estate tax is due on an estate under the $15,000,000 federal exclusion.
Tax on the estate
- Total estate and inheritance tax
- $121,299.00
- Federal estate tax
- $0.00
- District of Columbia estate tax
- $121,299.00
- District of Columbia exemption
- $4,988,400.00
District of Columbia and federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts. Federal tax is figured after deducting the state tax.
| Estate | Federal estate tax | District of Columbia estate tax |
|---|---|---|
| $4,000,000 | $0 | $0 |
| $6,000,000 | $0 | $121,299 |
| $10,000,000 | $0 | $681,299 |
| $15,000,000 | $0 | $1,481,299 |
| $25,000,000 | $2,767,480 | $3,081,299 |
District of Columbia inheritance and estate tax questions
Does the District of Columbia have an inheritance tax?
No. The District of Columbia has no inheritance tax, but it taxes estates over $4,988,400 at rates from 11.2% to 16%.
How much is District of Columbia estate tax on a $6,000,000 estate?
With nothing left to a spouse or charity, a $6,000,000 estate owes $121,299 of District of Columbia estate tax and a $10,000,000 estate owes $681,299. Neither owes federal estate tax, which starts above $15,000,000.
When is the DC estate tax due?
Ten months after death. The return must be filed electronically on MyTax.DC.gov, and interest on late tax is 10% a year, compounded daily.
Can a small DC estate skip full probate?
An estate of $80,000 or less can be administered as a small estate, a limit set by a 2025 amendment to D.C. Code 20-351.
What the calculator leaves out
- The calculator assumes the decedent lived in the state and all property is there; property elsewhere reduces the tax by apportionment.
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.