Exemption & rate verified against primary sources · Updated August 27, 2026
the District of Columbia Estate Tax in 2026: Exemption, Rates & Calculator
The District of Columbia's estate tax exemption — $4,988,400 for 2026 — adjusts every year for inflation, unlike several states that keep theirs fixed. Above that threshold, seven graduated brackets run from 11.2% up to 16%.
Calculate the District of Columbia estate tax for your situationHow the District of Columbia taxes an estate
D.C.'s bracket table is fed the full taxable estate directly — the exemption (D.C. calls it the "zero bracket amount") is built in as the first bracket's own 0% band, and the rate climbs gradually from there rather than jumping straight to 16%.
Applied to the full D.C. taxable estate — the exemption ("zero bracket amount") is bracket 1's own 0% band.
| Range | Rate |
|---|---|
| $0 – $4,988,400 (zero bracket amount) | 0.0% |
| $4,988,400 – $5,000,000 | 11.2% |
| $5,000,000 – $6,000,000 | 12.0% |
| $6,000,000 – $7,000,000 | 12.8% |
| $7,000,000 – $8,000,000 | 13.6% |
| $8,000,000 – $9,000,000 | 14.4% |
| $9,000,000 – $10,000,000 | 15.2% |
| Over $10,000,000 | 16.0% |
Worked example
A $10,000,000 D.C. taxable estate falls in the top bracket (over $10,000,000). Tax is $681,299 — the cumulative tax through all the brackets below it, since $10,000,000 sits exactly at the top bracket's threshold.
Rules worth knowing
- The $4,988,400 exemption for 2026 is up from $4,873,200 in 2025 — D.C. adjusts it annually for cost-of-living, so it's worth re-checking the current year's figure.
- No official 2026 rate worksheet had been published as of this page's last verification — the 2026 table shown here was derived by applying the same methodology the District's own published 2025 worksheet uses, verified to reproduce that 2025 table exactly.
Filing deadline
The federal Form 706 return, when required, is due 9 months after the date of death (IRC §6075(a)). D.C.'s own Form D-76 has its own deadline — confirm the exact requirement with the D.C. Office of Tax and Revenue rather than relying on the federal date.
More on estate tax
For how federal estate tax works alongside state estate tax, the 2026 federal exemption, and spousal portability, see the full estate tax guide.