Exemption & rate verified against primary sources · Updated October 1, 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.
How the District of Columbia compares to the other states with an estate tax
13 states plus D.C. levy their own estate tax on top of the federal one, each with a different exemption, top rate, and calculation method — here's every one of them side by side.
| State | Exemption | Top rate | How it's calculated |
|---|---|---|---|
| Oregon | $1,000,000 | 16.0% | Graduated 10%–16% |
| Rhode Island | $1,838,056 | 16.0% | Federal credit table |
| Massachusetts | $2,000,000 | 16.0% | Federal credit table |
| Minnesota | $3,000,000 | 16.0% | Graduated 13%–16% |
| Washington | $3,000,000 | 20.0% | Flat 20% (date-sensitive) |
| Illinois | $4,000,000 | 16.0% | Lesser-of two formulas |
| the District of Columbia (this page) | $4,988,400 | 16.0% | Graduated 11.2%–16% |
| Maryland | $5,000,000 | 16.0% | Flat 16% (credit-table equiv.) |
| Vermont | $5,000,000 | 16.0% | Flat 16% |
| Hawaii | $5,490,000 | 20.0% | Graduated 10%–20% |
| Maine | $7,160,000 | 12.0% | Graduated 8%–12% |
| New York | $7,350,000 | 16.0% | Graduated + 105% cliff |
| Connecticut | $15,000,000 | 12.0% | Flat 12% |
Frequently asked questions
Does Washington, D.C. have an inheritance tax?
No. Washington, D.C. has an estate tax but no inheritance tax. The estate tax on this page is owed by the estate itself and paid before anything is distributed; beneficiaries do not owe a separate Washington, D.C. tax on what they receive. (Only Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania still charge an inheritance tax.)
What is the Washington, D.C. estate tax exemption in 2026?
$4,988,400 per person for deaths in 2026. Estates at or below that amount owe no Washington, D.C. estate tax. The District indexes its exclusion for inflation each year. The federal exemption is separate and much higher ($15,000,000 for 2026), so many estates owe Washington, D.C. estate tax and no federal estate tax.
What is the top Washington, D.C. estate tax rate?
16%. D.C.'s rates are graduated from 11.2% to 16% on the amount above the exclusion. See "How Washington, D.C. taxes an estate" above for how the rate is actually applied, and use the calculator for the exact figure on a given estate.
More on estate tax
For how federal estate tax interacts with the District of Columbia's own rules, the 2026 federal exemption, and spousal portability, see the full estate tax guide.
How the District of Columbia compares: for a single decedent dying in 2026, a $5,000,000 estate owes $1,299 in state estate tax in the District of Columbia — the lowest of the 7 jurisdictions that collect anything at that size, and a $10,000,000 estate owes $681,299. Federal estate tax is $0 in both cases. The full comparison across all 12 estate-tax states and DC, with a downloadable CSV, is in Inheritance and estate tax by state, 2026.