District of Columbia Transfer Tax: How Much It Is and Who Pays
District of Columbia's Recordation Tax (buyer-paid) is the whole price is taxed at the bracket rate: 1.1% up to $400,000, 1.45% above $400,000: $9,809 on a $676,500 home. Cities and counties add their own; District of Columbia (Transfer Tax, parallel levy, seller-paid)'s brings the total there to $19,618.
District of Columbia transfer tax by purchase price
| Purchase price | State tax | Total |
|---|---|---|
| $150,000 | $1,650 | $1,650 |
| $200,000 | $2,200 | $2,200 |
| $250,000 | $2,750 | $2,750 |
| $300,000 | $3,300 | $3,300 |
| $350,000 | $3,850 | $3,850 |
| $400,000 | $4,400 | $4,400 |
| $450,000 | $6,525 | $6,525 |
| $500,000 | $7,250 | $7,250 |
| $600,000 | $8,700 | $8,700 |
| $700,000 | $10,150 | $10,150 |
| $800,000 | $11,600 | $11,600 |
| $1,000,000 | $14,500 | $14,500 |
Transfer tax calculator
Who pays
In District of Columbia the buyer pays the transfer tax. Imposed on the transferee/buyer as a practical matter, with the parties to the deed jointly and severally liable (D.C. Code Sec. 42-1103(c)). Source
City and county transfer taxes in District of Columbia
These stack on the state tax. Open a jurisdiction for the combined figure at every price.
| Jurisdiction | Local rate | Total on a $676,500 home |
|---|---|---|
| District of Columbia (Transfer Tax, parallel levy, seller-paid) | the whole price is taxed at the bracket rate: 1.1% up to $400,000, 1.45% above $400,000 | $19,618 |
Frequently asked questions
How much is the transfer tax in District of Columbia?
The state rate is the whole price is taxed at the bracket rate: 1.1% up to $400,000, 1.45% above $400,000, which is $9,809 on a $676,500 home; District of Columbia (Transfer Tax, parallel levy, seller-paid) add a local tax on top.
Who pays the transfer tax in District of Columbia?
In District of Columbia the buyer pays the transfer tax. Imposed on the transferee/buyer as a practical matter, with the parties to the deed jointly and severally liable (D.C. Code Sec. 42-1103(c)). Source
Is there a mortgage or recordation tax too?
No. District of Columbia taxes the deed only; recording the mortgage costs a flat recording fee, not a percentage.
Are there exemptions?
A qualifying first-time DC homebuyer's Recordation Tax rate drops to 0.725% of price regardless of tier (D.C. Code Sec. 42-1103(e)); the same reduced-rate mechanism is understood to apply to the parallel Transfer Tax for a qualifying buyer, though that was not independently confirmed against Sec. 47-903's text this session.
Sources
Rates as the statute or revenue department publishes them, checked 2026-09-22. Figures are computed from those rates and rounded to the dollar; exemptions for first-time buyers or principal residences are noted where they exist and are not applied. All sources.
All District of Columbia buyer closing costs → District of Columbia title insurance cost →
Figures are computed from the statute cited above and rounded to the dollar. This is general information, not tax or legal advice.
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