District of Columbia Deed Transfer Tax
District of Columbia (deed transfer tax) charges the whole price is taxed at the bracket rate: 1.1% up to $400,000, 1.45% above $400,000 on top of the District of Columbia state tax (the whole price is taxed at the bracket rate: 1.1% up to $400,000, 1.45% above $400,000). On a $676,500 home that is $19,618 in total. A parallel levy at the same rate as the recordation tax; customarily paid by the seller. DC has two parallel, statutorily separate levies on every sale, not a single 'state plus local' structure: the Transfer Tax (Sec. 47-903, imposed on the seller or transferor) and the Recordation Tax shown above (Sec. 42-1103, imposed on the buyer or transferee). This entry is not a true sub-jurisdiction surcharge; it is shown separately only because DC has no counties or cities beneath it and this table needs a second row for the seller-side tax that runs alongside the buyer-side Recordation Tax. Rates and thresholds mirror the Recordation Tax exactly (1.1% under $400,000, 1.45% at or above $400,000).
District of Columbia (deed transfer tax) transfer tax by purchase price
| Purchase price | State tax | District of Columbia (deed transfer tax) | Total |
|---|---|---|---|
| $150,000 | $1,650 | $1,650 | $3,300 |
| $200,000 | $2,200 | $2,200 | $4,400 |
| $250,000 | $2,750 | $2,750 | $5,500 |
| $300,000 | $3,300 | $3,300 | $6,600 |
| $350,000 | $3,850 | $3,850 | $7,700 |
| $400,000 | $4,400 | $4,400 | $8,800 |
| $450,000 | $6,525 | $6,525 | $13,050 |
| $500,000 | $7,250 | $7,250 | $14,500 |
| $600,000 | $8,700 | $8,700 | $17,400 |
| $700,000 | $10,150 | $10,150 | $20,300 |
| $800,000 | $11,600 | $11,600 | $23,200 |
| $1,000,000 | $14,500 | $14,500 | $29,000 |
Transfer tax calculator
Who pays
Seller. A parallel levy at the same rate as the recordation tax; customarily paid by the seller. DC has two parallel, statutorily separate levies on every sale, not a single 'state plus local' structure: the Transfer Tax (Sec. 47-903, imposed on the seller or transferor) and the Recordation Tax shown above (Sec. 42-1103, imposed on the buyer or transferee). This entry is not a true sub-jurisdiction surcharge; it is shown separately only because DC has no counties or cities beneath it and this table needs a second row for the seller-side tax that runs alongside the buyer-side Recordation Tax. Rates and thresholds mirror the Recordation Tax exactly (1.1% under $400,000, 1.45% at or above $400,000).
Frequently asked questions
How much is the transfer tax in District of Columbia (deed transfer tax)?
District of Columbia (deed transfer tax) charges the whole price is taxed at the bracket rate: 1.1% up to $400,000, 1.45% above $400,000, on top of the District of Columbia state tax, so a $676,500 home pays $19,618 in total ($9,809 state, $9,809 local).
Who pays the District of Columbia (deed transfer tax) transfer tax?
Seller. A parallel levy at the same rate as the recordation tax; customarily paid by the seller. DC has two parallel, statutorily separate levies on every sale, not a single 'state plus local' structure: the Transfer Tax (Sec. 47-903, imposed on the seller or transferor) and the Recordation Tax shown above (Sec. 42-1103, imposed on the buyer or transferee). This entry is not a true sub-jurisdiction surcharge; it is shown separately only because DC has no counties or cities beneath it and this table needs a second row for the seller-side tax that runs alongside the buyer-side Recordation Tax. Rates and thresholds mirror the Recordation Tax exactly (1.1% under $400,000, 1.45% at or above $400,000).
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.
District of Columbia transfer tax overview → All District of Columbia buyer closing costs →
Figures are computed from the statutes and ordinances cited above and rounded to the dollar. This is general information, not tax or legal advice.
District of Columbia transfer tax