District of Columbia Transfer Tax, Parallel Levy, Seller-Paid
District of Columbia (Transfer Tax, parallel levy, seller-paid) 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. 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/transferor) and the Recordation Tax modeled under state above (Sec. 42-1103, imposed on the buyer/transferee). This entry is not a true sub-jurisdiction surcharge; it is modeled under local[] only because DC has no counties or cities beneath it and this file's schema needs a second slot to represent the second, 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/above $400,000).
District of Columbia (Transfer Tax, parallel levy, seller-paid) transfer tax by purchase price
| Purchase price | State tax | District of Columbia (Transfer Tax, parallel levy, seller-paid) | 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. 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/transferor) and the Recordation Tax modeled under state above (Sec. 42-1103, imposed on the buyer/transferee). This entry is not a true sub-jurisdiction surcharge; it is modeled under local[] only because DC has no counties or cities beneath it and this file's schema needs a second slot to represent the second, 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/above $400,000).
Frequently asked questions
How much is the transfer tax in District of Columbia (Transfer Tax, parallel levy, seller-paid)?
District of Columbia (Transfer Tax, parallel levy, seller-paid) 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 (Transfer Tax, parallel levy, seller-paid) transfer tax?
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/transferor) and the Recordation Tax modeled under state above (Sec. 42-1103, imposed on the buyer/transferee). This entry is not a true sub-jurisdiction surcharge; it is modeled under local[] only because DC has no counties or cities beneath it and this file's schema needs a second slot to represent the second, 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/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