DC · State estate & inheritance tax
District of Columbia estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for District of Columbia (DC), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and District of Columbia fee schedules.
Data updated 2026-08-06
- State estate-tax exemption · Moderate exemption vs. federal
- $4.99M
- Estate-tax top rate · High top rate
- 16%
- Inheritance tax · Most states have none
- None
- Typical probate timeline · Slower than most states
- 9–18 mo
The verdict
District of Columbia taxes estates above $4.99M at up to 16%, and probate typically takes about 14 months, putting it in the 10th percentile of 51 for estate-friendliness, among the less estate-friendly states.
- 10th
- Estate-friendliness percentile of 51
- 1.6/5
- Estate-friendliness score
- 28/100
- Probate Burden Score (F)
- 13
- States with a state-level estate tax
Estate-friendliness blends tax presence, probate cost and timeline into one composite score. District of Columbia ranks ahead of 5 of the other 50 states on that composite. On maximum probate filing fee alone, District of Columbia sits #21 of 51 (lowest fee = #1).
Based on this state's own probate-cost record -- filing fee, timeline, executor fee, and attorney fee -- each benchmarked against every tracked state (50 states + DC). Not a measure of estate-tax or inheritance-tax burden, which are shown separately above.
Estate tax docket plate
Sheet DC · District of Columbia $4.99M · 16%
ESTATE-ONLY · DECOUPLED · STEEP-16 · NO-PORT · FEE-MID · LOCAL-CODE
- ESTATE-ONLY Estate tax only
- DECOUPLED Far below federal
- STEEP-16 Top 16%
- NO-PORT No portability
- FEE-MID Max $300
- LOCAL-CODE Local probate code
Nearest exemption peer: Maryland (+ 0.0M)
Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.
District of Columbia standing among 13 estate-tax states
- District of Columbia is one of 13 of 51 surveyed jurisdictions that levy a state estate tax.
- State exemption $4.99M sits $10.01M below the permanent federal $15M line, that gap is the District of Columbia-only taxable band the IRS SOI tables do not print as a rank.
- Maximum probate filing fee $300 is at or below the corpus lower third (≤ $300) · corpus #21 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, District of Columbia ranks ahead of 1 other states in this extract.
Exemption neighbourhood around District of Columbia
Lowest/highest poles plus estate-tax states nearest District of Columbia on exemption ($M). Full ladder: /rankings/lowest-exemptions/.
State Estate Tax
DC estate tax: $4,988,400 exemption (2026, inflation-adjusted annually). Graduated rates 11.2%-16%. No portability between spouses.
Inheritance Tax
Beneficiaries owe no state inheritance tax in District of Columbia
Probate Costs
Small estate: personal property under $40,000. DC also has real estate transfer tax.
Probate Code
District of Columbia has not adopted the Uniform Probate Code.
Property System
District of Columbia follows common-law (separate property) rules.
Federal estate-tax returns filed - District of Columbia
Returns filed by state residents, by IRS filing year
District of Columbia probate timeline
Months from filing to distribution, minimum, typical, and maximum
District of Columbia's probate timeline vs. every US state
Upper-bound probate duration (18 mo) across all 51 states
18 Longer than most longer than 61% of 51 states
every US state, bucketed by value
Each bar is a band; taller bars hold more states. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count and share, and where it sits relative to this entry.
Source PlainEstate probate-timeline dataset, all 51 states · current
Cost vs. speed, all 51 states
Where District of Columbia lands on cost and speed together
Each dot is a state, plotted by its maximum court filing fee (x) against its upper-bound probate timeline (y). States that adopted the Uniform Probate Code average $344 and 13.6 months to probate; states that haven't average $457 and 15 months. Streamlining the legal process correlates with a cheaper court-fee schedule too, not just a faster one.
View all 51 states as a list
- Colorado : $164 max filing fee, 12 mo probate timeline (UPC-adopted)
- Alaska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Connecticut : $200 max filing fee, 18 mo probate timeline (non-UPC)
- Idaho : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Indiana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Montana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Nebraska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- North Dakota : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Maine : $250 max filing fee, 12 mo probate timeline (UPC-adopted)
- Wisconsin : $250 max filing fee, 12 mo probate timeline (non-UPC)
- Arkansas : $300 max filing fee, 18 mo probate timeline (non-UPC)
- District of Columbia (highlighted above) : $300 max filing fee, 18 mo probate timeline (non-UPC)
- Georgia : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Hawaii : $300 max filing fee, 18 mo probate timeline (UPC-adopted)
- Kansas : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Kentucky : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Mississippi : $300 max filing fee, 12 mo probate timeline (non-UPC)
- New Hampshire : $300 max filing fee, 12 mo probate timeline (non-UPC)
- New Mexico : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
- South Dakota : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
- West Virginia : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Wyoming : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Utah : $350 max filing fee, 12 mo probate timeline (UPC-adopted)
- Arizona : $380 max filing fee, 12 mo probate timeline (UPC-adopted)
- Florida : $400 max filing fee, 18 mo probate timeline (UPC-adopted)
- Louisiana : $400 max filing fee, 18 mo probate timeline (non-UPC)
- Missouri : $400 max filing fee, 12 mo probate timeline (non-UPC)
- Oklahoma : $400 max filing fee, 18 mo probate timeline (non-UPC)
- Rhode Island : $400 max filing fee, 18 mo probate timeline (non-UPC)
- Texas : $400 max filing fee, 12 mo probate timeline (non-UPC)
- Virginia : $400 max filing fee, 12 mo probate timeline (non-UPC)
- Washington : $400 max filing fee, 12 mo probate timeline (non-UPC)
- California : $435 max filing fee, 18 mo probate timeline (non-UPC)
- Iowa : $450 max filing fee, 18 mo probate timeline (non-UPC)
- Vermont : $450 max filing fee, 12 mo probate timeline (non-UPC)
- Alabama : $500 max filing fee, 12 mo probate timeline (non-UPC)
- Delaware : $500 max filing fee, 12 mo probate timeline (non-UPC)
- Illinois : $500 max filing fee, 18 mo probate timeline (non-UPC)
- Nevada : $500 max filing fee, 12 mo probate timeline (non-UPC)
- New Jersey : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
- Ohio : $500 max filing fee, 18 mo probate timeline (non-UPC)
- Oregon : $500 max filing fee, 12 mo probate timeline (non-UPC)
- South Carolina : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
- Tennessee : $500 max filing fee, 18 mo probate timeline (non-UPC)
- Michigan : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
- Minnesota : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
- North Carolina : $600 max filing fee, 18 mo probate timeline (non-UPC)
- Pennsylvania : $700 max filing fee, 18 mo probate timeline (UPC-adopted)
- Maryland : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
- Massachusetts : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
- New York : $1,250 max filing fee, 24 mo probate timeline (non-UPC)
Federal Estate Tax Filings - District of Columbia
IRS Statistics of Income data showing estate tax returns filed by District of Columbia residents.
What changed: reported federal estate-tax returns increased by 8 from 24 in 2022 to 32 in 2023. This compares adjacent IRS filing-year releases; it does not describe a change in state tax law.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | 32 | $1.6B | N/A | $61,553K |
| 2022 | 24 | $1.3B | $0.1B | $60,210K |
| 2021 | 25 | $0.7B | $0.0B | $10,797K |
Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.
District of Columbia estate-tax shape: ESTATE-ONLY·LOW-FEE·SOI-SPARSE
District of Columbia adds a state estate-tax layer - for many households the state exemption binds before the permanent federal line. IRS SOI prints only 32 federal returns here in the latest year, a sparse SOI footprint. Exemption $4,988,400 with rates from 11.2% to 16%; no spousal portability.
IRS Statistics of Income data show 32 federal estate tax returns filed by District of Columbia residents in filing year 2023, reporting $1.60 billion in combined gross estate value. Multi-year SOI average: roughly 27 taxable filings/year. Effective federal rate on reported gross estates ≈ 6.9% (2 published pairs).
Probate clock 9–18 mo · max filing $300 · corpus #21 of 51 · statutory attorney ≈ 5% · non-UPC · common law · small-estate track under $40,000.
States with similar estate-tax and probate profiles to District of Columbia
Similar exemption threshold
Nearest estate-tax states by exemption ($5M here).
Similar top marginal rate
Nearest estate-tax states by top rate (16% here).
Similar probate filing fee
Nearest states by maximum probate filing fee ($300 here).
District of Columbia Estate Tax FAQs
Does District of Columbia have an estate tax?
Yes. District of Columbia has a state estate tax with a $4,988,400 exemption, with rates from 11.2% to 16%. This is in addition to the federal estate tax.
Does District of Columbia have an inheritance tax?
No. District of Columbia does not impose a state inheritance tax on beneficiaries. Unlike an estate tax (paid by the estate), an inheritance tax is paid by the person receiving the assets. Only six states currently levy this tax. District of Columbia has not adopted the Uniform Probate Code, so probate practice can vary by county.
How long does probate take in District of Columbia?
Probate in District of Columbia typically takes 9 to 18 months. Estates under $40,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in District of Columbia?
Court filing fees in District of Columbia range from $45 to $300. Attorney fees are typically 5% of the estate value (statutory).
Where does District of Columbia sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, District of Columbia ranks #21 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.
Is District of Columbia's probate timeline shorter or longer than most states?
District of Columbia's upper-bound probate estimate of 18 months is shorter than 2% of the 51 states PlainEstate tracks (31 states have a shorter estimate, 1 have a longer one). A shorter upper bound means less exposure to worst-case delays, not a guarantee every estate closes that fast.
Can you avoid probate in District of Columbia?
Yes. Common probate avoidance strategies in District of Columbia include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. District of Columbia also offers a simplified process for small estates under $40,000.
What happened to the 2026 federal estate tax sunset, and how does it affect District of Columbia residents?
The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. District of Columbia residents still face state estate tax in addition to federal estate tax, so the state-level rules remain the main planning consideration for most District of Columbia estates.
How District of Columbia’s probate clock interacts with its estate-tax layer: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
Notice a figure that looks out of date, such as a state changing its exemption or rate? Report it via the contact page and we'll verify it against the source and correct it, per our editorial policy.
Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.
Read our methodology - how this data is sourced, computed, and verified.
What to do with District of Columbia's numbers
Every state page here answers one question: what does the tax layer look like. These are the next steps.
- District of Columbia is one of 13 states with a state-level estate tax; see how its exemption and top rate compare across the full set before assuming this is a typical rule. All 50 states
- A documented plan (will, trust, beneficiary designations) determines who actually inherits, regardless of which state or federal tax layer applies. Estate planning basics
- Full corpus context: see the current gift-tax exclusion and lifetime exemption that interact with any state-level threshold. Gift tax explained
Figures are compiled from IRS Statistics of Income and state statutes; verify current thresholds with a qualified attorney before acting.