State estate tax
District of Columbia estate tax in 2026
Checked against state sources 2026-10-21 · Gregory Garone, CEPA®
Short answer: Yes. The District of Columbia taxes estates above $4,988,400 for deaths in 2026, at graduated rates that reach 16%. The exclusion is adjusted for inflation each year.
District of Columbia at a glance
| Tax type | Estate tax |
|---|---|
| Estate tax exemption, 2026 deaths | $4,988,400 |
| Top rate | 16% |
| Portability to a surviving spouse | No |
How the District of Columbia estate tax works
- The 2026 exclusion is $4,988,400, up from $4,873,200 for 2025 deaths.
- Returns (Form D-76) must be filed and paid electronically through MyTax.DC.gov.
- Late filing or late payment carries a penalty of 5% per month, up to 25% of the unpaid tax.
Planning points
- With an exclusion near $5 million and no portability, DC residents with estates between $5 million and $15 million can owe DC tax without owing any federal tax.
- Married couples often rely on a credit-shelter trust at the first death to use both exclusions.
Common questions
Does District of Columbia have an estate tax in 2026?
Yes. The District of Columbia taxes estates above $4,988,400 for deaths in 2026, at graduated rates that reach 16%. The exclusion is adjusted for inflation each year.
Is the DC estate tax exclusion indexed for inflation?
Yes. The Office of Tax and Revenue adjusts it each year. It rose from $4,873,200 for 2025 deaths to $4,988,400 for 2026 deaths.
Do nonresidents owe DC estate tax?
A nonresident can owe DC tax on real estate and tangible property located in the District. The D-76 instructions explain how the tax is apportioned.
Sources and limitations
Other states
Planning around District of Columbia tax?
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