Updated 2026-07-08
The number that matters
Two figures decide the outcome for a District of Columbia estate.
| Figure | Amount |
|---|---|
| Exemption | ~$4,710,000 |
| Top rate | 16% |
| Source | DC Office of Tax and Revenue (confirm current figure before relying on it) |
DC vs the federal exemption
The federal exemption for 2026 is $15 million per person; DC's own exemption is less than a third of that. That gap is the whole story here: an estate consisting of a District home and a retirement account can clear DC's threshold while owing the IRS nothing at all. Only the value above $4.71 million is taxed, at rates topping out at 16%, after the unlimited marital deduction and charitable bequests reduce the taxable estate.
What the calculator adds
Run a DC estate value through the estate tax calculator to see the federal and District figures side by side, including the effect of marital and charitable deductions. Lifetime gifting (the gift tax calculator) and the step-up in basis (the step-up calculator) are the standard levers for estates approaching the District's threshold.
Things to know before you file in DC
The DC exemption is not indexed the same way the federal one is, so the current figure should be confirmed with the Office of Tax and Revenue rather than assumed from a prior year. Because the gap between the District and federal thresholds is wide, an estate can trigger a DC filing requirement while owing the IRS nothing at all, which surprises families who only checked the federal number.