District of Columbia Estate & Inheritance Tax 2025
District of Columbia levies a state estate tax for 2025 on the value of an estate above its $4,873,200 exemption, at marginal rates from 11.2% to 16%. The tax is paid by the estate before assets are distributed.
Enter a gross estate value below to see how much exceeds the District of Columbia exemption and an order-of-magnitude tax range. Everything runs in your browser — no data is transmitted.
Important: The District of Columbia levies an estate tax from 11.2% to 16% above a $4,873,200 exemption for 2025. This covers state-level death taxes only — it excludes the federal estate tax (exemption $13,990,000 per person for 2025) and gift tax. Estate tax is paid by the estate; inheritance tax is paid by the beneficiary. Verify current figures with the DC Office of Tax and Revenue. This is not tax or legal advice.