District of Columbia Real Estate Transfer Tax (2026)
The statewide real estate transfer tax rate in District of Columbia is 1.45%, typically paid by the split.
State transfer tax calculator
Estimated state transfer tax: $2,052 (0.46% of$450,000). The seller typically pays this in Massachusetts. Deed excise tax $2.28/$500 (0.456%).
State-level figure only — county and city surtaxes add on top in many metros (e.g., NYC 1.425% + mansion tax, Chicago 0.4%, Philadelphia ~2.28% local). Confirm with a closing attorney.
State transfer tax estimate — Calculation Summary
| Input / parameter | Value |
|---|---|
| Property price | $450,000 |
| State | Massachusetts |
| Result | |
| State transfer tax | $2,052 |
| Who pays | seller |
Source: State-level rate only. County/city surtaxes excluded — confirm with a closing attorney.
This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.
District of Columbia transfer tax details
| Item | Value |
|---|---|
| State rate | 1.45% |
| Who pays | split |
| Example: $450,000 home | $6,525 |
| Notes | Deed recordation 1.1% (<=$400K), 1.45% ($400K-$2M), 2.2% (above $2M); transfer tax split. |
Source: Compiled from tallyclose.com/transfer-tax (state statute-verified, 45 states) and faircalculator.com (2026). County and city surtaxes apply on top of state rates; verify with the local recorder or closing attorney. County and city surtaxes are separate and not shown here.
How transfer tax differs from estate tax
A real estate transfer tax is charged at closing when property changes hands — it is unrelated to estate or inheritance tax. District of Columbia's estate/inheritance tax rules are covered by the District of Columbia estate tax guide, and the federal estate tax by the federal calculator.
Frequently asked questions
Real estate transfer tax in other states
- Alabama
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