District of Columbia transfer tax
DC charges a deed recordation tax (paid by the buyer) and a transfer tax (paid by the seller), each 1.1% for residential sales under $400,000 and 1.45% of the whole price at $400,000 or more — a 2.9% combined total on most homes. Qualified first-time DC homebuyers pay a reduced 0.725% recordation rate.
DC has no separate county or city layer.
District of Columbia state transfer tax calculator
- State
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| DC deed recordation taxState | 1.1%–1.45% by price | Buyer | $5,800.00 |
| DC real property transfer taxState | 1.1%–1.45% by price | Seller | $5,800.00 |
| Total transfer tax (2.9% of the price) | $11,600.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in District of Columbia by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $5,500 | 2.2% | $2,750 | $2,750 |
| $400,000 | $11,600 | 2.9% | $5,800 | $5,800 |
| $600,000 | $17,400 | 2.9% | $8,700 | $8,700 |
| $800,000 | $23,200 | 2.9% | $11,600 | $11,600 |
| $1,000,000 | $29,000 | 2.9% | $14,500 | $14,500 |
| $1,500,000 | $43,500 | 2.9% | $21,750 | $21,750 |
| $2,500,000 | $72,500 | 2.9% | $36,250 | $36,250 |
| $5,000,000 | $145,000 | 2.9% | $72,500 | $72,500 |
Negotiable amounts are shown half to each side.
Selling in District of Columbia?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Common exemptions
- Transfers between spouses or domestic partners
- Gifts without consideration
- Transfers to a revocable trust
- Purchase-money mortgages (recordation tax)
- Deeds to the U.S. or DC government
- Certain lower-income homebuyer programs
Questions
Who pays transfer and recordation tax in DC?
The seller pays the transfer tax and the buyer pays the recordation tax.
What are the DC rates?
1.1% each under $400,000; 1.45% each on the whole price at $400,000 or more.
Is there a first-time buyer rate in DC?
Yes. Eligible first-time DC homebuyers pay 0.725% recordation tax; the seller's transfer tax is unchanged.
How much is transfer tax on a $500,000 house in District of Columbia?
The state part is $14,500.
Sources
- D.C. Code §42-1103 (recordation tax)
- D.C. Code §47-903 (transfer tax)
- OTR Form ROD 11 – Reduced Recordation Tax Rate for First-Time Homebuyers FY2026
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.