District of Columbia transfer tax calculator
The District of Columbia charges the deed transfer tax at 1.1% under $400,000; 1.45% at $400,000 and above plus the deed recordation tax at 1.1% under $400,000; 1.45% at $400,000 and above. On a $735,000 home, that comes to $21,315. By custom, the seller pays $10,658 and the buyer $10,658.
Below is every District of Columbia transfer tax rate, state, county and city, and who pays it by custom. Rates checked 2026-09-30.
Free District of Columbia seller net sheet calculator
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| Real estate commission (5%) | −$36,750 |
| First mortgage payoff | −$440,000 |
| Deed transfer tax | −$10,658 |
| Release / satisfaction recording | −$30 |
| Title insurance and settlement | −$400 |
| Other closing fees | −$50 |
| Estimated net to seller | $247,113 |
How much is the transfer tax in District of Columbia?
On a $735,000 home, it is about $21,315 at statewide rates. The table lists the state rules, with who pays each one by custom.
| Tax | Level | Rate | Who pays by custom |
|---|---|---|---|
| Deed transfer tax | State | 1.1% under $400,000; 1.45% at $400,000 and above | Seller |
| Deed recordation taxApplies: not first-time buyers | State | 1.1% under $400,000; 1.45% at $400,000 and above | Buyer |
| Deed recordation tax (DC first-time homebuyer reduced rate)Applies: first-time buyersForm ROD 11: 0.725% for DC first-time buyers with household income <= 180% AMI and price <= $777,000 (FY2026 ceiling, from 2025-10-01; FY2027 ceiling takes effect 2026-10-01 — re-check). | State | 0.725% (income and price limits apply) | Buyer |
| Deed recordation tax (first-time buyer above price ceiling)Applies: first-time buyersFirst-time buyer benefit does not apply above the price ceiling. | State | 1.45% (above the first-time buyer price ceiling) | Buyer |
Who pays the transfer tax in District of Columbia?
On a $735,000 home at statewide rates, the seller pays $10,658 and the buyer $10,658. Deed transfer tax: paid by the seller. Deed recordation tax: paid by the buyer. The purchase contract can change who pays.
How does the District of Columbia transfer tax change with price?
It goes up with the price. On a $1,000,000 home, it is about $29,000 at statewide rates.
| Sale price | Seller pays | Buyer pays | Total |
|---|---|---|---|
| $250,000 | $2,750 | $2,750 | $5,500 |
| $500,000 | $7,250 | $7,250 | $14,500 |
| $735,000 typical home | $10,657.50 | $10,657.50 | $21,315 |
| $1,000,000 | $14,500 | $14,500 | $29,000 |
Are there transfer tax exemptions in the District of Columbia?
Often, yes. Transfers between spouses, to a living trust, and by gift or inheritance are often exempt or taxed less. So are some first-time buyer and low-price sales. In the District of Columbia, the special rules in the table above apply only in the cases they name. The calculator covers an ordinary home sale. Check an exemption with the title company or the District recorder before you count on it.
Sources
Checked 2026-09-30. These are estimates, not tax advice. The title or escrow company confirms the final figures.
District of Columbia transfer tax questions
How much is the transfer tax in the District of Columbia?
The District of Columbia charges the deed transfer tax at 1.1% under $400,000; 1.45% at $400,000 and above plus the deed recordation tax at 1.1% under $400,000; 1.45% at $400,000 and above. On a $735,000 home, that comes to $21,315. By custom, the seller pays $10,658 and the buyer $10,658.
Who pays the transfer tax in the District of Columbia?
Deed transfer tax: paid by the seller. Deed recordation tax: paid by the buyer. The purchase contract can change who pays.
How much is the transfer tax on a $500,000 home in the District of Columbia?
About $14,500 at statewide rates ($7,250 seller, $7,250 buyer).
Does the buyer pay transfer tax in the District of Columbia?
Yes, by custom the buyer pays part of it. That is $10,658 of the $21,315 on a $735,000 home.
Is the transfer tax deductible?
Not as a tax. For a seller, the transfer tax is a selling expense that lowers the gain on the sale. A buyer who pays it adds it to the home's cost basis (IRS Publications 523 and 551). Ask a tax adviser about your sale.
When is the transfer tax paid?
At closing. The title or escrow company collects it from the side that owes it. It pays the tax when the deed is recorded.
Put the deed transfer tax on a seller net sheet.
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