What is the real estate transfer tax in District of Columbia?
In District of Columbia, a deed is taxed twice at recording, by a transfer tax imposed on the seller of 1.1% of the consideration and a recordation tax of 1.1% for which the parties to the deed are jointly and severally liable, and each rises by an additional 0.35% unless the property is residential and sold for less than $400,000. The seller is responsible for the transfer tax, but the buyer becomes jointly and severally liable for it if the seller fails to pay. An eligible first-time District homebuyer pays recordation tax on a deed of title at a reduced 0.725%, and the whole benefit of the reduction goes to the buyer. Transfers that secure a debt, and transfers between spouses, parent and child, grandparent and grandchild or domestic partners without actual consideration, are exempt from the transfer tax. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is D.C. Code §§ 42-1103, 47-902, 47-903.
| What | District of Columbia |
|---|---|
| State transfer tax | Two taxes of 1.1% each; 1.45% each from $400,000 |
What the statute says
“There is imposed on the transferor for each transfer at the time the deed is submitted to the Mayor for recordation a tax at the rate of 1.1% of the consideration paid for the transfer …”
Quoted word for word from the section’s text.
Source
D.C. Code §§ 42-1103, 47-902, 47-903
Read the statute in the Code of the District of Columbia (DC Council): code.dccouncil.gov.
Checked against the statute on November 15, 2026.
This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.
How Seayora uses this rule
This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.
Guides on this rule
- Real Estate Transfer Tax by State: Rates and Who Pays — The state real estate transfer tax rate in each of the 35 jurisdictions that charge one, with the statute and who pays where the law says.
Compare this rule in every state
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