Washington DC Real Estate Transfer Tax Calculator

DC Transfer Tax + Recordation Tax Rates:
  • Consideration ≤ $400,000: 1.1% transfer tax + 1.1% recordation tax
  • Consideration > $400,000: 1.45% transfer tax + 1.45% recordation tax
Transfer tax paid by seller; recordation tax paid by buyer. Total: 2.2% or 2.9%.
📋 DC Office of Tax and Revenue – Real Property Transfer Tax
$
Seller Pays
DC Transfer Tax
$0.00
Total Seller Tax
$0.00
Buyer Pays
DC Recordation Tax
$0.00
Total Buyer Tax
$0.00
Total Transfer Tax
$0.00
Note: DC applies the rate based on whether the full consideration is above or below $400,000. The transfer tax is paid by the seller and the recordation tax by the buyer; however, the parties may negotiate who pays. First-time homebuyers may qualify for recordation tax exemptions — consult the DC OTR for details.

How the Washington DC Transfer Tax is Calculated

Washington DC has a unique two-part transfer tax structure. Every real estate transaction involves both a transfer tax (paid by the seller) and a recordation tax (paid by the buyer). For properties selling at or below $400,000, each tax is 1.1% — for a combined total of 2.2%. For properties above $400,000, both rates rise to 1.45% each, for a combined total of 2.9%. The taxes are calculated on the full sale price.

Who Pays the Transfer Tax in Washington DC?

By statute, the DC transfer tax is the seller's responsibility and the recordation tax is the buyer's responsibility. However, the parties may negotiate a different allocation in their purchase agreement. First-time homebuyers purchasing below certain thresholds may qualify for an exemption or reduction of the recordation tax. Consult the DC Office of Tax and Revenue for current eligibility criteria.

Common Exemptions

Certain DC real estate transactions qualify for exemptions from the transfer and recordation taxes. Common exemptions include first-time homebuyer purchases below specified price thresholds, transfers between spouses, transfers to qualifying nonprofits, and certain governmental transfers. Given the significant tax amounts in DC's market, always consult a DC real estate attorney or title company before closing.

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