Property tax, transfer tax and closing costs in District of Columbia

District of Columbia: Deed recordation tax of 1.1% (1.45% over $400,000) paid by the buyer, and deed transfer tax of 1.1% (1.45% over $400,000) paid by the seller. Buyer pays the recordation tax and seller pays the transfer tax by custom and statute. Annual assessment as of January 1.

Reviewed October 15, 2026. Every line links its statute or official source.

What District of Columbia sets

Transfer tax: Deed recordation tax of 1.1% (1.45% over $400,000) paid by the buyer, and deed transfer tax of 1.1% (1.45% over $400,000) paid by the seller. Source: otr.cfo.dc.gov
Who customarily pays: Buyer pays the recordation tax and seller pays the transfer tax by custom and statute. Source: otr.cfo.dc.gov
Local transfer taxes: Not stated. No official source confirmed this yet.
Reassessment cycle: Annual assessment as of January 1. Source: otr.cfo.dc.gov
Homestead and other exemptions: Homestead deduction of $87,650 (tax year 2025) from the assessed value of an owner-occupied principal residence, with a 10% annual cap on taxable assessment increases. Source: otr.cfo.dc.gov
Owner’s title policy: Not stated. No official source confirmed this yet.
How closings run: Title company and attorney closings are both common. Source: otr.cfo.dc.gov
Survey: Not stated. No official source confirmed this yet.
Other closing customs: Not stated. No official source confirmed this yet.

District of Columbia transfer tax on a $737,000 sale

Deed recordation taxbuyer pays$10,686.50$737,000 × 1.45% (the rate for a price above the top band) = $10,686.50
Deed transfer taxseller pays$10,686.50$737,000 × 1.45% (the rate for a price above the top band) = $10,686.50

buyer pays: $10,686.50
seller pays: $10,686.50
Total transfer tax: $21,373

Statutory transfer taxes on a $737,000 sale, as of the reviewed date. Who pays is custom and contract outside the statute’s primary liability. Local taxes described above are not in this figure unless listed as a line. Recording fees, title and attorney charges are separate.

Open the District of Columbia transfer tax calculator, with a link to share and an embed for your site.

Typical property tax in District of Columbia

Median real-estate tax paid: $4,312 a year
Per month: $359
Median owner-occupied home value: $737,100
Effective rate they imply: 0.58%

Census American Community Survey five-year file, 2020-2024, tables B25103 and B25077, owner-occupied homes. The median bill rose 28% against the 2015-2019 file. An estimate for a typical home, not yours. Your bill depends on the parcel, its exemptions and the next reassessment.

For agents

Your buyers ask what closing costs in District of Columbia and who pays. This page answers from the statute, with the date it was checked. Send it, or embed the calculator on your own site.

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One email when District of Columbia rates, exemptions or transfer taxes change, and when the next reassessment lands.

Sources

Ike Mortgage LLC. NMLS ID pending. For licensing information, go to: www.nmlsconsumeraccess.org. Nothing on this page is a loan payment, rate, term or down payment, and nothing here is a Loan Estimate.