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DC charges recordation and transfer taxes of 1.1% each below $400,000 and 1.45% each from $400,000, on the whole price. The District charges two distinct deed taxes. For an ordinary residential deed of title, identify the full non-nominal consideration and the buyer's confirmed treatment before estimating the amount assigned to either side.
Residential deed taxes and settlement worksheet
Reviewed 2026–2027 ordinary nonexempt residential deed of title: non-nominal full consideration, no cooperative interest, lease or separate security-instrument tax. Each ordinary deed tax is 1.1% below $400,000 or 1.45% from $400,000 on the whole value. Standard budget assigns recordation to buyer and transfer to seller without relieving statutory joint liability. A confirmed eligible first-time District buyer receives 0.725% recordation, leaving seller transfer unchanged; use current ROD 11 eligibility rather than guessing indexed ceilings. Special transactions or contractual reallocations require quotes. Recording, lender and settlement fees separate.
| Parameter | Amount | In effect | Primary source |
|---|---|---|---|
| Recordation tax, residential deed under $400,000 | 1.1% of consideration | Current DC Code 42-1103(a)(1) | DC Code 42-1103 |
| Recordation tax from $400,000 | 1.45% of the whole consideration (1.1% plus an additional 0.35%) | Additional 0.35% beginning October 1, 2006 | DC Code 42-1103(a-4) |
| Transfer tax, residential deed under $400,000 | 1.1% of consideration | Current DC Code 47-903(a) | DC Code 47-903 |
| Transfer tax from $400,000 | 1.45% of the whole consideration | Additional 0.35% beginning October 1, 2006 | DC Code 47-903(a-4) |
| Eligible first-time District homebuyer | Recordation reduced to 0.725% for a deed of title; the benefit goes to the buyer | Beginning October 1, 2017 | DC Code 42-1103(e) |
| Nominal consideration | Fair market value is the base when consideration is under 30% of it | Current OTR guidance | OTR Recorder of Deeds FAQ |
Exactly $400,000 changes both ordinary rates
The OTR residential tax table applies 1.1% separately to recordation and transfer below $400,000, or 1.45% each from $400,000. Each rate applies to the whole value. A $400,000 ordinary deed therefore produces $5,800 recordation and $5,800 transfer; it is not a marginal tax on only the excess.
One District rate, whatever the neighborhood
The District is a single taxing jurisdiction, so a Capitol Hill rowhouse and a condo in Ward 8 at the same price owe the same two taxes; there is no county or city layer to add. At $750,000 each tax is 1.45% of the whole price, $10,875 recordation and $10,875 transfer, $21,750 together before any first-time relief. The worked examples below include that row.
Confirmed first-time relief belongs to the buyer
DC Code 42-1103(e) provides a 0.725% recordation rate for an eligible first-time District homebuyer. The benefit is allocated to the grantee, while the seller's transfer charge remains unchanged. A confirmed qualifying $500,000 deed has $3,625 buyer recordation and $7,250 seller transfer.
Eligibility requires the applicable current ROD 11 process, including property eligibility, residency, household income and homestead documentation at recordation. This worksheet does not determine those facts or invent a future purchase-price ceiling. Selecting the confirmed option means you have established eligibility for the actual recording date. A cooperative economic interest has different rates and falls outside this residential deed-of-title model.
Statutory liability survives a contractual split
DC Code 47-903 makes the transferor responsible for transfer tax and the transferee liable if it is unpaid. Recordation liability is also joint under section 42-1103. This budget assigns transfer to seller and recordation to buyer. Enter a confirmed full quote for your side when the contract reallocates payment.
Nominal consideration uses fair-market-value rules. Leases, commercial property, gifts, exemptions, refinancing and separate security interests require their applicable treatment rather than this ordinary-sale calculation. Recording service charges, lender fees, title services, reserves and prepaids are separate entered amounts.
DC residential deed examples
| Scenario | Taxable value | State tax | Local amount | Tax subtotal |
|---|---|---|---|---|
| Below the residential threshold | $399,999.00 | $4,399.99 | $4,399.99 | $8,799.98 |
| At $400,000: higher whole-value rate | $400,000.00 | $5,800.00 | $5,800.00 | $11,600.00 |
| Confirmed first-time eligibility; seller unchanged | $500,000.00 | $7,250.00 | $3,625.00 | $10,875.00 |
| $750,000 rowhouse, any ward | $750,000.00 | $10,875.00 | $10,875.00 | $21,750.00 |
Use the cash-to-close equations to distinguish these deed taxes from the down payment, credits or seller mortgage payoff. A complete closing budget still requires the actual transaction documents and fee quotes.