Taxes in District of Columbia
Every state-level tax in District of Columbia, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
The District of Columbia's second-highest cigarette tax in the nation, ranked 2 of 51, signals a jurisdiction willing to lean hard on a narrow consumer base to raise revenue. That same instinct shows up in its estate tax, which reaches estates valued above $4,716,600 at a top rate of 16% — yet the threshold is indexed to inflation annually, so it drifts upward each year rather than catching more families over time. For anyone weighing a move, the takeaway is a tax code that squeezes specific behaviors and large transfers while letting the estate trigger slowly recede.
State income tax
10.75% 7 brackets · graduated.
Local income tax: Washington DC levies an income tax of a local tax. See all local income taxes.
Sales tax
The combined state + local sales tax rate is 6.00%. State rate 6.00% plus an average 0.00% local.
Estate & inheritance tax
District of Columbia taxes estates over $4,716,600 at a top rate of 16%.
Real estate transfer tax
District of Columbia levies a transfer tax of 1.450% — Deed recordation + transfer tax combined.
Cigarette Tax
District of Columbia levies a cigarette tax of $5.07 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
District of Columbia levies a gas tax of 35.70¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
District of Columbia levies a beer tax of $0.790 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
District of Columbia levies a wine tax of $2.070 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
District of Columbia levies a spirits tax of $6.680 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.58%. Compare counties below for local rates.
Counties in District of Columbia by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| District of Columbia | 0.58% | $737,100 |