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District of Columbia · D.C. Code §§42-1103, 47-903DC recordation and transfer tax: two taxes on every deed

The District of Columbia charges two taxes when a deed is recorded. The recordation tax is 1.1% of the consideration (D.C. Code §42-1103(a)), and the transfer tax is 1.1% (§47-903(a)); for residential properties sold for $400,000 or more – and for non-residential property – each adds 0.35%, making 1.45% each (§§42-1103(a-4), 47-903(a-4)). The seller is responsible for the transfer tax, with the buyer jointly liable if the seller fails to pay (§47-903(c)); the parties to the deed are jointly and severally liable for the recordation tax (§42-1103(c)). A qualifying first-time DC homebuyer – a bona fide DC resident within the income limit – can get a reduced 0.725% recordation rate, with the whole benefit going to the buyer (§42-1103(e)). On a $400,000 home: $5,800 recordation tax plus $5,800 transfer tax.

Rate, who pays and an example

  1. Recordation tax

    1.1% of consideration; 1.45% for residential at $400,000 or more (§42-1103(a), (a-4)).

  2. Transfer tax

    1.1% of consideration; 1.45% for residential at $400,000 or more (§47-903(a), (a-4)).

  3. Who pays

    Transfer tax: the seller, buyer jointly liable if unpaid (§47-903(c)). Recordation tax: parties jointly and severally liable (§42-1103(c)).

  4. First-time DC homebuyer

    Recordation rate 0.725% if eligible – DC resident, income within 180% of Area Median Income, eligible property (§42-1103(e)).

  5. Example

    $400,000 → $5,800 + $5,800 = $11,600. $399,000 → $4,389 + $4,389 = $8,778.

Good to know

  • The $400,000 line matters: a residential price just below it is taxed at 1.1% for each tax instead of 1.45%.

What the TC checks

  • The tax line on the closing statement against the statutory rate.
  • Who pays it – the statute, the contract or local custom.
  • The value or consideration stated on the deed or declaration.

Questions about this tax

How much are closing taxes in Washington, DC?

Recordation tax and transfer tax of 1.1% each under $400,000 for residential property, 1.45% each at $400,000 or more – $11,600 in total on a $400,000 home.

Who pays transfer tax in DC?

The seller is responsible for the transfer tax; the buyer becomes jointly liable only if the seller fails to pay (D.C. Code §47-903(c)).

Is there a first-time homebuyer break in DC?

Yes. An eligible first-time DC homebuyer can pay recordation tax at 0.725% instead of 1.1% or 1.45% (§42-1103(e)).

Related guides

Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.

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Source: D.C. Code §§42-1103 and 47-903 (code.dccouncil.gov, read October 25, 2026).

General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage.