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DC Recordation and Transfer Taxes

Two taxes due when a DC deed is recorded. The deed recordation tax (§42-1103) and deed transfer tax (§47-903) are each 1.1% for residential property under $400,000 and 1.45% otherwise, for a combined 2.2% or 2.9%. Transfer tax is imposed on the seller; the parties are jointly liable for recordation tax, which the buyer customarily pays. Eligible first-time DC homebuyers pay a reduced recordation rate of 0.725%. Deeds must be recorded within 30 days of execution.