Does Washington DC have an inheritance tax?
Not on current deaths. The Office of Tax and Revenue requires an inheritance tax return only for decedents who died before April 1, 1987; since then the District taxes the estate itself through the estate tax, not the people who receive property. Beneficiaries owe nothing to the District on what they inherit, but the estate's return depends on defensible date-of-death values for everything in it.
What are the DC estate tax rates?
Graduated rates on the taxable estate above the zero bracket, topping out at 16 percent, under D.C. Code 47-3702. The zero bracket is adjusted each year ($4,873,200 for deaths in 2025 and $4,988,400 for deaths in 2026), so an estate that clears it by a modest margin can owe tax on the excess and the value assigned to furnishings, art, and vehicles moves the bill.