Where the estate is opened.
Only if the statute's conditions are met. Read the section below.
See the tax section for the exemption or the repeal.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In the District of Columbia, the estate is opened in the Probate Division of the Superior Court of the District of Columbia.
Decedents' estates are administered under Title 20 in the Probate Division of the Superior Court. If the property of the decedent subject to administration in the District of Columbia has a value of $80,000 or less, it may be administered as a small estate under that subchapter. A separate affidavit procedure can transfer a small asset without that administration when section 20-361 is met. The court small-estate page still describes a petition for administration of a small estate, but the code section opened states the $80,000 figure.
Source: D.C. Code sec. 20-351
Fees
In the District of Columbia, probate compensation is a statutory commission.
D.C. Code section 20-751 says a personal representative is entitled to reasonable compensation for services, except as the Court may otherwise order for good cause for a supervised personal representative or special administrator. If the will provides compensation and there is no contract with the decedent, the personal representative may renounce that provision and take reasonable compensation. There is no percentage schedule on that page.
Source: D.C. Code sec. 20-751
Small estate
The District of Columbia's small-estate figure on this page is $40,000 when the statute's conditions are met.
Section 20-361 requires a person holding a small asset to deliver it on an affidavit by all known successors. The affidavit must state that the entire probate estate, less liens and encumbrances, as of death, wherever located, exceeds known liabilities but does not exceed $40,000, and includes no interest in real property. At least 60 days must have elapsed since death, no personal-representative application may be pending or granted in any jurisdiction, and funeral expenses must have been paid. The code page notes that this text includes temporary legislation expiring March 27, 2027. Separately, section 20-351 allows small-estate administration at $80,000 or less. The affidavit dollar limit on the code page is $40,000.
Source: D.C. Code sec. 20-361
Estate or inheritance tax
The District of Columbia levies an estate tax.
The Office of Tax and Revenue 2026 D-76 instructions state that estates of decedents who died January 1, 2026 through December 31, 2026 have an exclusion amount of $4,988,400.00, and a return is required when the gross estate is $4,988,400 or more. The same instructions show a 2026 computation worksheet beginning at 11.2% between $4,988,400 and $5,000,000. The Office of Tax and Revenue page on inheritance tax says an Inheritance Tax Return is required for estates of decedents whose deaths occurred prior to April 1, 1987.
Source: D.C. Office of Tax and Revenue, 2026 Form D-76 instructions
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in District of Columbia?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in District of Columbia?
Section 20-361 requires a person holding a small asset to deliver it on an affidavit by all known successors. The affidavit must state that the entire probate estate, less liens and encumbrances, as of death, wherever located, exceeds known liabilities but does not exceed $40,000, and includes no interest in real property. At least 60 days must have elapsed since death, no personal-representative application may be pending or granted in any jurisdiction, and funeral expenses must have been paid. The code page notes that this text includes temporary legislation expiring March 27, 2027. Separately, section 20-351 allows small-estate administration at $80,000 or less. The affidavit dollar limit on the code page is $40,000.
How are probate fees set in District of Columbia?
D.C. Code section 20-751 says a personal representative is entitled to reasonable compensation for services, except as the Court may otherwise order for good cause for a supervised personal representative or special administrator. If the will provides compensation and there is no contract with the decedent, the personal representative may renounce that provision and take reasonable compensation. There is no percentage schedule on that page.
Does District of Columbia tax an estate or an inheritance?
The Office of Tax and Revenue 2026 D-76 instructions state that estates of decedents who died January 1, 2026 through December 31, 2026 have an exclusion amount of $4,988,400.00, and a return is required when the gross estate is $4,988,400 or more. The same instructions show a 2026 computation worksheet beginning at 11.2% between $4,988,400 and $5,000,000. The Office of Tax and Revenue page on inheritance tax says an Inheritance Tax Return is required for estates of decedents whose deaths occurred prior to April 1, 1987.
Sources
These are the statute and court pages used above.