In Washington D.C., the transfer tax, also known as the recordation and transfer tax, is split between the buyer and the seller. For residential properties under $400,000, the buyer pays 1.1% of the sale price and the seller pays 1.45%. For residential properties greater than $400,000, the buyer pays 1.45% of the entire amount and the seller pays 1.45%.
The specific allocation of transfer tax payments can be negotiated as part of the purchase agreement. Consult with a real estate attorney to ensure the terms are clearly defined and protect your interests.