The District does not call this “sales tax” on the Harbor paperwork, but the bill feels the same: a 6% title tax on the gross sales price when you title a boat after a sale or transfer. On a $20,000 powerboat titled within 30 days, that tax is $1,200, plus a $2 title certificate and a registration fee from the length table — $25 if the boat is 16 to 26 feet. Coast Guard documented vessels are exempt from the 6% title tax in the Harbor registration guide; they still register. Every watercraft on District waters — kayak, canoe, sail, power, rental, documented — must be registered. Pay Harbor Patrol / OVERS, not the office that handles car sales tax.
How much is District of Columbia boat tax and registration?
Buyers who treat a kayak as “too small to register” are reading Maryland or Virginia habits into the District. The Harbor guide says all watercraft on District waters register, including canoes and kayaks. OVERS also notes that vessels under 26 feet must be titled in the District and pay the 6% when a title issues after a sale. A cheap canoe can still owe 6% of its price if it is titled as a transfer — plus the $10 non-powered registration.
The other expensive habit is skipping tax because the hull is “only” documented, or charging 6% on a documented yacht. The Harbor guide exempts documented vessels from title tax. They still register, and a boat over 40 feet pays the $60 registration line.
| What you buy or transfer | Title tax | Registration (annual) |
|---|---|---|
| $20,000 powerboat, titled within 30 days, 18 feet | 6% = $1,200 + $2 title | $25 (16–26 feet) |
| Documented 40-foot-plus yacht | $0 title tax (Harbor guide) | $60 (over 40 feet) |
| Non-powered kayak or canoe | 6% if titled under Harbor/OVERS rules | $10 |
| Parent-to-child transfer | $0 title tax | Length table still applies |
| $5,000 canoe, if 6% applies | $300 + $2 title | $10 |
Example 1: $20,000 powerboat titled within 30 days
Scenario: You buy an 18-foot runabout for $20,000. You title with Harbor Patrol within 30 days. The boat is not Coast Guard documented.
One thousand two hundred twenty-seven dollars is the published stack on this purchase: tax, the $2 title, and the $25 registration. Missing the 30-day window can move the 6% onto fair market value instead of $20,000.
Example 2: Documented yacht over 40 feet
Scenario: A 42-foot motor yacht is Coast Guard documented. You will keep it on District waters. Purchase price was $180,000.
Sixty dollars is the published registration for this length. Do not pay $10,800 of 6% title tax on a documented hull the Harbor guide exempts. Still register. Ask OVERS if any other administrative fee applies; this page does not add one.
- A Brief Guide to DC Boat Registration — 6% title tax; documented vessels exempt; registration fee table; all watercraft must register
- Harbor regulations, 19 DCMR §1007 — 6% title tax; $2 certificate of title; listed exemptions
- OVERS renewal instructions — 30-day timing; vessels under 26 feet titled
The tax rule: 6% title tax
When Harbor Patrol issues an original or subsequent title after a sale or transfer, the District charges a title tax of 6% of the gross sales price. If there is no immediate sale, fair market value can be the base. If you wait more than 30 days, OVERS instructions say fair market value may be used instead of the old bill of sale. That is why a cheap private contract dated two months ago can still produce a 6% bill on a higher appraised number.
This is a transfer tax on titled vessels, collected with boat registration, not a general sales-tax line at a retail cash register. You pay Harbor Patrol / OVERS. Older guidance mentions check or money order to the DC Treasurer; renewals can run through OVERS online. The car DMV sales-tax counter is the wrong window.
Example 1: Day 45 after the sale — fair market value risk
Scenario: You bought for $20,000 but wait 45 days to title. Harbor may use fair market value. Suppose current value is $24,000 (you still confirm that number with Harbor — this page does not appraise boats).
The $24,000 figure is only to show the 6% math. Harbor sets fair market value. File on time if you want the contract price.
Example 2: $5,000 canoe if 6% applies
Scenario: A $5,000 canoe, non-powered, used on the Anacostia or Potomac in the District. OVERS says vessels under 26 feet are titled. If title tax applies to this canoe, 6% is due.
Ask OVERS whether this canoe is titled. Do not skip the $10 registration. Do not assume a canoe is tax-free just because it has no motor.
- 19 DCMR §1007 — title tax 6% of gross sales price or fair market value; $2 title
- OVERS instructions — 30-day bill-of-sale window; late path may use FMV
- Harbor guide — all watercraft register
Dealer vs private, and trade-ins
A dealer sale and a private sale can both trigger 6% title tax when a District title issues, unless an exemption applies (spouse, parent-child, dealer holding for resale, documented hull, or another listed exemption). A dealer buying for resale is on the exemption list. A customer buying from that dealer for pleasure use is not automatically exempt.
The Harbor guide and the cited regulations do not describe a trade-in reduction of title tax. This page does not subtract a trade-in from the 6% base. If Harbor later confirms a like-kind reduction, use Harbor’s number. Until then, tax the gross sales price (or fair market value on the late path).
Example 1: Private $20,000 sale vs dealer sale — same 6%
Scenario: Same 18-foot boat, $20,000, titled within 30 days, not documented, not a family transfer.
The customer’s 6% is the same $1,200 on this fact pattern. The dealer exemption is for the dealer’s resale title, not for your boat.
Example 2: $20,000 boat plus an $5,000 trade-in on the invoice
Scenario: The dealer shows $20,000 price and a $5,000 trade. Harbor’s cited guide does not say title tax is on the difference.
Budget $1,200 unless Harbor tells you the base is the net. Do not take a car-lot “tax on the difference” habit into the Harbor office.
- Harbor guide and 19 DCMR §1007 — 6% of gross sales price; dealer-for-resale exemption; no published trade-in reduction in those sources
District-wide rates — no county overlay
The District is one jurisdiction for this tax. There is no county surtax and no Ward-by-Ward boat rate. Georgetown, the Southwest waterfront, and a trailer stored in far Northeast all use the same 6% title tax, the same $2 title, and the same length table. Maryland and Virginia rates do not apply to a District title. If you keep the boat in a Maryland slip but title in the District, you are still in Harbor’s system for the District registration — and those other states have their own offices for their own waters.
Example 1: Same $20,000 boat, two District neighborhoods
Scenario: One buyer keeps the boat in a Southwest marina. Another trailers it to a Northeast address.
The District does not change 6% because of the ZIP code. Length and documented status do.
Example 2: Do not mix in Maryland or Virginia boat tax
Scenario: You shopped a Maryland quote at 5% or a Virginia boat-tax story, then titled in the District.
Pay Harbor the 6% (unless exempt). Settle any other state’s use tax with that state if you also keep the boat there.
- Harbor guide and 19 DCMR §1007 — District-wide title tax and fee table
Title fee, registration table, and who must register
The certificate of title is $2. Registration is annual and depends on power and length:
| Category | Annual registration |
|---|---|
| Non-powered | $10 |
| Powered, less than 16 feet | $15 |
| 16–26 feet | $25 |
| More than 26 feet through 40 feet | $35 |
| Over 40 feet | $60 |
All watercraft on District waters register — canoes, kayaks, sail, power, documented, rentals. OVERS notes that vessels under 26 feet must be titled in the District. A Coast Guard number does not replace District registration. Documented boats use the same length table, including the $60 line for Coast Guard numbered vessels over 40 feet.
Example 1: 18-foot powered boat — registration line only
Scenario: You already know tax. You want the registration row for 18 feet.
Twenty-five dollars is the 16–26 foot registration. It sits beside the 6% tax; it does not replace it.
Example 2: Kayak — $10 to register; title tax only if titled
Scenario: Recreational kayak on District waters. No motor.
Budget $10 to register. Ask OVERS whether this kayak is also titled before you write a 6% check or skip one.
- Harbor guide — fee table; all watercraft; documented vessels still register
- OVERS instructions — under 26 feet titled in DC
- 19 DCMR §1007.1 — $2 certificate of title
Family, military, documented vessels, and the 30-day clock
Title-tax exemptions in the Harbor regulations include a transfer to a spouse, a parent-child transfer, a dealer holding the vessel for resale, and certain pre-Act ownership where District sales tax was already paid. Those paths still pay registration and the $2 title when a title still issues. A gift to a sibling, a friend, or a cousin is not on that spouse/parent-child list. If a title issues, tax is likely 6% of fair market value unless Harbor points to another exemption. This page does not zero that gift.
OVERS instructions note that active military transfers are exempt on the fair-market-value path. Follow OVERS. Bring orders or the documents OVERS asks for. Do not extend that note to every veteran or every PCS household without OVERS saying so.
Documented vessels: exempt from title tax per the Harbor guide; still register; length fees still apply. The 30-day clock matters most when you are paying 6% and you want the contract price instead of a later appraisal.
Example 1: Parent to child — $0 title tax
Scenario: A parent titles an 18-foot boat to an adult child. Harbor’s exemption list includes parent-child.
Twenty-seven dollars is the published fee stack if tax is exempt and you still pay title plus registration. Confirm the relationship documents OVERS wants.
Example 2: Gift to a friend vs spouse
Scenario: Same $20,000 boat. One transfer is to a spouse. The other is a gift to a friend.
Spouse is on the exemption list. A friend is not. Ask Harbor before you treat a “$1 bill of sale” as a closed tax file.
- 19 DCMR §1007.3 — spouse; parent-child; dealer resale; certain pre-Act ownership
- Harbor guide — documented vessels exempt from title tax
- OVERS instructions — active military transfers exempt; 30-day / FMV
How to calculate District boat tax
- If the vessel is Coast Guard documented, title tax is $0 on the Harbor guide. Still pick a registration row by length (and power).
- If the transfer is spouse, parent-child, dealer-for-resale, or an OVERS military transfer, title tax is $0. Still register.
- Otherwise, if you title within 30 days, multiply the gross sales price by 6%.
- If you are past 30 days, multiply fair market value by 6% (Harbor’s value, not a guess you hope they will take).
- Add $2 for the title certificate when a title issues.
- Add registration: $10 non-powered; $15 under 16 feet powered; $25 for 16–26 feet; $35 for more than 26 through 40 feet; $60 over 40 feet.
Walkthrough 1: $20,000, 18-foot, on time, not documented
Scenario: Ordinary purchase. Within 30 days.
That $1,227 is the full published Harbor stack on this walkthrough.
Walkthrough 2: Documented over-40-foot vs parent-child 18-foot
Scenario: Two exempt-tax paths, different registration rows.
Exemption from 6% is not a pass on registration. The documented yacht pays more to register because of length, not because of tax.
- Harbor guide; OVERS instructions; 19 DCMR §1007
What this page does not estimate
This page estimates the 6% title tax, the $2 title, and the Harbor registration table. OVERS can add processes this page does not price.
- Trade-in reductions. Not in the cited guide. Ask OVERS. Do not subtract them here.
- Fair market value dollars. Harbor sets FMV on the late path. This page only multiplies 6% once you have that number.
- Gift to anyone other than spouse or parent-child as automatic $0. Not on the exemption list. Ask Harbor.
- Dealer documentation fees, marina slips, and storage. Separate bills.
- Maryland Natural Resources or Virginia DGIF fees if you also number the boat there.
- Late penalties beyond the 30-day FMV switch. Ask OVERS for any penalty schedule; this page does not print one.
Example 1: Do not skip kayak registration
Scenario: “It’s only a kayak.”
Register the kayak. Ask about title. Do not treat District waters like an unregistered paddle-only state.
Example 2: Do not charge 6% on a documented hull
Scenario: A $100,000 documented motor vessel.
The published title tax on that documented path is $0. Still pay the $60 registration if length is over 40 feet.
Two complete buying examples
Complete example A: $20,000 18-foot purchase within 30 days
Scenario: District resident. Undocumented. Not a family transfer. Harbor title and registration the same week as the bill of sale.
That is the ordinary District purchase. Calendar the 30-day deadline the day you sign.
Complete example B: Parent-child 15-foot boat vs documented 42-foot yacht
Scenario: Two files, same month, both on District waters.
Seventeen dollars versus sixty dollars — both skip 6%, for different legal reasons. The $20,000 ordinary purchase in Example A is the one that actually pays $1,200 of title tax.
Common questions
Is there sales tax on boats in DC?
Harbor collects a 6% title tax on titled transfers. It functions like a transfer tax. Documented vessels are exempt from that title tax in the Harbor guide. Everyone still registers.
Do I register a kayak?
Yes. All watercraft on District waters register. Non-powered registration is $10.
What if I wait more than 30 days?
OVERS may use fair market value for the 6% base instead of the bill of sale. Title within 30 days if you want the contract price.
Does a documented boat pay 6%?
Not for title tax, according to the Harbor guide. It still pays the registration fee for its length, including $60 over 40 feet.
Does a trade-in lower the 6%?
Not in the cited Harbor guide. Ask OVERS. This page uses gross sales price.
I am transferring to my spouse or child.
Title tax is $0 on those listed exemptions. Registration and the $2 title can still apply.
I am on active duty.
OVERS notes active military transfers as exempt. Follow OVERS instructions. Bring the documents they list.
Who do I pay?
Metropolitan Police Department Harbor Patrol / OVERS. Not the DMV counter that handles car sales tax.
Before you sign
Write the purchase date on your calendar and add 30 days. If the hull is documented, ask Harbor to confirm the title-tax exemption still applies to your file, then budget the length-based registration. If the transfer is to a spouse or child, bring relationship proof. If it is a gift to anyone else, budget 6% of fair market value until Harbor says otherwise. If it is a kayak, budget at least $10 and ask whether a title issues. Pay OVERS. Launch only after the numbers and decal match what Harbor published. Renewals can run through the OVERS online system; first titles still follow the Harbor guide and the 30-day clock.
Complete reference list
- A Brief Guide to DC Boat Registration — https://dmv.dc.gov/sites/default/files/dc/sites/mpdc/publication/attachments/harbor_guide_registeringboat_0.pdf — 6% title tax; documented exemption; registration fees; all watercraft
- OVERS renewal instructions — https://overs.mpdc.dc.gov/Documents/OVERSRenewalInstructions.pdf — 30-day rule; under 26 feet titled; military transfers
- Harbor regulations excerpt — https://mpdc.dc.gov/sites/default/files/dc/sites/mpdc/publication/attachments/harbor_regulations_0.pdf — 19 DCMR §1007 title tax 6%; $2 title; exemptions
- MPD OVERS — https://mpdc.dc.gov/node/1021132 — online registration system
This page estimates District of Columbia boat title tax at 6% of the sales price or fair market value, plus the $2 title and the Harbor registration table. MPD Harbor Patrol / OVERS sets the amount you pay. Confirm documented, family, and military exemptions with that office.