Real estate transfer tax by state
Every state’s transfer tax in one place: the rate, who usually pays it, and what it comes to on a typical home, with the sources for each. Free to use and download, as long as
- 36
- charge a state transfer
tax, counting DC - 15
- have none at the state level
- $16,000
- the most on a $400,000
sale, in Delaware - 26
- where the seller usually pays
it, counting DC
On a $400,000 sale
Pick a state to see its rules, a chart of the tax at every price, and links
The buyer’s taxes include the buyer’s share of the transfer tax and any state tax on the deed or the mortgage, with 20% down. Counties and cities can add taxes of their own. Spot something out of date? Report a correction.
Every state
The rate, who usually pays it, and the whole tax on a $400,000 sale and on the state’s median home value (from the Census Bureau’s 2024 American Community Survey). Each state’s name opens its seller net sheet; “Buyer” opens
| State | Transfer tax | Usually paid by | On $400,000 | Median home | Tax on the median | Buyer’s side |
|---|---|---|---|---|---|---|
| Alabama | Deed tax0.1% of the price | Varies | $400 | $233,300 | $233 | Buyer |
| Alaska | None | — | — | $376,500 | — | Buyer |
| Arizona | A flat $2 affidavit fee, no tax | Varies | $2 | $426,000 | $2 | Buyer |
| Arkansas | Real property transfer tax0.33% of the price | Split | $1,320 | $215,600 | $711 | Buyer |
| California | Documentary transfer tax0.11% of the priceLocal taxes can apply | Seller | $440 | $759,500 | $835 | Buyer |
| Colorado | Documentary fee0.01% of the priceLocal taxes can apply | Buyer | $40 | $574,600 | $57 | Buyer |
| Connecticut | Conveyance tax1% to 2.5%, by priceLocal taxes can apply | Seller | $4,000 | $396,900 | $3,969 | Buyer |
| Delaware | Realty transfer tax4% of the priceLocal taxes can apply | Split | $16,000 | $371,600 | $14,864 | Buyer |
| District of Columbia | Deed transfer tax1.1% to 1.45%, by price | Seller | $5,800 | $733,400 | $10,634 | Buyer |
| Florida | Documentary stamp tax0.7% of the priceLocal taxes can apply | Seller | $2,800 | $396,900 | $2,778 | Buyer |
| Georgia | Real estate transfer tax0.1% of the price | Seller | $400 | $343,300 | $343 | Buyer |
| Hawaii | Conveyance tax0.1% to 1%, by price | Seller | $400 | $875,900 | $1,752 | Buyer |
| Idaho | None | — | — | $446,400 | — | Buyer |
| Illinois | Real estate transfer tax0.1% of the price, plus the typical 0.05% county taxLocal taxes can apply | Seller | $600 | $280,700 | $421 | Buyer |
| Indiana | None | — | — | $243,500 | — | Buyer |
| Iowa | Real estate transfer tax0.16% of the price | Seller | $639 | $227,300 | $363 | Buyer |
| Kansas | None | — | — | $238,700 | — | Buyer |
| Kentucky | Real estate transfer tax0.1% of the price | Seller | $400 | $226,000 | $226 | Buyer |
| Louisiana | None | — | — | $223,200 | — | Buyer |
| Maine | Real estate transfer tax0.44% to 1.2%, by price | Split | $1,760 | $341,900 | $1,504 | Buyer |
| Maryland | State and county transfer tax0.5% of the price, plus a typical 1% county transfer taxLocal taxes can apply | Split | $6,000 | $436,300 | $6,545 | Buyer |
| Massachusetts | Deeds excise tax0.456% of the priceLocal taxes can apply | Seller | $1,824 | $607,400 | $2,770 | Buyer |
| Michigan | Real estate transfer tax0.86% of the priceLocal taxes can apply | Seller | $3,440 | $254,200 | $2,186 | Buyer |
| Minnesota | Deed tax0.33% of the priceLocal taxes can apply | Seller | $1,320 | $344,600 | $1,137 | Buyer |
| Mississippi | None | — | — | $186,500 | — | Buyer |
| Missouri | None | — | — | $254,400 | — | Buyer |
| Montana | None | — | — | $425,400 | — | Buyer |
| Nebraska | Documentary stamp tax0.332% of the price | Seller | $1,328 | $263,100 | $873 | Buyer |
| Nevada | Real property transfer tax0.39% of the priceLocal taxes can apply | Seller | $1,560 | $455,500 | $1,776 | Buyer |
| New Hampshire | Real estate transfer tax1.5% of the price | Split | $6,000 | $458,800 | $6,882 | Buyer |
| New Jersey | Realty transfer fee0.58% to 1.21%, by price, plus the graduated percent fee over $1 million | Seller | $3,215 | $496,000 | $4,137 | Buyer |
| New Mexico | None | — | — | $279,900 | — | Buyer |
| New York | Real estate transfer tax0.4% of the priceLocal taxes can apply | Seller | $1,600 | $449,800 | $1,799 | Buyer |
| North Carolina | Excise tax0.2% of the priceLocal taxes can apply | Seller | $800 | $333,000 | $666 | Buyer |
| North Dakota | None | — | — | $266,100 | — | Buyer |
| Ohio | Conveyance fee0.4% of the priceLocal taxes can apply | Seller | $1,600 | $239,800 | $959 | Buyer |
| Oklahoma | Documentary stamp tax0.15% of the price | Seller | $600 | $222,100 | $333 | Buyer |
| Oregon | None | — | — | $497,500 | — | Buyer |
| Pennsylvania | Realty transfer tax1% of the price, plus a typical 1% local taxLocal taxes can apply | Split | $8,000 | $277,600 | $5,552 | Buyer |
| Rhode Island | Real estate conveyance tax0.75% to 1.5%, by price | Seller | $3,000 | $455,700 | $3,418 | Buyer |
| South Carolina | Deed recording fee0.37% of the price | Seller | $1,480 | $299,500 | $1,108 | Buyer |
| South Dakota | Transfer fee0.1% of the price | Seller | $400 | $289,600 | $290 | Buyer |
| Tennessee | Recordation tax0.37% of the price | Buyer | $1,480 | $332,600 | $1,231 | Buyer |
| Texas | None | — | — | $313,200 | — | Buyer |
| Utah | None | — | — | $545,200 | — | Buyer |
| Vermont | Property transfer tax0.5% to 1.47%, by price | Buyer | $3,940 | $352,800 | $3,246 | Buyer |
| Virginia | Grantor tax0.1% of the priceLocal taxes can apply | Seller | $400 | $403,500 | $404 | Buyer |
| Washington | Real estate excise tax1.1% to 3%, by price, plus a typical 0.5% local taxLocal taxes can apply | Seller | $6,400 | $602,200 | $9,774 | Buyer |
| West Virginia | Excise tax0.33% of the priceLocal taxes can apply | Seller | $1,320 | $170,800 | $564 | Buyer |
| Wisconsin | Real estate transfer fee0.3% of the price | Seller | $1,200 | $294,700 | $884 | Buyer |
| Wyoming | None | — | — | $339,500 | — | Buyer |
- Alabama: revenue.alabama.gov, codes.findlaw.com, alpja.org, revenue.alabama.gov, mobilecopropertytax.com
- Alaska: dnr.alaska.gov, muni.org
- Arizona: azleg.gov, azleg.gov, azleg.gov, azleg.gov
- Arkansas: dfa.arkansas.gov, codes.findlaw.com, codes.findlaw.com, codes.findlaw.com, dfa.arkansas.gov, codes.findlaw.com
- California: codes.findlaw.com, codes.findlaw.com, lavote.gov, finance.lacity.gov, sf.gov, codes.findlaw.com, codes.findlaw.com, finance.lacity.gov, sf.gov, auditor.alamedacountyca.gov
- Colorado: codes.findlaw.com, codes.findlaw.com, dre.colorado.gov, dre.colorado.gov
- Connecticut: cga.ct.gov, cga.ct.gov, cga.ct.gov, cga.ct.gov, cga.ct.gov, cga.ct.gov, cga.ct.gov, cga.ct.gov
- Delaware: delcode.delaware.gov, delcode.delaware.gov, sussexcountyde.gov
- District of Columbia: code.dccouncil.gov, code.dccouncil.gov, otr.cfo.dc.gov, otr.cfo.dc.gov, code.dccouncil.gov, code.dccouncil.gov
- Florida: leg.state.fl.us, leg.state.fl.us, leg.state.fl.us, leg.state.fl.us, floridarevenue.com, flrules.org, flrules.org, leg.state.fl.us, leg.state.fl.us, leg.state.fl.us, leg.state.fl.us, leg.state.fl.us, myfloridalicense.com, rates.fntg.com, leg.state.fl.us, leg.state.fl.us, leg.state.fl.us, floridarevenue.com
- Georgia: dor.georgia.gov, dor.georgia.gov, courtlistener.com, dor.georgia.gov
- Hawaii: files.hawaii.gov, files.hawaii.gov, data.capitol.hawaii.gov, civilbeat.digitaldemocracy.org, realpropertyhonolulu.com
- Idaho: legislature.idaho.gov, legislature.idaho.gov, doi.idaho.gov
- Illinois: ilga.gov, ilga.gov, ilga.gov, chicago.gov, chicago.gov, ilga.gov, ilga.gov, cookcountytreasurer.com, atgf.com, atgf.com, cbsnews.com, news.wttw.com
- Indiana: iga.in.gov, in.gov, in.gov, atgf.com
- Iowa: legis.iowa.gov, legis.iowa.gov, legis.iowa.gov, legis.iowa.gov, revenue.iowa.gov, opportunityiowa.gov, opportunityiowa.gov
- Kansas: ksrevisor.gov, ksrevisor.gov
- Kentucky: apps.legislature.ky.gov, apps.legislature.ky.gov
- Louisiana: legis.la.gov, orleanscivilclerk.com, legis.la.gov, heartland.org
- Maine: mainelegislature.org, maine.gov, mainelegislature.org, mainelegislature.org
- Maryland: mgaleg.maryland.gov, mgaleg.maryland.gov, dls.maryland.gov, montgomerycountymd.gov, mgaleg.maryland.gov, mgaleg.maryland.gov, mgaleg.maryland.gov, mgaleg.maryland.gov, mgaleg.maryland.gov, dls.maryland.gov, assets.montgomerycountymd.gov, mgaleg.maryland.gov, mgaleg.maryland.gov, montgomerycountymd.gov
- Massachusetts: malegislature.gov, malegislature.gov, capecod.gov, capecod.gov, nantucketlandbank.org, malegislature.gov, malegislature.gov, malegislature.gov, mvlandbank.com
- Michigan: legislature.mi.gov, legislature.mi.gov, legislature.mi.gov, legislature.mi.gov, legislature.mi.gov, legislature.mi.gov, vanburencountymi.gov
- Minnesota: revenue.state.mn.us, revisor.mn.gov, house.mn.gov, revisor.mn.gov, revisor.mn.gov, revisor.mn.gov, revenue.state.mn.us, revisor.mn.gov, revisor.mn.gov, revisor.mn.gov, revenue.state.mn.us, superiorlaw.net, rivervalleytitlegroup.com, revisor.mn.gov, revenue.state.mn.us
- Mississippi: madison-co.com, madison-co.com, dor.ms.gov, listwithclever.com, ibuyer.com
- Missouri: revisor.mo.gov, revisor.mo.gov, revisor.mo.gov, revisor.mo.gov, insurance.mo.gov, listwithclever.com, ibuyer.com
- Montana: mca.legmt.gov
- Nebraska: nebraskalegislature.gov, revenue.nebraska.gov
- Nevada: leg.state.nv.us, tax.nv.gov, washoecounty.gov
- New Hampshire: gc.nh.gov, gc.nh.gov
- New Jersey: nj.gov, business.nj.gov, taxnews.ey.com
- New Mexico: bankrate.com
- New York: tax.ny.gov, nyc.gov, tax.ny.gov, tax.ny.gov, nysenate.gov, tax.ny.gov, tax.ny.gov, tax.ny.gov, tax.ny.gov, tax.ny.gov, tax.ny.gov, tax.ny.gov
- North Carolina: ncleg.gov
- North Dakota: bankrate.com
- Ohio: codes.ohio.gov, codes.ohio.gov
- Oklahoma: oklegislature.gov
- Oregon: oregon.public.law, washingtoncountyor.gov, washingtoncountyor.gov
- Pennsylvania: pa.gov, phila.gov, taxnews.ey.com
- Rhode Island: webserver.rilegislature.gov, taxnews.ey.com
- South Carolina: scstatehouse.gov
- South Dakota: sdlegislature.gov
- Tennessee: tn.gov, tn.gov, tn.gov
- Texas: tdi.texas.gov, tdi.texas.gov, trec.texas.gov, bankrate.com, tdi.texas.gov, tdi.texas.gov
- Utah: bankrate.com
- Vermont: legislature.vermont.gov, legislature.vermont.gov, tax.vermont.gov
- Virginia: law.lis.virginia.gov, law.lis.virginia.gov, law.lis.virginia.gov, law.lis.virginia.gov, law.lis.virginia.gov, law.lis.virginia.gov, fairfaxcounty.gov, law.lis.virginia.gov
- Washington: dor.wa.gov, app.leg.wa.gov, app.leg.wa.gov
- West Virginia: code.wvlegislature.gov
- Wisconsin: docs.legis.wisconsin.gov
- Wyoming: bankrate.com
Spot something out of date? Report a correction and we’ll check it
Where the county matters
In most states the rate is the same everywhere. In these, a county or city changes who pays, adds a tax of its own or sets a different rate, and the calculators know each one. Amounts are all the state and local taxes on a $400,000 sale, buyer and seller together,
California4 cities$440 to $6,440
- Everywhere else in CaliforniaThe state’s rules$440
- City of Los AngelesDocumentary transfer tax: 0.11% of the price, plus the city’s 0.45% tax and Measure ULA (4% over $5.4 million, 5.5% from $10.9 million)$2,240
- San FranciscoTransfer tax: 0.5% to 6%, by price$2,720
- OaklandOakland’s city transfer tax: 1% to 2.5% of the price, by amount, split between buyer and seller$6,440
- BerkeleyBerkeley’s city transfer tax: 1.5% to 2.5% of the price, by amount, split between buyer and seller$6,440
Florida12 counties$4,160 to $4,560
- Everywhere else in FloridaThe state’s rules$4,560
- Broward CountyOwner’s title usually paid by the buyer$4,560
- Charlotte CountyWho pays for the owner’s title varies$4,560
- Collier CountyOwner’s title usually paid by the buyer$4,560
- Duval CountyOwner’s title usually paid by the seller$4,560
- Hillsborough CountyOwner’s title usually paid by the seller$4,560
- Lee CountyOwner’s title usually paid by the seller$4,560
- Manatee CountyOwner’s title usually paid by the seller$4,560
- Miami-Dade CountyDocumentary stamp tax: 0.6% of the price. Owner’s title usually paid by the buyer$4,160
- Orange CountyOwner’s title usually paid by the seller$4,560
- Palm Beach CountyOwner’s title usually paid by the seller$4,560
- Pinellas CountyOwner’s title usually paid by the seller$4,560
- Sarasota CountyOwner’s title usually paid by the buyer$4,560
IllinoisChicago$600 to $4,800
- Everywhere else in IllinoisThe state’s rules$600
- ChicagoReal estate transfer tax: 0.1% of the price, plus the typical 0.05% county tax and Chicago’s 0.3% seller tax. Chicago’s real property transfer tax: 0.75% of the price$4,800
Maryland24 counties$4,640 to $12,000
- Everywhere else in MarylandThe state’s rules$8,800
- Allegany CountyState and county transfer tax: 0.5% of the price, plus the county’s 0.5% transfer tax. Recordation tax: 0.7% of the price, split between buyer and seller$6,800
- Anne Arundel CountyState and county transfer tax: 0.5% of the price, plus the county’s 1% transfer tax and its 0.5% surcharge from $1 million. Recordation tax: 0.7% of the price, split between buyer and seller$8,800
- Baltimore CountyState and county transfer tax: 0.5% of the price, plus the county’s 1.5% transfer tax. Recordation tax: 0.5% of the price, split between buyer and seller$10,000
- Baltimore CityState and county transfer tax: 0.5% of the price, plus the city’s 1.5% transfer tax. Recordation tax: 1% of the price, split between buyer and seller$12,000
- Calvert CountyState transfer tax: 0.5% of the price. Recordation tax: 1% of the price, split between buyer and seller$6,000
- Caroline CountyState and county transfer tax: 0.5% of the price, plus the county’s 0.5% transfer tax. Recordation tax: 1% of the price, split between buyer and seller$8,000
- Carroll CountyState transfer tax: 0.5% of the price. Recordation tax: 1.3% of the price, split between buyer and seller$7,200
- Cecil CountyState and county transfer tax: 0.5% of the price, plus the county’s 0.5% transfer tax. Recordation tax: 0.82% of the price, split between buyer and seller$7,280
- Charles CountyState and county transfer tax: 0.5% of the price, plus the county’s 0.5% transfer tax. Recordation tax: 1.4% of the price, split between buyer and seller$9,600
- Dorchester CountyState and county transfer tax: 0.5% of the price, plus the county’s 0.75% transfer tax. Recordation tax: 1% of the price, split between buyer and seller$9,000
- Frederick CountyState transfer tax: 0.5% of the price. Recordation tax: 1.4% of the price, split between buyer and seller$7,600
- Garrett CountyState and county transfer tax: 0.5% of the price, plus the county’s 1% transfer tax. Recordation tax: 0.7% of the price, split between buyer and seller$8,800
- Harford CountyState and county transfer tax: 0.5% of the price, plus the county’s 1% transfer tax. Recordation tax: 0.66% of the price, split between buyer and seller$8,640
- Howard CountyState and county transfer tax: 0.5% of the price, plus the county’s 1.25% transfer tax. Recordation tax: 0.5% of the price, split between buyer and seller$9,000
- Kent CountyState and county transfer tax: 0.5% of the price, plus the county’s 0.5% transfer tax. Recordation tax: 0.66% of the price, split between buyer and seller$6,640
- Montgomery CountyState and county transfer tax: 0.5% of the price, plus the county’s 1% transfer tax. Recordation tax: 0.89% to 2.27% of the price, by amount, split between buyer and seller$8,670
- Prince George's CountyState and county transfer tax: 0.5% of the price, plus the county’s 1.4% transfer tax. Recordation tax: 0.55% of the price, split between buyer and seller$9,800
- Queen Anne's CountyState and county transfer tax: 0.5% of the price, plus the county’s 0.5% transfer tax. Recordation tax: 0.99% of the price, split between buyer and seller$7,960
- Somerset CountyState transfer tax: 0.5% of the price. Recordation tax: 0.66% of the price, split between buyer and seller$4,640
- St. Mary's CountyState and county transfer tax: 0.5% of the price, plus the county’s 1% transfer tax. Recordation tax: 0.8% of the price, split between buyer and seller$9,200
- Talbot CountyState and county transfer tax: 0.5% of the price, plus the county’s 1% transfer tax. Recordation tax: 1.2% of the price, split between buyer and seller$10,800
- Washington CountyState and county transfer tax: 0.5% of the price, plus the county’s 0.5% transfer tax. Recordation tax: 0.76% of the price, split between buyer and seller$7,040
- Wicomico CountyState transfer tax: 0.5% of the price. Recordation tax: 0.7% of the price, split between buyer and seller$4,800
- Worcester CountyState and county transfer tax: 0.5% of the price, plus the county’s 0.5% transfer tax. Recordation tax: 0.66% of the price, split between buyer and seller$6,640
Massachusetts3 places$1,824 to $9,824
- Everywhere else in MassachusettsThe state’s rules$1,824
- Barnstable County (Cape Cod)Deeds excise tax: 0.648% of the price$2,592
- NantucketNantucket Land Bank fee: 2% of the price$9,824
- Martha’s Vineyard (Dukes County)Martha’s Vineyard Land Bank fee: 2% of the price$9,824
Minnesota2 counties$2,056 to $2,128
- Everywhere else in MinnesotaThe state’s rules$2,056
- Hennepin CountyDeed tax: 0.34% of the price. Mortgage registry tax: 0.24% of the loan$2,128
- Ramsey CountyDeed tax: 0.34% of the price. Mortgage registry tax: 0.24% of the loan$2,128
Nevada2 counties$1,560 to $2,040
- Everywhere else in NevadaThe state’s rules$1,560
- Clark CountyReal property transfer tax: 0.51% of the price$2,040
- Washoe CountyReal property transfer tax: 0.41% of the price$1,640
New York59 places$3,200 to $11,360
- Everywhere else in New YorkThe state’s rules$4,000
- Albany CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Allegany CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Broome CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Cattaraugus CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Cayuga CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Chautauqua CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Chemung CountyMortgage recording tax: 0.5% of the loan. Mansion tax: 1% of the price, from $1,000,000$3,200
- Chenango CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- City of YonkersMortgage recording tax: 1.55% of the loan. Mansion tax: 1% of the price, from $1,000,000$6,560
- Clinton CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Columbia CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Cortland CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Delaware CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Dutchess CountyMortgage recording tax: 0.8% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,160
- Erie CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Essex CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Franklin CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Fulton CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Genesee CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Greene CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Hamilton CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Herkimer CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Jefferson CountyMortgage recording tax: 0.5% of the loan. Mansion tax: 1% of the price, from $1,000,000$3,200
- Lewis CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Livingston CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Madison CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Monroe CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Montgomery CountyMortgage recording tax: 0.5% of the loan. Mansion tax: 1% of the price, from $1,000,000$3,200
- Nassau CountyMortgage recording tax: 0.8% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,160
- New York City (the five boroughs)Transfer taxes: 0.4% of the price, plus the city’s real property transfer tax and the state’s added rate from $3 million. Mortgage recording tax: 1.8% to 1.925% of the loan, by amount. Mansion tax: 1% to 3.9% of the price, by amount, from $1,000,000$11,360
- Niagara CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Oneida CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Onondaga CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Ontario CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Orange CountyMortgage recording tax: 0.8% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,160
- Orleans CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Oswego CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Otsego CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Putnam CountyMortgage recording tax: 0.8% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,160
- Rensselaer CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Rockland CountyMortgage recording tax: 1.05% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,960
- Saratoga CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Schenectady CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Schoharie CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Schuyler CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Seneca CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- St. Lawrence CountyMortgage recording tax: 0.5% of the loan. Mansion tax: 1% of the price, from $1,000,000$3,200
- Steuben CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Suffolk CountyMortgage recording tax: 0.8% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,160
- Sullivan CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Tioga CountyMortgage recording tax: 0.5% of the loan. Mansion tax: 1% of the price, from $1,000,000$3,200
- Tompkins CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
- Ulster CountyMortgage recording tax: 0.5% of the loan. Mansion tax: 1% of the price, from $1,000,000$3,200
- Warren CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Washington CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Wayne CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Westchester County (outside Yonkers)Mortgage recording tax: 1.05% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,960
- Wyoming CountyMortgage recording tax: 1% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,800
- Yates CountyMortgage recording tax: 0.75% of the loan. Mansion tax: 1% of the price, from $1,000,000$4,000
OregonWashington County$0 to $400
- Everywhere else in OregonThe state’s rules$0
- Washington CountyCounty transfer tax: 0.1% of the price$400
PennsylvaniaPhiladelphia County$8,000 to $18,312
- Everywhere else in PennsylvaniaThe state’s rules$8,000
- Philadelphia CountyRealty transfer tax: 1% of the price, plus Philadelphia’s 3.578% city tax$18,312
Coming changes
When a change has a set date, the calculators already have it: pick a closing date on or after it and they use the new rule. Changes further out are listed as scheduled, and anything we’re still
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January 1, 2027WashingtonIn the calculator
Washington’s real estate excise tax brackets move up: 1.1% to $551,000, 1.28% to $1,551,000, 2.75% to $3,051,000 and 3% above. The calculators already use the new brackets for closings on or after January 1, 2027. dor.wa.gov
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January 1, 2032NebraskaScheduled
Nebraska’s documentary stamp tax returns to $2.32 per $1,000 (from $3.32) when the 2026 increase sunsets. revenue.nebraska.gov
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Being checkedMaryland
Maryland counties set their recordation and transfer tax rates for each fiscal year from July 1. The rates here are the fiscal 2026 rates; fiscal 2027 rates are being checked. dls.maryland.gov
Download and reuse it
Free under CC BY 4.0: copy it, share it and build on it, for any purpose, with credit to Broker & Agent Solutions and a link
Every version is also archived on Zenodo with a permanent DOI, 10.5281/zenodo.23541002, and published on GitHub.
Suggested citation
Broker & Agent Solutions. “Real estate transfer tax by U.S. state, 2026.” Updated October 1, 2026. https://brokerandagent.com/research/transfer-tax-by-state. Licensed under CC
What each column holds
state_code- Two-letter postal code
state- State name (the District
of Columbia included) has_state_transfer_tax- Whether the state taxes the sale price (Arizona’s flat $2 affidavit fee
counts as no) tax_name- What the state calls its tax
rate- The rate in words, as a percent
of the price usually_paid_by- Who pays by custom: Seller, Buyer, Split or Varies
(the contract decides) local_taxes_can_apply- Whether counties or cities can add their
own transfer tax total_tax_on_400k- The whole state transfer tax on a $400,000
sale, in dollars seller_share_on_400k- The seller’s usual share of it
buyer_state_taxes_on_400k_20pct_down- The buyer’s share plus the buyer’s own state taxes (on the deed or the mortgage),
with 20% down buyer_own_taxes- State taxes the buyer pays beyond the transfer
tax, by name owners_title_usually_paid_by- Who usually pays for the
owner’s title policy attorney_usually_closes- Whether an attorney usually
handles the closing property_tax_timing- Whether property taxes are paid after the year
(arrears) or ahead county_rules- How many counties or cities have rules of their own
in the JSON median_home_value_acs_2024- Median value of owner-occupied homes, Census ACS
2024 1-year (B25077) total_tax_on_median- The whole state transfer tax on a home at
that median value last_checked- When the row was last checked
against its sources sources- The statutes and agency pages it was
checked against, space-separated
How it was put together
The rates
From each state’s statutes and its revenue department’s guidance, with every source listed. Where a state taxes by bracket, the brackets apply the way the statute says: to the part of the price inside each bracket, or to
Who pays
Where the law names a payer, we use it. Elsewhere it’s the usual custom from state bar and title-industry guidance. The purchase contract can always
The amounts
Worked out by the same engine as our seller net sheet and closing cost calculators, on a $400,000 sale (20% down for the buyer’s taxes) and on each state’s median home value from the Census
What’s left out
Exemptions and reduced rates (first-time buyers, transfers between relatives, new construction and the like), and local taxes except where a row names a typical one or the county list covers it. Check with the title company for
Keeping it current
Every state is reviewed at least every six months and when a law changes. Dated changes are built in ahead of time, and the date each row was last checked is
Corrections
If something looks wrong or out of date, email us with a source and we’ll check it. Corrections show in
Changelog
- October 1, 2026Added each state’s median home value (Census ACS 2024) and the tax on it, and Maryland’s county transfer taxes. Corrected Washoe County, Nevada (0.41%), and added Illinois’s 0.05% county tax, Chicago’s city taxes and the 0.34% deed tax in Hennepin and Ramsey counties, Minnesota. Added city and county rules for Los Angeles (with Measure ULA), San Francisco, Oakland, Berkeley, Cape Cod, Nantucket, Martha’s Vineyard and Washington County, Oregon.
- September 30, 2026First published: 50 states and DC, with county rules for Florida, Maryland, Minnesota, Nevada, New York and Philadelphia.
Use it on a real home: seller net sheet, closing costs or mortgage payment, with every state’s
Questions about transfer taxes
Which states have no real estate transfer tax?
Alaska, Idaho, Indiana, Kansas, Louisiana, Mississippi, Missouri, Montana, New Mexico, North Dakota, Oregon, Texas, Utah and Wyoming have no state transfer tax, and Arizona charges only a flat $2 affidavit fee when the deed is recorded. A county or city in one of these states can still charge its own; Washington County, Oregon, is
Which state has the highest transfer tax?
On a $400,000 sale, Delaware’s comes to the most, $16,000, followed by Pennsylvania ($8,000) and Washington ($6,400), counting the typical local tax where a state’s row includes one. States with graduated rates climb on expensive homes: at $2 million the top three are Delaware ($80,000), New Jersey ($41,675)
Who pays the transfer tax, the buyer or the seller?
It depends on the state’s custom, and the contract can always say otherwise. Of the 36 with a state transfer tax, the seller usually pays in 26, it’s usually split in 6 (Arkansas, Delaware, Maine, Maryland, New Hampshire and Pennsylvania), the buyer usually pays in 3 (Colorado, Tennessee and Vermont), and it varies by
What’s the difference between a transfer tax and a mortgage tax?
A transfer tax is charged on the sale, usually as a percent of the price, when the deed is recorded. A mortgage tax is charged on the loan, so it only applies when the buyer borrows, and the buyer pays it. Alabama, Florida, Georgia, Minnesota, New York, Oklahoma, Tennessee and Virginia tax the mortgage at the state level; the closing cost calculator
Can I deduct the transfer tax on my taxes?
Not as a tax deduction. The IRS says transfer taxes on the sale of a personal home can’t be deducted as real estate taxes (Publication 530). A buyer adds them to the home’s cost basis instead, which Publication 523 lists among closing costs that go into basis. A seller’s costs of selling reduce the amount realized from the sale. A tax professional can tell you how this
Can I use this data?
Yes. It’s published under the Creative Commons Attribution 4.0 license (CC BY 4.0): you can copy, share and build on it, for any purpose, as long as you credit Broker & Agent Solutions and link to this page. The suggested citation is
How current is it?
Each state was checked against its statutes and revenue department, most recently on October 1, 2026. We review every state at least every six months and whenever a law changes, and changes with a set date (like Washington’s new brackets in 2027) are built in
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Further reading
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What buyers pay at closing in every state: lender and loan fees, title, buyer-only taxes like Florida's note stamps and New York's mortgage
Every line on a seller net sheet explained: commissions, payoffs, title, transfer taxes and prorations, with a worked example and every

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