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 you credit us.

Updated October 1, 202650 states and DCCC BY 4.0

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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 to its calculators.

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 Spot something out of date?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 its closing costs.

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, with 20% down.

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 confirming is marked.

  1. January 1, 2027
    WashingtonIn 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

  2. January 1, 2032
    NebraskaScheduled

    Nebraska’s documentary stamp tax returns to $2.32 per $1,000 (from $3.32) when the 2026 increase sunsets. revenue.nebraska.gov

  3. Being checked
    Maryland

    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 to this page.

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 BY 4.0. https://doi.org/10.5281/zenodo.23541002.

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 the whole price.

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 split it differently.

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 Bureau (table B25077).

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 a particular property.

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 in the downloads.

Corrections

If something looks wrong or out of date, email us with a source and we’ll check it. Corrections show in the changelog below.

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.

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 one that does.

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) and Washington ($41,638).

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 deal in 1.

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 includes those taxes.

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 applies to you.

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 below the downloads.

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 ahead of time.

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