Real Estate Transfer Tax by State (2026)
Also called a deed tax, conveyance tax, documentary stamp, or excise tax — a one-time closing cost when property changes hands. 36 states levy a statewide rate; county and city surtaxes add on top in many metros.
State transfer tax calculator
Estimated state transfer tax: $2,052 (0.46% of$450,000). The seller typically pays this in Massachusetts. Deed excise tax $2.28/$500 (0.456%).
State-level figure only — county and city surtaxes add on top in many metros (e.g., NYC 1.425% + mansion tax, Chicago 0.4%, Philadelphia ~2.28% local). Confirm with a closing attorney.
State transfer tax estimate — Calculation Summary
| Input / parameter | Value |
|---|---|
| Property price | $450,000 |
| State | Massachusetts |
| Result | |
| State transfer tax | $2,052 |
| Who pays | seller |
Source: State-level rate only. County/city surtaxes excluded — confirm with a closing attorney.
This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.
All states at a glance
| State | State rate | Who pays | Notes |
|---|---|---|---|
| Alabama | 0.10% | seller | State deed tax. |
| Arkansas | 0.33% | split | State deed tax. |
| California | 0.11% | seller | County documentary transfer tax $1.10/$1,000; many cities add their own (e.g., LA 0.45%, SF graduated up to 6%). |
| Colorado | 0.01% | buyer | State document recording fee. |
| Connecticut | 0.75% | seller | State conveyance tax 0.75% ($800K-$1.6M band 1.0%, above $1.6M 1.25%); municipalities add up to 0.25%. |
| Delaware | 4.00% | split | Realty transfer tax 4% total, split buyer/seller (2%+2%); one of the highest in the U.S. (est.). |
| District of Columbia | 1.45% | split | Deed recordation 1.1% (<=$400K), 1.45% ($400K-$2M), 2.2% (above $2M); transfer tax split. |
| Florida | 0.70% | seller | Documentary stamp tax $0.70/$100 (Miami-Dade single-family differs). |
| Georgia | 0.10% | seller | State transfer tax $1.00/$1,000 rounded up to nearest $500. |
| Hawaii | 0.10% | seller | Conveyance tax; graduated higher bands (up to 1.1%) for high-value sales. |
| Illinois | 0.10% | seller | State real estate transfer tax $0.50/$500; Cook County 0.05% + Chicago 0.4% add. |
| Iowa | 0.16% | seller | State deed tax (est.). |
| Kentucky | 0.10% | seller | State deed tax $0.50/$500. |
| Maine | 0.44% | split | Combined state/municipal ~$2.20/$500; seller typically pays both. |
| Maryland | 0.50% | split | State transfer tax 0.5%; county adds (e.g., Baltimore County 1.0%). |
| Massachusetts | 0.46% | seller | Deed excise tax $2.28/$500 (0.456%). |
| Michigan | 0.75% | seller | State real estate transfer tax $7.50/$1,000; counties add ~$1.10/$1,000. |
| Minnesota | 0.33% | buyer | Deed tax $3.30/$1,000. |
| Nebraska | 0.22% | seller | Documentary stamp tax $2.25/$1,000. |
| Nevada | 0.13% | seller | State real property transfer tax $1.30/$1,000; counties add. |
| New Hampshire | 0.75% | both | Real estate transfer tax $0.75/$100 paid by BOTH buyer and seller. |
| New Jersey | 1.00% | seller | State realty transfer fee 1% (<=$350K), 1.5% (<=$1M); buyer pays 1% mansion surtax above $1M. |
| New York | 0.40% | seller | State transfer tax $2/$500 (0.4%); NYC adds 1.425% + mansion tax 1%+ on $1M+. |
| North Carolina | 0.20% | seller | Excise tax on deeds $2/$1,000. |
| Ohio | 0.10% | seller | State conveyance fee $1/$1,000; counties add. |
| Oklahoma | 0.15% | seller | Documentary stamp tax. |
| Oregon | 0.10% | seller | State transfer tax $1/$1,000; Portland adds 1.1% local tax. |
| Pennsylvania | 1.00% | split | State realty transfer tax 1% + 1% local (split); Philadelphia ~3.28% total. |
| Rhode Island | 0.46% | seller | Real estate conveyance tax $4.60/$1,000. |
| South Carolina | 0.37% | seller | Deed recording fee $3.70/$1,000. |
| Tennessee | 0.37% | buyer | Documentary stamp tax $0.37/$100; Nashville adds local. |
| Vermont | 1.45% | buyer | Property transfer tax 1.25% (<=$100K), 1.45% (above); buyer pays. |
| Virginia | 0.25% | seller | Grantor tax $2.50/$1,000 (est.). |
| Washington | 1.10% | seller | REET graduated: 1.1% (<=$525K), 1.28% (<=$1.525M), 2.75% (<=$3.025M), 3% (above). |
| West Virginia | 0.22% | split | State transfer tax $2.20/$1,000 split. |
| Wisconsin | 0.30% | seller | State transfer fee $3.00/$1,000. |
| Alaska | — | none | No state transfer tax. |
| Arizona | — | none | No state transfer tax (county fees vary). |
| Idaho | — | none | No state transfer tax. |
| Indiana | — | none | No state transfer tax. |
| Kansas | — | none | No state transfer tax. |
| Louisiana | — | none | No state transfer tax. |
| Mississippi | — | none | No state transfer tax. |
| Missouri | — | none | No state transfer tax. |
| Montana | — | none | No state transfer tax. |
| New Mexico | — | none | No state transfer tax. |
| North Dakota | — | none | No state transfer tax. |
| South Dakota | — | none | No state transfer tax. |
| Texas | — | none | No state transfer tax. |
| Utah | — | none | No state transfer tax. |
| Wyoming | — | none | No state transfer tax. |
Source: Compiled from tallyclose.com/transfer-tax (state statute-verified, 45 states) and faircalculator.com (2026). County and city surtaxes apply on top of state rates; verify with the local recorder or closing attorney. Rates are state-level; always confirm the exact figure with the local recorder or a closing attorney — county/city surtaxes are not included above.
Frequently asked questions
Related: estate & inheritance taxes
Transfer tax is a one-time closing cost — separate from death-time taxes. See which states have no estate or inheritance tax, compare state inheritance taxes, or read the full state-by-state breakdown.