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Kentucky Real Estate Transfer Tax (2026)

The statewide real estate transfer tax rate in Kentucky is 0.10%, typically paid by the seller.

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 / parameterValue
Property price$450,000
StateMassachusetts
Result
State transfer tax$2,052
Who paysseller

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.

Kentucky transfer tax details

ItemValue
State rate0.10%
Who paysseller
Example: $450,000 home$450
NotesState deed tax $0.50/$500.

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. County and city surtaxes are separate and not shown here.

How transfer tax differs from estate tax

A real estate transfer tax is charged at closing when property changes hands — it is unrelated to estate or inheritance tax. Kentucky's estate/inheritance tax rules are covered by the Kentucky estate tax guide, and the federal estate tax by the federal calculator.

Frequently asked questions

Does Kentucky have a real estate transfer tax?
Yes — Kentucky levies a statewide real estate transfer tax of 0.10%, shown in the table above.
Who pays transfer tax in Kentucky?
By default, the seller pays the transfer tax in Kentucky. Local practice can shift this in a negotiation, but the statutory default is shown above.
How much is transfer tax on a $450,000 home in Kentucky?
At Kentucky's rate of 0.10%, transfer tax on a $450,000 home is about $450 before any county/city add-ons.
Not legal or tax advice. This estimate follows the federal and state statutes referenced on this page but cannot capture every factor (trusts, business valuation, charitable deductions, prior gifts, state add-backs).

Real estate transfer tax in other states

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