Transfer tax by state: the open transfer-tax table

Transfer tax rates for real estate in each state
| State | Tax | Rate | Who pays | Local taxes | Source |
|---|---|---|---|---|---|
| Alabama | Recordation tax on deeds (deed tax) | 0.1% of the price | revenue.alabama.gov | ||
| Alaska | No state tax | landcan.org | |||
| Arizona | No state tax | landcan.org | |||
| Arkansas | Transfer tax | 0.33% of the price | landcan.org | ||
| California | Transfer tax (local) | 0.11% of the price | Los Angeles, San Francisco | landcan.org | |
| Colorado | Documentary fee | 0.01% of the price | landcan.org | ||
| Connecticut | Real estate conveyance tax | 0.75% up to $800,000; 1.25% from $800,000 to $2,500,000; 2.25% above $2,500,000 | Seller | every Connecticut municipality | cga.ct.gov |
| Delaware | Realty transfer tax | 3% of the price | Split between buyer and seller | financefiles.delaware.gov | |
| District of Columbia | Deed transfer tax | 1.1% up to $400,000; 1.45% above $400,000 | Seller | cfo.dc.gov | |
| Florida | Documentary stamp tax | 0.7% of the price | Split between buyer and seller | Miami-Dade County | floridarevenue.com |
| Georgia | Real estate transfer tax | 0.1% of the price | Seller | dor.georgia.gov | |
| Hawaii | Conveyance tax | 0.05% of the price | Seller | files.hawaii.gov | |
| Idaho | No state tax | landcan.org | |||
| Illinois | Tax for Illinois real estate transfers | 0.1% of the price | Negotiable | Chicago, Chicago | tax.illinois.gov |
| Indiana | No state tax | landcan.org | |||
| Iowa | Real estate transfer tax | 0.16% of the price | Seller | legis.iowa.gov | |
| Kansas | No state tax | klrd.gov | |||
| Kentucky | Real estate transfer tax | 0.1% of the price | Seller | apps.legislature.ky.gov | |
| Louisiana | No state tax | landcan.org | |||
| Maine | Real estate transfer tax | 0.44% up to $1,000,000; 1.2% above $1,000,000 | Split between buyer and seller | maine.gov | |
| Maryland | State transfer tax | 0.5% of the price | courts.state.md.us | ||
| Massachusetts | Deeds excise | 0.456% of the price | Seller | Barnstable County | mass.gov |
| Michigan | State real estate transfer tax | 0.75% of the price | Seller | Genesee County | geneseecountymi.gov |
| Minnesota | Deed tax | 0.33% of the price | Seller | Hennepin County, Ramsey County | house.mn.gov |
| Mississippi | No state tax | landcan.org | |||
| Missouri | No state tax | landcan.org | |||
| Montana | No state tax | landcan.org | |||
| Nebraska | Documentary stamp tax | 0.332% of the price | Seller | revenue.nebraska.gov | |
| Nevada | Real property transfer tax | 0.39% of the price | tax.nv.gov | ||
| New Hampshire | Real estate transfer tax | 1.5% of the price | Split between buyer and seller | revenue.nh.gov | |
| New Jersey | Realty Transfer Fee | 0.58% up to $150,000; 0.85% from $150,000 to $200,000; 0.96% from $200,000 to $550,000; 1.06% from $550,000 to $850,000; 1.16% from $850,000 to $1,000,000; 1.21% above $1,000,000 | Seller | nj.gov | |
| New Mexico | No state tax | landcan.org | |||
| New York | Real estate transfer tax | 0.4% of the price | Seller | New York City; New York City; and New York City | tax.ny.gov |
| North Carolina | Excise tax on conveyances | 0.2% of the price | Perquimans County | landcan.org | |
| North Dakota | No state tax | landcan.org | |||
| Ohio | Real property conveyance fee | 0.1% of the price | Seller | Franklin County | tax.ohio.gov |
| Oklahoma | Documentary stamp tax | 0.15% of the price | oklahoma.gov | ||
| Oregon | No state tax | landcan.org | |||
| Pennsylvania | Realty transfer tax | 1% of the price | Split between buyer and seller | City of Pittsburgh (Allegheny County), Philadelphia | pa.gov |
| Rhode Island | Real estate conveyance tax | 0.75% up to $800,000; 1.5% above $800,000 | Seller | webserver.rilegislature.gov | |
| South Carolina | Deed recording fee | 0.37% of the price | Seller | scstatehouse.gov | |
| South Dakota | Real estate transfer fee | 0.1% of the price | Seller | sdlegislature.gov | |
| Tennessee | Realty transfer tax | 0.37% of the price | Buyer | tn.gov | |
| Texas | No state tax | landcan.org | |||
| Utah | No state tax | landcan.org | |||
| Vermont | Property transfer tax | 0.5% up to $200,000; 1.47% above $200,000 | tax.vermont.gov | ||
| Virginia | State recordation tax on deeds | 0.25% of the price | Buyer | City of Alexandria | law.lis.virginia.gov |
| Washington | Real estate excise tax (REET) | 1.1% up to $551,000; 1.28% from $551,000 to $1,551,000; 2.75% from $1,551,000 to $3,051,000; 3% above $3,051,000 | Seller | dor.wa.gov | |
| West Virginia | Excise tax for the privilege of transferring real property | 0.22% of the price | Seller | Each county has a default rate; its county commission may raise the rate up to $1.65 per $500. | code.wvlegislature.gov |
| Wisconsin | Real estate transfer fee | 0.3% of the price | revenue.wi.gov | ||
| Wyoming | No state tax | landcan.org |
County and city transfer taxes
| Where | State | Tax | Rate | Who pays | Source |
|---|---|---|---|---|---|
| Los Angeles | California | With Measure ULA, Los Angeles has a city transfer tax | 0.45% up to $5,400,000; 4.45% from $5,400,000 to $10,900,000; 5.95% above $10,900,000 | finance.lacity.gov | |
| San Francisco | California | San Francisco transfer tax | 0.5% up to $250,000; 0.68% from $250,000 to $1,000,000; 0.75% from $1,000,000 to $5,000,000; 2.25% from $5,000,000 to $10,000,000; 5.5% from $10,000,000 to $25,000,000; 6% above $25,000,000 | sf.gov | |
| every Connecticut municipality | Connecticut | Municipal real estate conveyance tax (base rate) | 0.25% of the price | Seller | cga.ct.gov |
| Miami-Dade County | Florida | Documentary stamp tax at the Miami-Dade rate | 0.6% of the price | Split between buyer and seller | floridarevenue.com |
| Chicago | Illinois | Chicago transfer tax: the share the buyer pays | 0.75% of the price | Buyer | chicago.gov |
| Chicago | Illinois | Chicago transfer tax, seller's part | 0.3% of the price | Seller | chicago.gov |
| Barnstable County | Massachusetts | Barnstable County deeds excise (county portion) | 0.306% of the price | Seller | capecod.gov |
| Genesee County | Michigan | County real estate transfer tax | 0.11% of the price | geneseecountymi.gov | |
| Hennepin County | Minnesota | Environmental Response Fund tax (on deeds) | 0.01% of the price | revenue.state.mn.us | |
| Ramsey County | Minnesota | Environmental Response Fund tax (on deeds) | 0.01% of the price | revenue.state.mn.us | |
| New York City | New York | Real property transfer tax, New York City | 1% up to $500,000; 1.425% above $500,000 | nyc.gov | |
| New York City | New York | NYC supplemental tax for homes priced at $2 million or higher | 0% up to $2,000,000; 0.25% from $2,000,000 to $3,000,000; 0.5% from $3,000,000 to $5,000,000; 1.25% from $5,000,000 to $10,000,000; 2.25% from $10,000,000 to $15,000,000; 2.5% from $15,000,000 to $20,000,000; 2.75% from $20,000,000 to $25,000,000; 2.9% above $25,000,000 | Buyer | tax.ny.gov |
| New York City | New York | Additional NYC base tax for homes priced at $3 million or higher | 0% up to $3,000,000; 0.25% above $3,000,000 | Seller | tax.ny.gov |
| Perquimans County | North Carolina | Land transfer tax | 1% of the price | perquimanscountync.gov | |
| Franklin County | Ohio | Permissive real property transfer tax | 0.2% of the price | tax.ohio.gov | |
| City of Pittsburgh (Allegheny County) | Pennsylvania | Local realty transfer tax (municipality and school district) | 4% of the price | alleghenycounty.us | |
| Philadelphia | Pennsylvania | City realty transfer tax | 3.578% of the price | phila.gov | |
| City of Alexandria | Virginia | City recordation tax | 0.083% of the price | alexandriava.gov | |
| Each county has a default rate; its county commission may raise the rate up to $1.65 per $500. | West Virginia | County excise tax | 0.11% of the price | code.wvlegislature.gov |
Who pays transfer tax by state
| Payer | States | Which |
|---|---|---|
| Seller | 18 | Connecticut, District of Columbia, Georgia, Hawaii, Iowa, Kentucky, Massachusetts, Michigan, Minnesota, Nebraska, New Jersey, New York, Ohio, Rhode Island, South Carolina, South Dakota, Washington, West Virginia |
| Buyer | 2 | Tennessee, Virginia |
| Split between buyer and seller | 5 | Delaware, Florida, Maine, New Hampshire, Pennsylvania |
| Negotiable | 1 | Illinois |