Real estate transfer tax by state (2026)
State transfer, deed, recording and mortgage taxes for all 50 states and DC, with common local add-ons, and what they come to on a $400,000 home with 10% down. 15 states have no state transfer tax. Checked against each state's revenue department, statute or recorder on 2026-10-23.
| # | State | State taxes (who pays) | Local | On $400,000 |
|---|---|---|---|---|
| 1 | Delaware | State realty transfer tax — 2.5% (split by law) | 1.5% typical | $16,0004% |
| 2 | District of Columbia | Deed recordation tax — 1.1%–1.45% of the whole price (by price bracket) (buyer)Deed transfer tax — 1.1%–1.45% of the whole price (by price bracket) (seller) | — | $11,6002.9% |
| 3 | Pennsylvania | State realty transfer tax (1%) — 1% (split by law) | 1% typical | $8,0002% |
| 4 | Washington | State real estate excise tax (graduated) — 1.1%–3% (graduated) (seller) | 0.5% typical | $6,4001.6% |
| 5 | New Hampshire | Real estate transfer tax — buyer's half ($0.75 per $100) — 0.75% (buyer)Real estate transfer tax — seller's half ($0.75 per $100) — 0.75% (seller) | — | $6,0001.5% |
| 6 | Florida | Documentary stamp tax on the deed ($0.70 per $100) — 0.7% (contract / custom)Documentary stamp tax on the mortgage note ($0.35 per $100) — 0.35% of the loan (buyer)Intangible tax on the mortgage (0.2%) — 0.2% of the loan (buyer) | — | $4,7801.2% |
| 7 | Connecticut | State conveyance tax (residential) — 0.75%–2.25% (graduated) (seller) | 0.25% typical | $4,0001% |
| 8 | Vermont | Property transfer tax (principal residence) — 0.5%–1.47% (graduated) (buyer)Property transfer tax (not a principal residence) — 1.47% (buyer) | — | $3,9400.99% |
| 9 | Michigan | State transfer tax ($3.75 per $500) — 0.75% (seller)County transfer tax ($0.55 per $500) — 0.11% (seller) | — | $3,4400.86% |
| 10 | New Jersey | Realty transfer fee (sales up to $350,000) — 0.4%–0.78% (graduated) (seller)Realty transfer fee (sales over $350,000) — 0.58%–1.21% (graduated) (seller)Graduated percent fee on sales over $1 million (residential) — 1%–3.5% of the whole price above $1,000,001 (by price bracket) (seller) | — | $3,2150.8% |
| 11 | Rhode Island | Realty conveyance tax ($3.75 per $500) — 0.75% (seller)Additional tax on residential value over $800,000 — 0.75% above $800,000 (graduated) (seller) | — | $3,0000.75% |
| 12 | Nevada | Real property transfer tax (base $1.95 per $500) — 0.39% (contract / custom) | 0.12% typical | $2,0400.51% |
| 13 | Maryland | State transfer tax (0.5%; 0.25% for first-time Maryland buyers) — 0.5% (contract / custom) | Varies | $2,0000.5% |
| 14 | Tennessee | Realty transfer tax ($0.37 per $100) — 0.37% (contract / custom)Mortgage tax ($0.115 per $100, first $2,000 exempt) — 0.115% of the loan (buyer) | — | $1,8920.47% |
| 15 | Massachusetts | Deeds excise tax ($4.56 per $1,000) — 0.456% (seller) | Varies | $1,8240.46% |
| 16 | Maine | Real estate transfer tax ($2.20 per $500) — 0.44% (split by law)Additional tax on value over $1 million ($3.80 per $500) — 0.76% above $1,000,000 (graduated) (split by law) | — | $1,7600.44% |
| 17 | Virginia | State recordation tax ($0.25 per $100) — 0.25% (buyer)City/county recordation tax (1/3 of the state tax) — 0.083% (buyer)Grantor's tax ($0.50 per $500) — 0.1% (seller) | Varies | $1,7330.43% |
| 18 | New York | State real estate transfer tax ($2 per $500) — 0.4% (seller)Mansion tax (1% on homes of $1 million or more) — 1% of the whole price above $1,000,000 (by price bracket) (buyer) | Varies | $1,6000.4% |
| 19 | Georgia | Real estate transfer tax ($1 per $1,000) — 0.1% (seller)Intangible recording tax on the mortgage ($1.50 per $500) — 0.3% of the loan (buyer) | — | $1,4800.37% |
| 20 | South Carolina | Deed recording fee ($1.85 per $500: $1.30 state + $0.55 county) — 0.37% (contract / custom) | — | $1,4800.37% |
| 21 | Nebraska | Documentary stamp tax ($3.32 per $1,000) — 0.332% (contract / custom) | — | $1,3280.33% |
| 22 | Arkansas | Real property transfer tax ($3.30 per $1,000) — 0.33% (split by law) | — | $1,3200.33% |
| 23 | Minnesota | State deed tax (0.33%) — 0.33% (contract / custom) | Varies | $1,3200.33% |
| 24 | West Virginia | Excise tax on transfers ($1.10 per $500) — 0.22% (contract / custom)County excise tax ($0.55 per $500) — 0.11% (contract / custom) | — | $1,3200.33% |
| 25 | Ohio | State conveyance fee ($1 per $1,000) — 0.1% (contract / custom) | 0.2% typical | $1,2000.3% |
| 26 | Wisconsin | Real estate transfer fee ($3 per $1,000) — 0.3% (seller) | — | $1,2000.3% |
| 27 | North Carolina | Excise tax on conveyances ($1 per $500) — 0.2% (seller) | — | $8000.2% |
| 28 | Iowa | Real estate transfer tax ($0.80 per $500, first $500 exempt) — 0.16% (contract / custom) | — | $6390.16% |
| 29 | Illinois | State transfer tax ($0.50 per $500) — 0.1% (seller)County transfer tax ($0.25 per $500) — 0.05% (seller) | Varies | $6000.15% |
| 30 | Oklahoma | Documentary stamp tax ($0.75 per $500) — 0.15% (contract / custom) | — | $6000.15% |
| 31 | California | County documentary transfer tax ($1.10 per $1,000) — 0.11% (contract / custom) | Varies | $4400.11% |
| 32 | Alabama | Deed tax ($0.50 per $500) — 0.1% (contract / custom) | — | $4000.1% |
| 33 | Hawaii | Conveyance tax (owner-occupant schedule) — 0.1%–1% of the whole price (by price bracket) (contract / custom)Conveyance tax (buyer not eligible for a homeowner's exemption) — 0.15%–1.25% of the whole price (by price bracket) (contract / custom) | — | $4000.1% |
| 34 | Kentucky | Real estate transfer tax ($0.50 per $500) — 0.1% (seller) | — | $4000.1% |
| 35 | South Dakota | Real estate transfer fee ($0.50 per $500) — 0.1% (seller) | — | $4000.1% |
| 36 | Colorado | State documentary fee ($0.01 per $100) — 0.01% (buyer) | Varies | $400.01% |
| 37 | Alaska | None | — | $00% |
| 38 | Arizona | None | — | $00% |
| 39 | Idaho | None | — | $00% |
| 40 | Indiana | None | — | $00% |
| 41 | Kansas | None | — | $00% |
| 42 | Louisiana | None | — | $00% |
| 43 | Mississippi | None | — | $00% |
| 44 | Missouri | None | — | $00% |
| 45 | Montana | None | — | $00% |
| 46 | New Mexico | None | — | $00% |
| 47 | North Dakota | None | — | $00% |
| 48 | Oregon | None | Varies | $00% |
| 49 | Texas | None | — | $00% |
| 50 | Utah | None | — | $00% |
| 51 | Wyoming | None | — | $00% |
"Split by law" taxes are shared equally; "contract / custom" means local practice or the purchase contract decides. Exemptions (first-time buyer, senior, affordable housing) aren't applied. Each state's sources are on its closing cost calculator page and in the CSV. Free to reuse with attribution to Numlight (CC BY 4.0).