What is the real estate transfer tax in Arkansas?

In Arkansas, a deed conveying real property for more than $100 is taxed at $1.10 for each $1,000 or fraction of the consideration plus an additional $2.20 for each $1,000, and unless the parties agree otherwise the tax is paid half by the seller and half by the buyer. The statute that levies the additional $2.20 for each $1,000 says it is paid by the purchaser. The tax is computed on the full consideration for the real estate and not on any personal property sold with it. It does not apply to an instrument given solely to secure a debt or to an instrument dividing marital property between the parties to a divorce. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is Ark. Code §§ 26-60-102, 26-60-105, 26-60-106.

WhatArkansas
State transfer tax$3.30 per $1,000 of the price

What the statute says

“… when the consideration for the lands, tenements, or other realty conveyed exceeds one hundred dollars ($100), a tax at the rate of one dollar and ten cents ($1.10) for each one thousand dollars ($1,000) or fractional part thereof …”

Quoted word for word from the section’s text.

Source

Ark. Code §§ 26-60-102, 26-60-105, 26-60-106

Read the statute in the Arkansas Code (Arkansas General Assembly): arkleg.state.ar.us.

The linked sections open Justia’s free copy of the code, because the state’s own site has no stable address for each section.

Checked against the statute on November 15, 2026.

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses this rule

This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.

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