What is the real estate transfer tax in Georgia?

In Georgia, a deed conveying real property sold for more than $100 is taxed at $1.00 for the first $1,000 and 10 cents for each additional $100 or fraction of the value (not counting a lien that existed before the sale and is not removed by it), paid by the person who signs the deed or the person for whose benefit it is signed. The tax does not apply to an instrument given to secure a debt or to a deed of gift. To claim an exemption, the total consideration for the real and personal property conveyed must be shown on the state’s prescribed form. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is O.C.G.A. §§ 48-6-1, 48-6-2, 48-6-3.

WhatGeorgia
State transfer tax$1 per $1,000 of the price

What the statute says

“There is imposed a tax at the rate of $1.00 for the first $1,000.00 or fractional part of $1,000.00 and at the rate of 10¢ for each additional $100.00 or fractional part of $100.00 …”

Quoted word for word from the section’s text.

Source

O.C.G.A. §§ 48-6-1, 48-6-2, 48-6-3

Read the statute in the Official Code of Georgia (Georgia General Assembly): legis.ga.gov.

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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