What is the real estate transfer tax in Vermont?

In Vermont, a property transfer tax of 1.25% of the value of property transferred by deed (at least $1) is imposed, and the buyer (transferee) is liable for it unless the parties agree otherwise. Property to be used as the buyer’s principal residence is taxed at 0.5% of the first $200,000 of value and 1.25% of value above $200,000. Residential property fit for year-round use that will not be the buyer’s principal residence, and for which no landlord certificate is required, is taxed at 3.4% of value. A clean water surcharge of 0.22% of value is added, except on the first $200,000 of a principal residence. Transfers to the United States, the State of Vermont or their instrumentalities, agencies or subdivisions, and transfers to an obligee to secure a debt, are exempt. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is 32 V.S.A. §§ 9602, 9602a, 9603, 9604.

WhatVermont
State transfer tax1.25% of value, paid by the buyer

What the statute says

“The amount of the tax equals 1.25 percent of the value of the property transferred, or $1.00, whichever is greater, except as follows:”

Quoted word for word from the section’s text.

Source

32 V.S.A. §§ 9602, 9602a, 9603, 9604

Read the statute in the Vermont Statutes (Vermont General Assembly): legislature.vermont.gov.

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.

Guides on this rule

Compare this rule in every state

More Vermont rules

The same question in other states

Related