Real Estate Transfer Tax by State: Rates and Who Pays

The state real estate transfer tax rate in each of the 35 jurisdictions that charge one, with the statute and who pays where the law says.

By Seayora Editorial Team · Published November 15, 2026 · Facts checked November 15, 2026 · 4 min read

Short answer: 35 jurisdictions covered in this guide charge a state tax when real property is transferred, usually a set amount for each $500 or $1,000 of the price. Some add a higher rate above a price threshold and some let counties or cities add their own. Where the statute names who pays, the state’s answer page says so.

Key takeaways

The tax is usually charged per $500 or $1,000 of the price.
Some states charge more above a price threshold.
County and city transfer taxes are separate.
The contract can decide who pays where the statute is silent.

What is a real estate transfer tax?

A tax charged when a deed is recorded or real property changes hands, usually a set amount for each $500 or $1,000 of the price. States call it a transfer tax, a deed tax, a documentary stamp tax, a conveyance tax or an excise tax. Some states add a higher rate above a price threshold, and some let counties or cities charge their own on top.

The state tax on transferring real property, in 35 jurisdictions. Select a state for its full answer.
State	State transfer tax	Statute
Alabama	$0.50 per $500 of value conveyed	Ala. Code § 40-22-1
Arkansas	$3.30 per $1,000 of the price	Ark. Code §§ 26-60-102, 26-60-105, 26-60-106
California	County tax of $0.55 per $500 (rate set by state law)	Cal. Rev. & Tax. Code §§ 11911, 11921, 11927
Colorado	1 cent per $100 of the price (documentary fee)	C.R.S. §§ 39-13-102, 39-13-104
Connecticut	1% (0.75% state + 0.25% town), paid by the seller	Conn. Gen. Stat. §§ 12-494, 12-495, 12-498
Delaware	2.5% state (3% if no local tax), split equally	30 Del. C. §§ 5401, 5402
District of Columbia	Two taxes of 1.1% each; 1.45% each from $400,000	D.C. Code §§ 42-1103, 47-902, 47-903
Florida	70 cents per $100 of the price	Fla. Stat. §§ 201.02, 201.031
Georgia	$1 per $1,000 of the price	O.C.G.A. §§ 48-6-1, 48-6-2, 48-6-3
Hawaii	10¢ to $1.00 per $100 by price tier, paid by seller	Haw. Rev. Stat. §§ 247-2, 247-3, 247-4
Illinois	50¢ per $500 of value; counties may add 25¢	35 ILCS 200/31-10, 31-20, 31-45; 55 ILCS 5/5-1031
Iowa	80¢ per $500 of price above the first $500	Iowa Code §§ 428A.1, 428A.2
Kentucky	50¢ per $500 of value, paid by the grantor	KRS 142.050
Maine	$2.20 per $500, split equally by seller and buyer	36 M.R.S. §§ 4641-A, 4641-C
Maryland	0.5% of the price, plus a county recordation tax	Md. Code, Tax-Prop. §§ 12-102, 12-103, 13-202, 13-203, 13-207
Michigan	$3.75 per $500 state plus 55¢ county, paid by the seller	MCL 207.523, 207.525, 207.526; MCL 207.502, 207.504
Minnesota	0.33% of the net price ($1.65 at $3,000 or less)	Minn. Stat. §§ 287.21, 287.22, 383A.80, 383B.80
Nebraska	$3.32 per $1,000 of value, paid by the seller	Neb. Rev. Stat. §§ 76-901, 76-902
Nevada	$1.95 per $500 ($2.55 in a county of 700,000 or more)	NRS 375.020, 375.023, 375.026, 375.030, 375.090
New Hampshire	$0.75 per $100 of price, paid by buyer and seller each	RSA 78-B:1, 78-B:2, 78-B:4
New Jersey	Graduated fee per $500 of price, paid by the seller	N.J.S.A. 46:15-7, 46:15-7.1, 46:15-7.2, 46:15-10
New York	$2 per $500 of price, paid by the seller	N.Y. Tax Law §§ 1402, 1402-a, 1402-b, 1404, 1405
North Carolina	$1 per $500 of price, paid by the seller	N.C. Gen. Stat. §§ 105-228.30, 105-228.29
Ohio	10 cents per $100 of value, plus up to 30 cents by county	Ohio Rev. Code §§ 319.54, 322.02
Oklahoma	75 cents per $500 of price	68 O.S. §§ 3201, 3202, 3203, 3204
Pennsylvania	1% of the value, plus any local transfer tax	Tax Reform Code of 1971, §§ 1102-C, 1102-C.3, 1101-D
Rhode Island	$3.75 per $500 of price, paid by the seller	R.I. Gen. Laws §§ 44-25-1, 44-25-2
South Carolina	$1.85 per $500 of value, paid by the seller	S.C. Code §§ 12-24-10, 12-24-20, 12-24-30, 12-24-40, 12-24-90
South Dakota	50 cents per $500 of value, paid by the seller	SDCL §§ 43-4-21, 43-4-22
Tennessee	37 cents per $100 of price or value, whichever is greater	Tenn. Code § 67-4-409
Vermont	1.25% of value, paid by the buyer	32 V.S.A. §§ 9602, 9602a, 9603, 9604
Virginia	25 cents per $100, plus 50 cents per $500 paid by seller	Va. Code §§ 58.1-801, 58.1-802, 58.1-802.3, 58.1-811, 58.1-814
Washington	1.1% to 3% of price in tiers, paid by the seller	RCW 82.45.060, 82.45.080, 82.45.010, 82.46.010, 82.46.035
West Virginia	$1.10 per $500 plus county tax, paid by the seller	W. Va. Code §§ 11-22-1, 11-22-2
Wisconsin	30 cents per $100 of value, paid by the seller	Wis. Stat. §§ 77.22, 77.25

States not in the table either have no state transfer tax or were not confirmed for this guide. A county or city tax is separate and is not shown here.

Who pays the transfer tax?

Where the statute names a payer it is shown on the state’s answer page. Elsewhere the purchase contract or local custom decides, and buyers and sellers can agree to split it.

How is the tax worked out?

Start from the price, or the value where the statute taxes value, and divide by the unit the rate uses ($100, $500 or $1,000).
Many statutes, New York’s and California’s among them, count a fraction of that unit as a whole one.
Add any higher rate the statute sets above a price threshold.
Then add any county or city tax, and check the exemptions on the state’s answer page.

Frequently asked questions

How much is the transfer tax on a home sale?

It depends on the state, and the table gives each state’s rate. Multiply the rate by the price, then check for a county or city tax.

Who pays the real estate transfer tax?

Where the statute names a payer, the state’s answer page says who. Elsewhere it is decided by the contract or local custom.

Do all states have a transfer tax?

No. Some states have none, and a few prohibit one in their constitution.

State-by-state rules

What is the real estate transfer tax? — compared across 34 states and the District of Columbia

Sources

Alabama: Ala. Code § 40-22-1, Code of Alabama (Alabama Legislature)
Arkansas: Ark. Code §§ 26-60-102, 26-60-105, 26-60-106, Justia (unofficial copy of the code)
Arkansas: Ark. Code §§ 26-60-102, 26-60-105, 26-60-106, Justia (unofficial copy of the code)
Arkansas: Ark. Code §§ 26-60-102, 26-60-105, 26-60-106, Justia (unofficial copy of the code)
California: Cal. Rev. & Tax. Code §§ 11911, 11921, 11927, California Codes (California Legislative Information)
California: Cal. Rev. & Tax. Code §§ 11911, 11921, 11927, California Codes (California Legislative Information)
California: Cal. Rev. & Tax. Code §§ 11911, 11921, 11927, California Codes (California Legislative Information)
Colorado: C.R.S. §§ 39-13-102, 39-13-104, Justia (unofficial copy of the code)
Colorado: C.R.S. §§ 39-13-102, 39-13-104, Justia (unofficial copy of the code)
Connecticut: Conn. Gen. Stat. §§ 12-494, 12-495, 12-498, Connecticut General Statutes (Connecticut General Assembly)
Connecticut: Conn. Gen. Stat. §§ 12-494, 12-495, 12-498, Connecticut General Statutes (Connecticut General Assembly)
Connecticut: Conn. Gen. Stat. §§ 12-494, 12-495, 12-498, Connecticut General Statutes (Connecticut General Assembly)
Delaware: 30 Del. C. §§ 5401, 5402, Delaware Code (Delaware General Assembly)
Delaware: 30 Del. C. §§ 5401, 5402, Delaware Code (Delaware General Assembly)
District of Columbia: D.C. Code §§ 42-1103, 47-902, 47-903, Code of the District of Columbia (DC Council)
District of Columbia: D.C. Code §§ 42-1103, 47-902, 47-903, Code of the District of Columbia (DC Council)
District of Columbia: D.C. Code §§ 42-1103, 47-902, 47-903, Code of the District of Columbia (DC Council)
Florida: Fla. Stat. §§ 201.02, 201.031, Florida Statutes (The Florida Senate)
Florida: Fla. Stat. §§ 201.02, 201.031, Florida Statutes (The Florida Senate)
Georgia: O.C.G.A. §§ 48-6-1, 48-6-2, 48-6-3, Justia (unofficial copy of the code)
Georgia: O.C.G.A. §§ 48-6-1, 48-6-2, 48-6-3, Justia (unofficial copy of the code)
Georgia: O.C.G.A. §§ 48-6-1, 48-6-2, 48-6-3, Justia (unofficial copy of the code)
Hawaii: Haw. Rev. Stat. §§ 247-2, 247-3, 247-4, Hawaii Revised Statutes (Hawaii State Legislature)
Hawaii: Haw. Rev. Stat. §§ 247-2, 247-3, 247-4, Hawaii Revised Statutes (Hawaii State Legislature)
Hawaii: Haw. Rev. Stat. §§ 247-2, 247-3, 247-4, Hawaii Revised Statutes (Hawaii State Legislature)
Illinois: 35 ILCS 200/31-10, 31-20, 31-45; 55 ILCS 5/5-1031, Illinois Compiled Statutes (Illinois General Assembly)
Illinois: 35 ILCS 200/31-10, 31-20, 31-45; 55 ILCS 5/5-1031, Illinois Compiled Statutes (Illinois General Assembly)
Illinois: 35 ILCS 200/31-10, 31-20, 31-45; 55 ILCS 5/5-1031, Illinois Compiled Statutes (Illinois General Assembly)
Illinois: 35 ILCS 200/31-10, 31-20, 31-45; 55 ILCS 5/5-1031, Illinois Compiled Statutes (Illinois General Assembly)
Iowa: Iowa Code §§ 428A.1, 428A.2, Iowa Code (Iowa Legislature)
Iowa: Iowa Code §§ 428A.1, 428A.2, Iowa Code (Iowa Legislature)
Kentucky: KRS 142.050, Kentucky Revised Statutes (Kentucky General Assembly)
Maine: 36 M.R.S. §§ 4641-A, 4641-C, Maine Revised Statutes (Maine Legislature)
Maine: 36 M.R.S. §§ 4641-A, 4641-C, Maine Revised Statutes (Maine Legislature)
Maryland: Md. Code, Tax-Prop. §§ 12-102, 12-103, 13-202, 13-203, 13-207, Maryland Code (Maryland General Assembly)
Maryland: Md. Code, Tax-Prop. §§ 12-102, 12-103, 13-202, 13-203, 13-207, Maryland Code (Maryland General Assembly)
Maryland: Md. Code, Tax-Prop. §§ 12-102, 12-103, 13-202, 13-203, 13-207, Maryland Code (Maryland General Assembly)
Maryland: Md. Code, Tax-Prop. §§ 12-102, 12-103, 13-202, 13-203, 13-207, Maryland Code (Maryland General Assembly)
Maryland: Md. Code, Tax-Prop. §§ 12-102, 12-103, 13-202, 13-203, 13-207, Maryland Code (Maryland General Assembly)
Michigan: MCL 207.523, 207.525, 207.526; MCL 207.502, 207.504, Michigan Compiled Laws (Michigan Legislature)
Michigan: MCL 207.523, 207.525, 207.526; MCL 207.502, 207.504, Michigan Compiled Laws (Michigan Legislature)
Michigan: MCL 207.523, 207.525, 207.526; MCL 207.502, 207.504, Michigan Compiled Laws (Michigan Legislature)
Michigan: MCL 207.523, 207.525, 207.526; MCL 207.502, 207.504, Michigan Compiled Laws (Michigan Legislature)
Michigan: MCL 207.523, 207.525, 207.526; MCL 207.502, 207.504, Michigan Compiled Laws (Michigan Legislature)
Minnesota: Minn. Stat. §§ 287.21, 287.22, 383A.80, 383B.80, Minnesota Statutes (Office of the Revisor of Statutes)
Minnesota: Minn. Stat. §§ 287.21, 287.22, 383A.80, 383B.80, Minnesota Statutes (Office of the Revisor of Statutes)
Minnesota: Minn. Stat. §§ 287.21, 287.22, 383A.80, 383B.80, Minnesota Statutes (Office of the Revisor of Statutes)
Minnesota: Minn. Stat. §§ 287.21, 287.22, 383A.80, 383B.80, Minnesota Statutes (Office of the Revisor of Statutes)
Nebraska: Neb. Rev. Stat. §§ 76-901, 76-902, Nebraska Revised Statutes (Nebraska Legislature)
Nebraska: Neb. Rev. Stat. §§ 76-901, 76-902, Nebraska Revised Statutes (Nebraska Legislature)
Nevada: NRS 375.020, 375.023, 375.026, 375.030, 375.090, Nevada Revised Statutes (Nevada Legislature)
Nevada: NRS 375.020, 375.023, 375.026, 375.030, 375.090, Nevada Revised Statutes (Nevada Legislature)
Nevada: NRS 375.020, 375.023, 375.026, 375.030, 375.090, Nevada Revised Statutes (Nevada Legislature)
Nevada: NRS 375.020, 375.023, 375.026, 375.030, 375.090, Nevada Revised Statutes (Nevada Legislature)
Nevada: NRS 375.020, 375.023, 375.026, 375.030, 375.090, Nevada Revised Statutes (Nevada Legislature)
New Hampshire: RSA 78-B:1, 78-B:2, 78-B:4, New Hampshire Revised Statutes (General Court of New Hampshire)
New Hampshire: RSA 78-B:1, 78-B:2, 78-B:4, New Hampshire Revised Statutes (General Court of New Hampshire)
New Hampshire: RSA 78-B:1, 78-B:2, 78-B:4, New Hampshire Revised Statutes (General Court of New Hampshire)
New Jersey: N.J.S.A. 46:15-7, 46:15-7.1, 46:15-7.2, 46:15-10, Justia (unofficial copy of the code)
New Jersey: N.J.S.A. 46:15-7, 46:15-7.1, 46:15-7.2, 46:15-10, Justia (unofficial copy of the code)
New Jersey: N.J.S.A. 46:15-7, 46:15-7.1, 46:15-7.2, 46:15-10, Justia (unofficial copy of the code)
New Jersey: N.J.S.A. 46:15-7, 46:15-7.1, 46:15-7.2, 46:15-10, Justia (unofficial copy of the code)
New York: N.Y. Tax Law §§ 1402, 1402-a, 1402-b, 1404, 1405, New York Consolidated Laws (New York State Senate)
New York: N.Y. Tax Law §§ 1402, 1402-a, 1402-b, 1404, 1405, New York Consolidated Laws (New York State Senate)
New York: N.Y. Tax Law §§ 1402, 1402-a, 1402-b, 1404, 1405, New York Consolidated Laws (New York State Senate)
New York: N.Y. Tax Law §§ 1402, 1402-a, 1402-b, 1404, 1405, New York Consolidated Laws (New York State Senate)
New York: N.Y. Tax Law §§ 1402, 1402-a, 1402-b, 1404, 1405, New York Consolidated Laws (New York State Senate)
North Carolina: N.C. Gen. Stat. §§ 105-228.30, 105-228.29, North Carolina General Statutes (North Carolina General Assembly)
North Carolina: N.C. Gen. Stat. §§ 105-228.30, 105-228.29, North Carolina General Statutes (North Carolina General Assembly)
Ohio: Ohio Rev. Code §§ 319.54, 322.02, Ohio Revised Code (Ohio Legislative Service Commission)
Ohio: Ohio Rev. Code §§ 319.54, 322.02, Ohio Revised Code (Ohio Legislative Service Commission)
Oklahoma: 68 O.S. §§ 3201, 3202, 3203, 3204, Oklahoma Statutes (Oklahoma State Courts Network)
Pennsylvania: Tax Reform Code of 1971, §§ 1102-C, 1102-C.3, 1101-D, Pennsylvania Statutes (Pennsylvania General Assembly)
Rhode Island: R.I. Gen. Laws §§ 44-25-1, 44-25-2, Rhode Island General Laws (Rhode Island General Assembly)
Rhode Island: R.I. Gen. Laws §§ 44-25-1, 44-25-2, Rhode Island General Laws (Rhode Island General Assembly)
South Carolina: S.C. Code §§ 12-24-10, 12-24-20, 12-24-30, 12-24-40, 12-24-90, South Carolina Code of Laws (South Carolina Legislature)
South Dakota: SDCL §§ 43-4-21, 43-4-22, South Dakota Codified Laws (South Dakota Legislature)
South Dakota: SDCL §§ 43-4-21, 43-4-22, South Dakota Codified Laws (South Dakota Legislature)
Tennessee: Tenn. Code § 67-4-409, Justia (unofficial copy of the code)
Vermont: 32 V.S.A. §§ 9602, 9602a, 9603, 9604, Vermont Statutes (Vermont General Assembly)
Vermont: 32 V.S.A. §§ 9602, 9602a, 9603, 9604, Vermont Statutes (Vermont General Assembly)
Vermont: 32 V.S.A. §§ 9602, 9602a, 9603, 9604, Vermont Statutes (Vermont General Assembly)
Vermont: 32 V.S.A. §§ 9602, 9602a, 9603, 9604, Vermont Statutes (Vermont General Assembly)
Virginia: Va. Code §§ 58.1-801, 58.1-802, 58.1-802.3, 58.1-811, 58.1-814, Code of Virginia (Virginia General Assembly)
Virginia: Va. Code §§ 58.1-801, 58.1-802, 58.1-802.3, 58.1-811, 58.1-814, Code of Virginia (Virginia General Assembly)
Virginia: Va. Code §§ 58.1-801, 58.1-802, 58.1-802.3, 58.1-811, 58.1-814, Code of Virginia (Virginia General Assembly)
Virginia: Va. Code §§ 58.1-801, 58.1-802, 58.1-802.3, 58.1-811, 58.1-814, Code of Virginia (Virginia General Assembly)
Virginia: Va. Code §§ 58.1-801, 58.1-802, 58.1-802.3, 58.1-811, 58.1-814, Code of Virginia (Virginia General Assembly)
Washington: RCW 82.45.060, 82.45.080, 82.45.010, 82.46.010, 82.46.035, Revised Code of Washington (Washington State Legislature)
Washington: RCW 82.45.060, 82.45.080, 82.45.010, 82.46.010, 82.46.035, Revised Code of Washington (Washington State Legislature)
Washington: RCW 82.45.060, 82.45.080, 82.45.010, 82.46.010, 82.46.035, Revised Code of Washington (Washington State Legislature)
Washington: RCW 82.45.060, 82.45.080, 82.45.010, 82.46.010, 82.46.035, Revised Code of Washington (Washington State Legislature)
Washington: RCW 82.45.060, 82.45.080, 82.45.010, 82.46.010, 82.46.035, Revised Code of Washington (Washington State Legislature)
West Virginia: W. Va. Code §§ 11-22-1, 11-22-2, West Virginia Code (West Virginia Legislature)
West Virginia: W. Va. Code §§ 11-22-1, 11-22-2, West Virginia Code (West Virginia Legislature)
Wisconsin: Wis. Stat. §§ 77.22, 77.25, Wisconsin Statutes (Wisconsin State Legislature)

How Seayora helps

Document storage: An owner on Seayora keeps the deed, the closing statement and every property document in one place.

This article is general information, not legal advice. Landlord-tenant law varies by state and city and changes often, so check the current rule for your property and talk to an attorney before acting on a dispute.

How we write and check these guides: editorial standards.

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