State reference
Real estate transfer taxes by state
Transfer taxes can be one of the easiest closing costs to miss because the rate, payer, and local add-ons vary by location. This guide turns PropCalcHub's state-level rules into a plain-English reference for planning a home sale or purchase.
How to use this table
Start with your state, then compare the planning estimate against your expected sale price or purchase price. The sample column shows the estimated transfer tax on a $500,000 transaction using the same state-level rules that support the PropCalcHub seller calculator. The payer column reflects a general planning assumption, not a guaranteed contract rule.
Many states, counties, cities, and special districts have separate rules. Some use a flat amount, some use a percentage of price, and others charge a set amount per $100, $500, or $1,000 of value. Always verify final figures with a closing attorney, escrow officer, title company, county recorder, or local tax office before relying on the estimate.
State-level transfer tax planning table
Sample estimates use a $500,000 sale price. Local taxes, exemptions, tiers, and negotiated contract terms can change the final amount.
| State | Default payer | Sample tax on $500,000 | Planning note |
|---|---|---|---|
| Alabama (AL) | Seller commonly pays | $500 | Use as a state-level planning estimate and confirm local rules. |
| Alaska (AK) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
| Arizona (AZ) | Seller commonly pays | $2 | Use as a state-level planning estimate and confirm local rules. |
| Arkansas (AR) | Often split or negotiated | $1,650 | Use as a state-level planning estimate and confirm local rules. |
| California (CA) | Seller commonly pays | $550 | Local city/county transfer taxes may apply. |
| Colorado (CO) | Seller commonly pays | $50 | Use as a state-level planning estimate and confirm local rules. |
| Connecticut (CT) | Seller commonly pays | $5,000 | Tiered/local conveyance taxes may apply. |
| Delaware (DE) | Often split or negotiated | $20,000 | Use as a state-level planning estimate and confirm local rules. |
| District of Columbia (DC) | Seller commonly pays | $5,500 | Transfer/recordation rates can vary by price tier. |
| Florida (FL) | Seller commonly pays | $3,500 | Miami-Dade and mortgage-related taxes may differ. |
| Georgia (GA) | Seller commonly pays | $500 | Use as a state-level planning estimate and confirm local rules. |
| Hawaii (HI) | Seller commonly pays | $500 | Hawaii conveyance tax is tiered. |
| Idaho (ID) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
| Illinois (IL) | Seller commonly pays | $500 | County/municipal transfer taxes may apply. |
| Indiana (IN) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
| Iowa (IA) | Seller commonly pays | $800 | Use as a state-level planning estimate and confirm local rules. |
| Kansas (KS) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
| Kentucky (KY) | Seller commonly pays | $500 | Use as a state-level planning estimate and confirm local rules. |
| Louisiana (LA) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
| Maine (ME) | Often split or negotiated | $2,200 | Use as a state-level planning estimate and confirm local rules. |
| Maryland (MD) | Often split or negotiated | $2,500 | County transfer/recordation taxes can vary. |
| Massachusetts (MA) | Seller commonly pays | $2,280 | Use as a state-level planning estimate and confirm local rules. |
| Michigan (MI) | Seller commonly pays | $4,300 | Use as a state-level planning estimate and confirm local rules. |
| Minnesota (MN) | Seller commonly pays | $1,650 | Use as a state-level planning estimate and confirm local rules. |
| Mississippi (MS) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
| Missouri (MO) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
| Montana (MT) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
| Nebraska (NE) | Seller commonly pays | $1,125 | Use as a state-level planning estimate and confirm local rules. |
| Nevada (NV) | Seller commonly pays | $1,950 | Some counties add transfer taxes. |
| New Hampshire (NH) | Often split or negotiated | $7,500 | Use as a state-level planning estimate and confirm local rules. |
| New Jersey (NJ) | Seller commonly pays | $5,000 | Tiered transfer fees and buyer mansion tax may apply. |
| New Mexico (NM) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
| New York (NY) | Seller commonly pays | $2,000 | NYC/local transfer taxes and mansion tax may apply. |
| North Carolina (NC) | Seller commonly pays | $1,000 | Use as a state-level planning estimate and confirm local rules. |
| North Dakota (ND) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
| Ohio (OH) | Seller commonly pays | $500 | County permissive conveyance fees may apply. |
| Oklahoma (OK) | Seller commonly pays | $750 | Use as a state-level planning estimate and confirm local rules. |
| Oregon (OR) | Negotiable | $0 | Some local transfer taxes may exist. |
| Pennsylvania (PA) | Often split or negotiated | $10,000 | Common estimate includes state plus local transfer tax; local rate varies. |
| Rhode Island (RI) | Seller commonly pays | $2,300 | Use as a state-level planning estimate and confirm local rules. |
| South Carolina (SC) | Seller commonly pays | $1,850 | Use as a state-level planning estimate and confirm local rules. |
| South Dakota (SD) | Seller commonly pays | $2,500 | Use as a state-level planning estimate and confirm local rules. |
| Tennessee (TN) | Seller commonly pays | $1,850 | Use as a state-level planning estimate and confirm local rules. |
| Texas (TX) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
| Utah (UT) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
| Vermont (VT) | Buyer commonly pays | $6,250 | Use as a state-level planning estimate and confirm local rules. |
| Virginia (VA) | Often split or negotiated | $1,250 | Grantor/recordation/regional fees vary. |
| Washington (WA) | Seller commonly pays | $5,500 | Washington REET is graduated; this uses a base-tier estimate. |
| West Virginia (WV) | Seller commonly pays | $1,100 | Use as a state-level planning estimate and confirm local rules. |
| Wisconsin (WI) | Seller commonly pays | $1,500 | Use as a state-level planning estimate and confirm local rules. |
| Wyoming (WY) | Negotiable | $0 | Use as a state-level planning estimate and confirm local rules. |
Why the payer can vary
Transfer tax responsibility can depend on state law, local custom, and the purchase agreement. In some markets the seller usually pays. In others, the buyer pays, the tax is split, or the parties negotiate the result as part of the offer. A calculator can make a reasonable planning assumption, but the signed contract controls the final allocation.
Where this shows up
Sellers often see transfer taxes on a seller net sheet or settlement statement. Buyers may see related charges on a Loan Estimate, Closing Disclosure, or title quote. If a local transfer tax applies, ask whether it is included in the estimate or listed separately from state-level transfer tax.