Deed Transfer Tax Calculator
Calculate state and county deed transfer tax (transfer stamp, conveyance tax) for any US real estate transaction.
What Is a Deed Transfer Tax?
A deed transfer tax (also called excise tax, stamp tax, conveyance tax, deed tax) is a state and/or local tax imposed when real property changes hands. The tax is calculated as a percentage of the sale price and is typically paid at closing — most often by the seller, though local custom varies. The tax revenue funds general state operations, recording fees, and sometimes affordable-housing trust funds. Rates range from 0% (TX, ID, MT, MS, NM, ND, WY) to 4%+ (Delaware combined state + county + local in some areas). Source: National Association of Realtors state-by-state transfer tax data 2026. Last updated: May 2026.
Who Typically Pays the Transfer Tax
| State Custom | Examples |
|---|---|
| Seller pays | NY, NJ, MA, CT, VA, MD, IL, FL, GA, NC, SC, TN |
| Buyer pays | WA (REET), CA (in some counties) |
| Split 50/50 | PA, MO, KS |
| Negotiable | OK, ID |
In hot seller's markets, sellers sometimes negotiate buyers to pay; in cold markets, sellers absorb the cost. Always specify in the purchase contract.
Highest-Tax States in 2026
Delaware (4% combined), New York (combined state 0.4% + NYC 1.4% + 'Mansion Tax' on $1M+ properties), Washington DC (1.45% + recordation), Connecticut (1.25%), Vermont (1.45%), Hawaii (0.10-1.25% depending on price). These taxes add tens of thousands to luxury closings — a $5M NYC condo sale generates $90K+ in combined transfer and mansion tax.
Mansion taxes (escalating rates above $1M, $2M, $5M brackets) are increasing — NY raised them in 2019, CA passed 'Measure ULA' in 2022 (4% on $5M+, 5.5% on $10M+ in Los Angeles), and other states are debating similar.
Exemptions and Reductions
Common exemptions: (1) Transfers between spouses (divorce settlements). (2) Inheritance via will or trust. (3) Gift transfers (with strict documentation). (4) Government transfers (eminent domain). (5) Refinancing (no transfer of title). (6) Some first-time homebuyer programs (PA, MD, DE offer reductions). (7) Affordable housing transfers. Always ask your closing attorney about exemptions — state-specific rules can save thousands.