In short
In the Idaho statutes and Ada County fee schedule I read, a deed transfer carries flat recording fees, not a tax based on price. At the Ada County Clerk, recording a deed costs $15 and recording a deed of trust costs $45, for documents up to 30 pages (Idaho Code § 31-3205; Ada County Clerk, as of October 2026). Idaho law also makes private transfer fees unenforceable.
Does Idaho charge a transfer tax?
Payotte did not find any Idaho statute that taxes the transfer of a deed, at the state, county or city level. No such tax appears in the recorder’s fee statute (§ 31-3205) or in the Ada County Clerk’s published fee list, which is where a buyer would see it. These are the two documents that set what is collected when a deed is recorded. This page reports what they list. It cannot prove that no tax exists anywhere in Idaho law, so confirm with the county recorder before closing if you want certainty.
What you do pay when title changes hands is the cost of recording the documents. The sections below show how much.
What does recording cost?
The county recorder may charge “the party procuring his services” the fees in § 31-3205(1). Ada County publishes the same fees for instruments of 30 pages or fewer:
| Document | Fee in Ada County | Source |
|---|---|---|
| Deed (warranty, quitclaim, trustee and other deeds) | $15.00 | Idaho Code § 31-3205(1)(b)(i); Ada County Clerk |
| Deed of trust or mortgage | $45.00 | Idaho Code § 31-3205(1)(b)(ii); Ada County Clerk |
| Reconveyance of a deed of trust | $15.00 | Idaho Code § 31-3205(1)(b)(iii); Ada County Clerk |
| Each page beyond 30 | $3.00 | Idaho Code § 31-3205; Ada County Clerk |
The fee does not depend on the sale price. A $250,000 home and a $2 million home pay the same $15 to record the deed.
Who pays the recording fees?
The statute says the fee is paid by the party who asks the recorder to record the document. It does not say which side of a sale that is. In a purchase, the contract and the closing agent decide who bears each charge, so look at the line items on your Closing Disclosure. Our closing costs guide for Idaho shows the full list.
Can a seller or developer charge a “transfer fee”?
A private fee on resale is different from a tax. Idaho Code § 55-3103 provides that a transfer fee covenant recorded after the law took effect, and any lien securing it, is not binding or enforceable against the property or later owners. Anyone who records one is liable for the damages and the attorney’s fees.
The definition in § 55-3102 leaves out several things. It does not cover a tax, assessment, fee or charge imposed by a government, a broker’s commission, or typical closing costs such as escrow and title insurance fees, among other exceptions. So the rule does not affect a legal commission or closing charge.
Example: recording on a $500,000 purchase in Boise
This is an example using the Ada County fee list, assuming a short deed and a short deed of trust, each under 30 pages.
| Item | Amount |
|---|---|
| Recording the deed | $15 |
| Recording the deed of trust (if you have a mortgage) | $45 |
| Transfer tax | None found in the sources read |
| Total recording | $60 |
A cash buyer would pay only the $15 deed fee. The seller’s payoff of an existing mortgage usually requires recording a reconveyance for $15; the contract and closing agent decide who pays it. The property tax side of the purchase is separate: see Idaho property tax.
Frequently asked questions
Is there a state transfer tax on home sales in Idaho?
Payotte found none in the Idaho Code sections and the Ada County fee schedule it read. What the county collects at recording is a flat fee set by Idaho Code § 31-3205. Ask the county recorder if you need written confirmation.
How much does it cost to record a deed in Ada County?
Recording a deed costs $15.00 for up to 30 pages, and each extra page costs $3.00, according to the Ada County Clerk as of October 2026. A deed of trust costs $45.00 for up to 30 pages.
Do recording fees go up with the home price?
No. Idaho Code § 31-3205 sets fees per instrument and per page. The price of the home does not change them.
Can a builder charge a fee every time the home is sold?
Not enforceably if it is a private transfer fee covenant recorded after Idaho Code § 55-3103 took effect. The statute says such a covenant, and any lien securing it, is not binding on the property or later owners.
Where do I see what I will pay at closing?
On the Closing Disclosure, which your lender must give you at least three business days before closing. See closing costs explained.
Compare with the other states: Real estate transfer tax by state.
More Idaho guides
- Closing costs in Idaho: what buyers and sellers pay
- Idaho property tax: how it works and what the homestead saves
- Seller disclosure requirements in Idaho
- Do you need a real estate attorney to close in Idaho?
- How does foreclosure work in Idaho, and how long does it take?
- Home prices in Idaho and Boise: median value and trend
- First-time home buyer programs in Idaho and Boise
- How to verify a real estate license in Idaho (5 professions)
- Community property and buying a home in Idaho
Sources
- Idaho Code § 31-3205, recorder's fees (Idaho Legislature) (consulted October 13, 2026)
- Recording Fees, Property Records (Ada County Clerk) (consulted October 13, 2026)
- Idaho Code § 55-3102, transfer fee definitions (Idaho Legislature) (consulted October 13, 2026)
- Idaho Code § 55-3103, real estate transfer fees unlawful (Idaho Legislature) (consulted October 13, 2026)