In short
Sussex County (unincorporated) charges a local tax on a home sale: Sussex County realty transfer tax. This rule covers a group of places, so the table below uses typical prices.
What you pay at different prices
| Price | Sussex County realty transfer tax | Delaware state tax | Total |
|---|---|---|---|
| $300,000 | $4,500 | $7,500 | $12,000 |
| $500,000 | $7,500 | $12,500 | $20,000 |
| $1,000,000 | $15,000 | $25,000 | $40,000 |
| $2,000,000 | $30,000 | $50,000 | $80,000 |
Before exemptions and credits (first-time buyers, transfers between relatives…), which are listed below when the source gives them. The tax due on your deed is the one the recorder computes.
The rates, tax by tax
Sussex County realty transfer tax
1.5% county rate; state 2.5%.
Who pays: In the absence of any agreement to the contrary, the burden for paying the tax shall be apportioned equally between the grantor and the grantee.
Exemptions: No tax shall be imposed on conveyances when the actual value of the property being transferred is less than $100.
In force: Amended 7-1-1998 by Ord. No. 1247. Source: Sussex County Code, Chapter 103, Article IV County Realty Transfer Tax, § 103-19 (ecode360).
Questions
Who pays the Sussex County realty transfer tax in Sussex County (unincorporated)?
In the absence of any agreement to the contrary, the burden for paying the tax shall be apportioned equally between the grantor and the grantee.
Is the local tax on top of the Delaware tax?
Yes. The local taxes listed here are added to the Delaware state transfer tax.
General information drawn from the official sources cited and dated on this page. It is not legal, tax or financial advice: for your own situation, ask a licensed professional.