Maine real estate transfer tax: rate, who pays, exemptions

What is the rate?

The tax is imposed on each deed that transfers real property in Maine. The rate is $2.20 for every $500 or fractional part of $500 of the value transferred (§ 4641-A(1)(A)). A fraction counts as a full $500, so a price of $350,100 is taxed as 701 units.

When the value exceeds $1,000,000, an additional $3.80 for each $500 or fractional part applies to the value above $1,000,000. Maine Revenue Services dates this change to transfers occurring on or after November 1, 2025. The extra tax is on top of the base rate, which still applies to the whole price.

Maine Revenue Services publishes a chart and a calculator for the current rates. The chart for transfers on or after November 1, 2025 shows, for example, $1.10 each for buyer and seller on a value up to $500.

Who pays?

The law splits the tax: one half on the grantor (seller) and one half on the grantee (buyer) (§ 4641-A(1)(B)). Maine Revenue Services repeats the same split.

The register of deeds for the county where the land lies computes the tax and collects it when the deed is recorded (§ 4641-B(1)). The deed must come with a declaration of value that states the value of the property and the tax map and parcel number (§ 4641-D). If a transfer is exempt, the declaration must state the reason. County fees to record the deed are separate; see closing costs in Maine.

Which transfers are exempt?

Section 4641-C lists the exemptions. The ones most relevant to home owners include:

• Family deeds without consideration: deeds between spouses, parent and child, or grandparent and grandchild, “without actual consideration,” and deeds between spouses in divorce proceedings.
• Mortgages and related documents: mortgage deeds, discharges and partial releases.
• Deeds that only correct a prior deed: with no added consideration and no change of ownership.
• Tax deeds, deeds of distribution under the probate code, and deeds executed by public officials in their official duties.
• Deeds to or from governments: the United States, Maine and their agencies, with limited exceptions listed in the statute.
• Deeds given under the federal Bankruptcy Code.

Foreclosure has its own rules (§ 4641-C(2)). For a deed in lieu of foreclosure, only the mortgagor is exempt. For a sale to a third party at a public foreclosure sale, the seller’s share of the tax applies only to proceeds above what is needed to pay the mortgagee and junior claimants. See foreclosure in Maine.

The statute lists more exemptions for business entities and trusts, such as certain mergers and nominee deeds. If you think your deed qualifies, check § 4641-C for your situation.

Is there a local transfer tax?

Chapter 711-A of Title 36, which the sources above cover, sets a single tax collected by the registry of deeds. These sources do not list a separate county or city transfer tax. For a Portland purchase, see the Portland guide; ask the Cumberland County Registry of Deeds if you want to confirm there is no local add-on.

What does it cost? Examples

These are examples at the rates above, not quotes. Rounded up to the next $500.

In the third row, the base tax is $5,280 on the whole price. The extra $1,520 applies to the $200,000 above $1 million.