Mississippi

Mississippi transfer tax: none found, plus recording fees

No official source we read shows a Mississippi transfer tax on deeds. You pay county recording fees: $25 for the first five pages, $1 per extra page.

In short

The Mississippi Department of Revenue’s overview of the taxes it administers lists no tax on deed transfers, and the chancery clerk fee statute lists only recording fees. Under Miss. Code § 25-7-9, a deed costs $25 for the first five pages and $1 for each extra page to record (text in force through December 31, 2027). Check the amount with your county’s chancery clerk before you record.

Does Mississippi charge a transfer tax?

We found no transfer tax in the official sources we read. Two of them matter:

  • The Department of Revenue. Its page on the Mississippi tax structure groups the taxes it administers: income, sales and use, property, motor vehicle, fuel, alcohol, tobacco, gaming, insurance premium, severance, estate and others. No deed, transfer or documentary tax appears in that list. The page itself says it is an informal overview and not a substitute for the Mississippi Code.
  • The chancery clerk fee statute. Miss. Code § 25-7-9 sets what the clerk of the chancery court charges to record a deed. It lists fees for recording, copies and certification. It does not set a percentage of the sale price.

So there is no state “stamp” to compute from the price. That differs from states that charge a rate per $1,000 of price. We did not find a county or city transfer tax either. If you want certainty for a specific parcel, ask the chancery clerk of the county where it sits.

What you pay to record a deed

The chancery clerk of the county records deeds and deeds of trust. Section 25-7-9 sets these fees, in the version that applies from January 1, 2024, through December 31, 2027:

DocumentFee under § 25-7-9
Deed, deed of trust, lease, release or most other documents, first five pages$25.00
Each additional page$1.00
Certifying a copy of a filed document$1.00
Copies of recorded papers, made by the clerk$0.50 per page

The statute also lets the clerk demand the fees before recording, and requires an itemized fee bill on the original document. The statute sets the clerk’s fees; ask the clerk what your total will be for your documents.

Who pays?

Because there is no tax, the question is who pays the recording fees. The sources we read do not assign them to the buyer or the seller, so the purchase contract does. See closing costs in Mississippi for the full list of lines.

Is any transaction exempt?

There is nothing to exempt from, since we found no tax. What can be exempt or reduced is the ongoing property tax, not the transfer. The homestead exemption lowers the yearly bill for your primary home. To get it for a given year, you must own and occupy the home on January 1, and the Department of Revenue says the deed must be on file with the chancery clerk before January 7. See Mississippi property tax.

Worked example in Jackson

This is an example, not a quote. A home in Jackson (Hinds County) sells for $150,000. The deed is 4 pages.

ItemRuleAmount
Transfer taxNone found in the sources above$0
Recording the 4-page deed§ 25-7-9: first five pages$25
Recording a 12-page deed of trust§ 25-7-9: $25 + 7 × $1$32

The deed of trust page count is assumed. On a $300,000 sale the transfer tax would still be $0. The recording fee depends on pages, not price. For the local picture, see the Jackson guide.

Frequently asked questions

Is there a transfer tax in Mississippi?

We found none. The Department of Revenue’s list of state taxes shows no tax on deed transfers, and the chancery clerk fee statute lists only recording fees. Confirm with the chancery clerk for your county.

How much does it cost to record a deed in Mississippi?

Under Miss. Code § 25-7-9, as in force from January 1, 2024, through December 31, 2027, it costs $25 for the first five pages and $1 for each additional page. Ask the clerk for the total on your documents.

Who records the deed?

The chancery clerk of the county where the land is located. Your closing agent usually sends it for you, but the clerk’s office is where the record is made.

Does the Mississippi recording fee depend on the sale price?

No. It depends on the number of pages. A $90,000 home and a $900,000 home cost the same to record if the documents have the same length.

Do I still owe property tax if there is no transfer tax?

Yes. Property tax is a separate yearly tax. Taxes are due on or before February 1 for property assessed the preceding year, according to the Department of Revenue. See property tax in Mississippi.

Compare with the other states: Real estate transfer tax by state.

More Mississippi guides

Sources

Mississippi · All states · Federal guides