Missouri

Real estate transfer tax in Missouri: none, and why

Missouri has no transfer tax in the sources reviewed, and its constitution bars new ones. You pay recording fees instead: $25 plus $5 a page in St. Louis.

Checked on against the official sources listed at the bottom of the page.

In short

Missouri does not tax the transfer of a home in any statute or fee schedule reviewed here. Since December 2, 2010, Article X, Section 25 of the Missouri Constitution has said the state, counties and other political subdivisions may not impose any new tax on the sale or transfer of real estate. What you pay at transfer is a recording fee: $25 for the first page and $5 per extra page of a standard deed in St. Louis (City Recorder of Deeds, October 2026).

What does the Missouri Constitution say?

Voters adopted the provision on November 2, 2010. Its full text reads: “After the effective date of this section, the state, counties, and other political subdivisions are hereby prevented from imposing any new tax, including a sales tax, on the sale or transfer of homes or any other real estate.”

Three points follow from the wording:

  • It covers the state and every local government, including counties and cities.
  • It covers sales taxes as well as taxes called “transfer” or “deed” taxes.
  • It says new. A tax already in place on December 2, 2010 would not be undone by this section. We found none: no state statute reviewed imposes one, and the St. Louis Recorder’s fee schedule lists only recording fees. If you buy outside the City of St. Louis, ask that county’s recorder of deeds to confirm.

Is there a city or county transfer tax in St. Louis?

Not that the City publishes. The Recorder of Deeds lists the cost of filing deeds, assignments, margin releases and plats, and none of them is a tax on the price. The City of St. Louis is a city “not within a county”, so the City has its own assessor and recorder, and St. Louis County rules do not apply to a home inside the City.

What you pay at transfer instead

ChargeAmountWho sets it
Recording a standard deed, City of St. Louis$25 first page, $5 each extra pageCity Recorder of Deeds
Recording a nonstandard deed, City of St. Louis$50 first page, $5 each extra pageCity Recorder of Deeds
State base fee for any deed or instrument$5 first page, $3 each extra pageRSMo 59.310
Surcharge for a document that breaks the state format rules$25RSMo 59.310
Certificate of Value, City of St. LouisForm filed with the deed; no fee listedCity Assessor

The recording fee is a charge for filing a document and depends on page count, not on the price of the home. The Certificate of Value is a form the buyer or the buyer’s representative prepares and files with the deed in the City of St. Louis. A related step in the City is the Housing Conservation inspection, which costs $120 and is required before occupancy when an occupied structure is sold without a certificate from the last 12 months (Building Division). These are fees for services, not taxes on the transfer. For the whole list of costs, see closing costs in Missouri.

Who pays by law and by custom?

Because there is no transfer tax, no Missouri statute reviewed assigns it to the buyer or the seller. Recording fees follow the sales contract. The statute says only that the recorder is “allowed” the fees; it does not say who pays them. Check your contract and the Closing Disclosure.

Are there exemptions?

There is nothing to exempt from. The recording fee applies to every deed, whatever the price.

Example: a $214,500 sale in St. Louis

The price is the 2024 median value of owner-occupied homes in the City of St. Louis (Census Bureau, ACS 1-year). Assume a three-page standard deed.

ItemAmount
Transfer tax$0
Recording the deed ($25 + 2 × $5)$35
Total charged because the property changed hands$35

Because the fee is per page, a $214,500 sale and a $2,000,000 sale cost the same to record if the deeds have the same number of pages.

The sale does change your yearly tax. Missouri reassesses real property in odd-numbered years and applies those values to the next even-numbered year as well (RSMo 137.115). See property tax in Missouri and the St. Louis guide.

Frequently asked questions

Does Missouri charge a tax when a house is sold?

Not on the transfer itself, according to the statutes and fee schedules reviewed. The Missouri Constitution bars new taxes on the sale or transfer of real estate. Sellers may owe federal tax on a gain; see capital gains on a home sale.

How much does it cost to record a deed in the City of St. Louis?

A standard deed costs $25 for the first page and $5 for each additional page. A nonstandard deed costs $50 for the first page and $5 for each additional page.

Is the Missouri constitutional ban permanent?

It is part of the Constitution, so only another constitutional amendment adopted by voters could change it. The current text is on the Missouri Revisor of Statutes website.

Does the buyer or the seller pay the recording fee?

Missouri law sets the fee, not who pays it. The sales contract decides, and the Closing Disclosure shows the amounts.

Is a Certificate of Value a tax?

No. It is a form filed with the deed in the City of St. Louis. The Assessor’s page lists no fee for the form itself; the recording fee covers filing the deed.

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

More Missouri guides

Sources

Missouri · All states · Federal guides