Pennsylvania

Pennsylvania realty transfer tax: 1% state, 4.578% in Philadelphia

Pennsylvania charges a 1% state realty transfer tax plus local tax. In Philadelphia the total is 4.578%: $11,610 on a $253,600 home. Who pays and exemptions.

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

In short

Pennsylvania’s realty transfer tax is 1% of the value of the property (Pennsylvania Department of Revenue), and counties add a local tax. In Philadelphia the city adds 3.578%, for a total of 4.578% (City of Philadelphia, October 2026). On the city’s median home value of $253,600 (Census ACS 2024), that is $11,610. Both buyer and seller are liable to the state.

How much is the tax?

Pennsylvania imposes the realty transfer tax at 1% of the value of real estate, including contracted-for improvements, transferred by deed, instrument, long-term lease or other writing. The county Recorder of Deeds collects it with any local transfer tax and sends the state’s 1% to the Department of Revenue. Local governments may share their tax between the school district and the municipality.

The Department of Revenue page does not give a local rate, because local rates are set by each jurisdiction. Ask the Recorder of Deeds in your county for the rate that applies to your address before you budget.

What is the rate in Philadelphia?

Philadelphia’s own rate is higher than most places. As of October 2026 the city lists:

PartRate
City of Philadelphia3.578%
Commonwealth of Pennsylvania1%
Total4.578%

The city raised its share from 3.278% to 3.578% on July 1, 2025, to fund affordable housing programs (Philadelphia Department of Records). Older articles and some pages still show 3.278%. Check the date of any rate you see. The tax is based on the sale price or assessed value of the property, plus any assumed debt.

Who pays the transfer tax?

The state holds both the grantor (seller) and the grantee (buyer) jointly and severally liable. In Philadelphia the city says the tax is usually split evenly between buyer and seller, but that this is not a legal requirement, and the city can collect 100% from either party. Because the buyer can be pursued for the whole amount, make sure it is paid in full at closing. The split is a negotiation in the sales contract. See who pays which closing costs.

The tax is due when the deed is presented for recording. In Philadelphia, payment is required within 30 days after the Department of Records receives the document. Misrepresenting a transaction or failing to record it can bring penalties of up to 50% of the tax due.

What is exempt?

The Department of Revenue lists these exempt transfers, among others: certain transfers among family members, transfers to governmental units, between religious organizations, to shareholders or partners, deeds to burial sites, and property passed by will or intestate succession. Philadelphia adds that most transfers between spouses, parents and children, grandparents and grandchildren, and siblings are exempt, with documentation required. Buying a house from an estate is not exempt. Exemptions are narrow, so ask the Recorder of Deeds before assuming one applies.

What it costs: a worked example in Philadelphia

This is an example, not a quote. Assume an arm’s-length sale of a Philadelphia home at $253,600, the median value of owner-occupied homes in the city in the 2024 American Community Survey (Census Bureau). Philadelphia’s formula is the price multiplied by 0.04578.

LineCalculationAmount
City transfer tax$253,600 × 3.578%$9,074
State transfer tax$253,600 × 1%$2,536
Total transfer tax$253,600 × 4.578%$11,610
Each side, if split evenly$11,610 ÷ 2$5,805
Recording a deedPhiladelphia Department of Records fee$278.75
Recording a mortgage, if financedPhiladelphia Department of Records fee$248.75

Recording fees are separate from the tax. The city lists the deed fee as $278.75 in its current schedule, and its June 2025 notice shows how fees rose by $3 that July. For transfers with no sale price, such as gifts or foreclosures, the tax is based on the assessed value multiplied by the Department of Revenue’s Common Level Ratio factor for the county. See Pennsylvania closing costs for the rest of the bill and the Philadelphia page for the local market.

Frequently asked questions

Is there a transfer tax when I buy a house in Pennsylvania?

Yes. The state charges 1% of the property’s value, and your county, municipality or school district may add a local transfer tax. The Recorder of Deeds collects both when the deed is recorded.

What is the total transfer tax in Philadelphia?

As of October 2026 it is 4.578%: 3.578% to the city and 1% to the Commonwealth. On a $253,600 sale that is about $11,610.

Does the buyer or the seller pay?

Both are liable under state law. In Philadelphia the tax is usually split evenly, but the city says that is not required and it can collect all of it from either party. Your contract decides who pays what between you.

Are transfers between family members taxed?

Many are exempt. The Department of Revenue lists certain family transfers, and Philadelphia names spouses, direct ascendants and descendants and siblings, with documentation required. Sales from an estate to a third party are taxed.

When must the tax be paid?

At recording. In Philadelphia you have 30 days after the Department of Records receives the document, and late or unrecorded transactions can draw penalties up to 50% of the tax. Your title company normally handles this at closing.

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

More Pennsylvania guides

Sources

Pennsylvania · All states · Federal guides