Real estate transfer tax calculator

Transfer tax in the 50 states, at two prices

State tax, plus the county or town tax that state law requires in Connecticut, Michigan and West Virginia (range from the legal floor to the highest rate allowed, flat fee included). "Not computed": the state rule depends on the county, on the type of buyer or on a schedule that Payotte does not reduce to one formula; the rule is in the state guide. Rules extracted on 2026-10-14; full table with local taxes and exemptions: real estate transfer tax by state.

How each state computes it

The state rules come in four shapes. Per unit: a fixed amount per $100, $500 or $1,000 of price, a part of a unit usually counting as a full unit (Alabama, Arkansas, Colorado, Florida, Illinois, Kentucky, Massachusetts, Michigan, Nebraska, Nevada, New Hampshire, New York, North Carolina, Ohio, Oklahoma, South Carolina, South Dakota, Tennessee, West Virginia and Wisconsin). Percent of the whole price (Delaware, Maryland, Minnesota and Pennsylvania). Brackets, each rate applying only to the slice of the price inside it (Connecticut, Vermont and Washington). And no tax (15 states).

Connecticut: Every town charges a municipal tax of 0.25% of the whole price (Conn. Gen. Stat. 12-494(a)(2)); a targeted investment community or a town with a designated manufacturing plant may add up to another 0.25% (12-494(c)).

Michigan: The county transfer tax is imposed by law in every county, at 55 cents per $500 in a county under 2,000,000 people (MCL 207.502 and 207.504); a county of 2,000,000 or more may set up to 75 cents, and Wayne County, the most populous, charges 55 cents (Register of Deeds).

West Virginia: The county tax of $0.55 per $500 is imposed by law in every county; a county commission may raise it by majority vote up to $1.65, never drop it. $20 fee on every transfer for consideration, paid to the Affordable Housing Fund.

Not computed here: California; Georgia; Hawaii; Iowa; Maine; New Jersey; Rhode Island; Virginia. Each guide gives the rule as the law writes it.

Questions

Which states have no state real estate transfer tax?

15 states: Alaska, Arizona, Idaho, Indiana, Kansas, Louisiana, Mississippi, Missouri, Montana, New Mexico, North Dakota, Oregon, Texas, Utah and Wyoming. In Louisiana, local governments may still charge one. Recording fees still apply everywhere.

Who pays the transfer tax, the buyer or the seller?

It depends on the state. By law or custom the seller pays in 20 states, the buyer in 2 (Tennessee and Vermont), the two share it in 7, and the purchase contract decides in 7. Whatever the custom, the contract can shift it.

Why does New Hampshire show an amount "each party"?

In New Hampshire the tax is charged to both buyer and seller: $3,750 each on a $500,000 home, so $7,500 in all. Per party: divide the price by $100, round up to the next whole unit, multiply by $0.75, rounded to the nearest whole dollar. Buyer and seller each owe this amount, so the combined tax is double. Minimum tax of $20 where the price is $4,000 or less.

Does the calculator include county and city transfer taxes?

Only the local tax that state law requires in every county or town (Connecticut, Michigan and West Virginia), as a range from the legal floor to the highest rate allowed. Optional county and city taxes, such as those of New York City, Philadelphia or Los Angeles, are not included: see local transfer taxes.

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Closing costs calculator · Transfer tax by state · Local transfer taxes · Cost of buying a home by state