In short
Vermont law fixes only part of your closing costs. The property transfer tax is $3,940 on a $400,000 primary home, and the clerk charges $15 per page to record documents plus $15 for the tax return. The buyer owes the tax by statute. Lender, title and legal charges depend on your quote, which your lender must send within three business days of your application (CFPB).
What does the law set, and what does it leave open?
| Item | Who owes it | Amount | Source |
|---|---|---|---|
| Property transfer tax | Buyer, unless the parties agree otherwise | 0.5% of the first $200,000 and 1.25% above for a primary residence; 3.4% for a non-primary year-round home | 32 V.S.A. §§ 9602, 9604 |
| Clean Water Surcharge | Same as the tax | 0.22%, none on the first $200,000 of a primary residence | § 9602a |
| Recording fee | Whoever records | $15 per page | 32 V.S.A. § 1671 |
| Transfer tax return filing | Whoever files | $15 | § 1671(a)(6) |
| Lender fees, appraisal, inspection, title search and insurance, attorney | Set by each provider | Varies; see your Loan Estimate | CFPB |
I found no state table that fixes lender, title or attorney charges, so this article does not quote a “typical” figure. For those items, see the guides on title insurance, home inspection, appraisal and land surveys.
What does a buyer pay to the state and the clerk?
The largest government charge is the transfer tax. It is due within 30 days of closing, and the clerk cannot record the deed without a transfer tax return. Rates, exemptions and the 2026 change for second homes are in Vermont’s transfer tax guide.
Recording works by city or town. Vermont has no county recording system, and the Burlington Clerk’s Office charges $15 per page for any document, $15 for each previously recorded instrument a document affects, and $15 for the return. Each document is charged by page, so longer documents cost more to record.
What does a seller pay?
By statute the seller does not owe the transfer tax, though the contract can shift it. Other seller items from state sources:
- Nonresident sellers. The buyer must withhold 2.5% of the sale price and send it to the Department of Taxes within 30 days, unless the seller has a Commissioner’s Certificate. The seller claims it as a credit on the Vermont income tax return.
- Land bought and subdivided under six years earlier. The land gains tax can apply, and the buyer withholds 10% of the price unless a certificate is obtained. This does not affect most home sales.
- Property taxes. The bill goes to the owner of record on April 1. If the seller claimed the property tax credit and sells after April 1, it is allocated to the seller at closing unless the parties agree otherwise, so it belongs in the proration. See property tax in Vermont.
Agent commissions are negotiated and are covered in the real estate commission guide.
Example: buying a $400,000 primary home in Burlington
This is an illustration. It includes only items fixed by law, with assumed page counts of 2 for the deed and 15 for the mortgage. Lender, title and attorney charges are not included because they depend on your quote.
| Item | Calculation | Amount |
|---|---|---|
| Transfer tax, first $200,000 | 0.5% × $200,000 | $1,000 |
| Transfer tax, remainder | 1.25% × $200,000 | $2,500 |
| Clean Water Surcharge | 0.22% × $200,000 | $440 |
| Recording, 17 pages | 17 × $15 | $255 |
| Return filing | $15 | |
| Total government charges | $4,210 |
A buyer using a Vermont Housing Finance Agency mortgage or a USDA direct loan would owe no transfer tax or surcharge on the first $250,000. The same sale would then owe $2,205 in tax and surcharge.
The buyer will also meet the first property tax payments. At Burlington’s FY2027 rates, the same home with a listed value of $400,000 is taxed about $9,836 a year, paid in four installments (see Burlington).
How do you compare quotes?
Federal rules give you two forms. The lender must provide a Loan Estimate within three business days of receiving your application, and the Closing Disclosure three business days before closing, says the CFPB. Compare the two line by line and ask the lender to explain any new fee. Financing-related costs are covered in the closing costs explained guide.
Frequently asked questions
Who pays closing costs in Vermont?
The law puts the transfer tax on the buyer unless the parties agree otherwise. Other charges follow the purchase contract and the lender’s rules.
How much is the Vermont transfer tax on a $400,000 house?
For a primary residence it is $3,940, including the Clean Water Surcharge. For a second home fit for year-round use, it is $14,480 at 3.62%.
Are recording fees the same everywhere in Vermont?
The $15 per-page fee comes from state law. Each town or city clerk collects it, and a clerk’s posted schedule shows the current amount.
Do I need cash for the transfer tax at closing?
The tax is due within 30 days after the transfer, and the return is filed when the deed is recorded. Ask your closing professional how it will be collected.
Does a nonresident seller face extra costs?
Yes. The buyer withholds 2.5% of the price for Vermont income tax, unless the seller has a Commissioner’s Certificate.
Compare with the other states: Closing costs by state.
More Vermont guides
- Vermont property transfer tax: rates, who pays, exemptions
- Vermont property tax: how it works and the homestead rate
- Seller disclosure requirements in Vermont: what must be told
- Do you need a real estate attorney to close in Vermont?
- How does foreclosure work in Vermont, and how long does it take?
- Home prices in Vermont and Burlington: median value and trend
- First-time home buyer programs in Vermont: VHFA and Burlington
- How to verify a real estate license in Vermont
Sources
- 32 V.S.A. Chapter 231, Property Transfer Tax (Vermont Legislature) (consulted October 13, 2026)
- Property Transfer Tax (Vermont Department of Taxes) (consulted October 13, 2026)
- 32 V.S.A. Chapter 17, § 1671, town clerk fees (Vermont Legislature) (consulted October 13, 2026)
- Land Records (City of Burlington Clerk/Treasurer's Office) (consulted October 13, 2026)
- Real Estate Withholding (Vermont Department of Taxes) (consulted October 13, 2026)
- Land Gains Tax (Vermont Department of Taxes) (consulted October 13, 2026)
- Buying and Selling Property, homestead declaration (Vermont Department of Taxes) (consulted October 13, 2026)
- Tax Rates & Calculations, FY2027 (City of Burlington) (consulted October 13, 2026)
- Loan Estimate and Closing Disclosure (Consumer Financial Protection Bureau) (consulted October 13, 2026)
- What is a Loan Estimate? (Consumer Financial Protection Bureau) (consulted October 13, 2026)