50-State Real Estate Transfer Tax & Closing Cost Directory
Compare state and county deed recording fees, documentary stamp taxes, transfer tax rates per \$500/\$1,000 of property value, and customary Buyer/Seller payment splits (Updated for 2026).
| State | State Transfer / Stamp Tax | Local / Municipal Surcharge | Total Combined Rate | Customary Payer |
|---|---|---|---|---|
| Texas | $0.00 (No Transfer Tax) | $0.00 | 0.00% (No Tax) | None |
| Utah | $0.00 (No Transfer Tax) | $0.00 | 0.00% (No Tax) | None |
| Arizona | $2.00 flat recording fee | $0.00 | $2.00 Flat | Buyer / Seller Split |
| Missouri | $0.00 (No Transfer Tax) | $0.00 | 0.00% (No Tax) | None |
| Florida | 0.70% ($0.70 per $100) | Miami-Dade 0.60% + 0.45% surtax | 0.70% - 1.05% | Seller (Customary) |
| California | 0.11% ($1.10 per $1,000) | City Mansion Taxes (LA 4.0% - 5.5% > $5M) | 0.11% - 5.61% | County Custom (Split) |
| Pennsylvania | 1.0% State Transfer Tax | 1.0% - 3.28% Local Tax (Philly 3.278%) | 2.00% - 4.28% | Split 50/50 (Standard) |
| Delaware | 3.0% State Transfer Tax | 1.0% - 1.5% Local / County Tax | 4.00% - 4.50% | Split 50/50 (Standard) |
| New York | 0.40% ($2 per $500) | NYC 1.425% - 2.625% + Mansion Tax | 0.40% - 3.90% | Seller (Mansion = Buyer) |
| Washington | 1.10% - 3.00% Graduated REET | 0.25% - 0.50% Local Option | 1.35% - 3.50% | Seller (Customary) |
| North Carolina | 0.20% ($1 per $500) | None (Some Coastal County Surcharges) | 0.20% ($2/$1k) | Seller |
| Georgia | 0.10% ($1 per $1,000) | Intangible Tax ($3 per $1,000 on loans) | 0.10% - 0.40% | Seller (Deed) / Buyer (Loan) |
| Tennessee | 0.37% ($0.37 per $100) | Mortgage Tax $0.115 per $100 | 0.37% ($3.70/$1k) | Seller (Customary) |
| Nevada | 0.26% ($1.30 per $500 Clark County) | Washoe County $2.05 per $500 | 0.39% - 0.51% | Seller |
| New Jersey | 0.40% - 1.21% Graduated | 1.0% Mansion Tax on > $1,000,000 | 0.40% - 2.21% | Seller (Mansion = Buyer) |
| Illinois | 0.10% ($0.50 per $500) | Chicago $7.50/$1,000 + Cook County | 0.15% - 1.20% | Seller (State/County) / Buyer (City) |
| Virginia | 0.25% ($2.50 per $1,000) | 0.083% Local Grantor Tax (NoVA surcharge) | 0.33% - 0.48% | Split (Grantor/Grantee) |
| Colorado | 0.01% ($0.01 per $100 Doc Fee) | Aspen / Vail 1.0% - 1.5% Real Estate Transfer | 0.01% (Resort towns vary) | Buyer |
| Michigan | 0.75% ($3.75 per $500) | 0.11% County Tax ($0.55 per $500) | 0.86% ($8.60/$1k) | Seller |
| Maryland | 0.50% State Transfer Tax | 1.0% - 1.5% County Recordation Tax | 1.50% - 2.50% | Split 50/50 (Customary) |