When you buy or sell property in Georgia, the state collects a transfer tax before your deed can be recorded. It also collects a separate tax if a mortgage is involved. Most people at the closing table have no idea how these numbers are calculated. This guide walks you through every step — with real dollar examples — so you can check the math yourself.
What Is Georgia’s Real Estate Transfer Tax?
Georgia’s real estate transfer tax is a statewide excise tax charged every time a deed changes hands. It is governed by O.C.G.A. §48-6-1 and applies to any property conveyance where the purchase price exceeds $100. The tax is paid to the county clerk of superior court at the moment the deed is recorded, and it must be accompanied by an electronically filed Form PT-61, submitted through the Georgia Superior Court Clerks’ Cooperative Authority (GSCCCA).
By law (O.C.G.A. §48-6-3), the seller — the person executing the deed — is legally responsible for the tax, although it is common for the parties to negotiate this at closing.
“The seller is legally liable for Georgia’s transfer tax, but parties often agree otherwise at the closing table.”
Step 1 — Does an Exemption Apply?
Before any math happens, the calculator first asks: is this transfer taxable at all? Under O.C.G.A. §48-6-2, a wide range of transfers are completely exempt from the state transfer tax. The flat recording fees (explained later) still apply, but the transfer tax itself is zero.
Common exemptions include:
- Gifts and no-consideration transfers — A deed given as a gift, with no money changing hands, is fully exempt.
- Inheritance and estate transfers — When an executor conveys property to an heir with no sale, the transfer is exempt.
- Divorce and spousal transfers — Property divided as part of a divorce settlement is not taxed.
- Deed in lieu of foreclosure — When a property owner hands the deed to the lender to avoid foreclosure, that transfer is exempt.
- Intra-corporate transfers — Moving property between a parent company and a majority-owned subsidiary is exempt.
- Partition transfers — When co-owners divide jointly held property among themselves with no net sale, no tax is owed.
- Government conveyances — Transfers involving state, municipal, or federal authorities are exempt.
- Sale price of $100 or less — Per O.C.G.A. §48-6-1, the tax only applies when consideration exceeds $100.
Exemption Examples
Example A · Gift to a Family Member
A parent transfers a $400,000 home to their adult child as a gift — no money changes hands.
Because there is no monetary consideration, this is a deed of gift under O.C.G.A. §48-6-2.
Transfer Tax = $0.00 (exempt)
Example B · Deed in Lieu of Foreclosure
A homeowner who can no longer make mortgage payments signs their deed directly over to the lender to avoid a formal foreclosure proceeding.
This type of transfer is explicitly exempt under O.C.G.A. §48-6-2. Note: if the lender later sells the property to a third party at market price, that subsequent sale will be fully taxed.
Transfer Tax = $0.00 (exempt)
Step 2 — Determine the Taxable Amount
For a standard taxable sale, the starting point is the sale price. However, if the property carries an existing lien that is not being paid off at closing — meaning the buyer is assuming the debt — that lien amount is subtracted from the purchase price before the tax is applied. The transfer tax is only charged on the equity being transferred, not on debt already encumbering the property.
Taxable Amount Examples
Example A · Clean Sale, No Existing Lien
Sale price: $350,000. The seller’s mortgage is paid off at closing. No lien is assumed.
Taxable Amount = $350,000
Example B · Sale with an Assumed Lien
Sale price: $400,000. The buyer agrees to take over the seller’s existing $150,000 mortgage, which remains on the property.
Taxable amount = $400,000 − $150,000 = $250,000.
Taxable Amount = $250,000
Step 3 — Calculate the State Transfer Tax
The transfer tax rate is set by O.C.G.A. §48-6-1 and has two tiers:
| Portion of Taxable Amount | Rate |
|---|---|
| First $1,000 (or any fraction thereof) | $1.00 flat |
| Each additional $100 (or any fraction thereof) above $1,000 | $0.10 per $100 |
The key word is “fraction.” Georgia rounds up — any partial $100 counts as a full $100. So a taxable amount of $1,001 is charged as if it were $1,100 for the excess portion. This ceiling-rounding means the formula is slightly aggressive on odd-dollar sale prices, but the effect is minimal on typical home purchases.
Transfer Tax Examples
Example A · $250,000 Residential Sale
Taxable amount: $250,000
First $1,000 → $1.00
Remaining $249,000 ÷ $100 = 2,490 units (exact, no rounding needed) × $0.10 = $249.00
Transfer Tax = $1.00 + $249.00 = $250.00
Example B · $1,234,567 Commercial Sale
Taxable amount: $1,234,567
First $1,000 → $1.00
Remaining $1,233,567 ÷ $100 = 12,335.67 → rounds up to 12,336 units × $0.10 = $1,233.60
Transfer Tax = $1.00 + $1,233.60 = $1,234.60
Step 4 — Calculate the Intangible Recording Tax (If a Mortgage Is Involved)
Georgia also imposes a separate Intangible Recording Tax on mortgage notes — technically called security deeds — under O.C.G.A. §§48-6-60 through 48-6-69. This is sometimes called the “mortgage stamp tax.” Unlike the transfer tax (paid by the seller), the intangible tax is paid by the lender when recording the security deed, though lenders commonly pass the cost on to the borrower.
The rate is $1.50 for every $500 (or fraction thereof) of the loan’s principal. The tax is capped at $25,000 per note, no matter how large the loan.
Critically, the intangible tax only applies to long-term notes — those with any portion of principal due more than 62 months after the note date. This threshold was raised from 36 months to 62 months by HB 586, effective July 1, 2025. Short-term loans — like many construction loans or bridge loans maturing within 62 months — owe zero intangible tax.
Intangible Tax Examples
Example A · 30-Year Mortgage, $400,000 Loan
Loan amount: $400,000. Loan term: 360 months (well over 62 months → long-term).
$400,000 ÷ $500 = 800 units (exact) × $1.50 = $1,200.00
Cap check: $1,200 is under the $25,000 maximum — no cap needed.
Intangible Tax = $1,200.00
Example B · 5-Year Bridge Loan, $300,000
Loan amount: $300,000. Loan term: 60 months — this is equal to or less than 62 months, making it a short-term note.
Under the updated rules of HB 586 (effective July 1, 2025), short-term notes are fully exempt from the intangible recording tax.
Intangible Tax = $0.00 (short-term exemption)
Step 5 — Add the Fixed Recording Fees
On top of the taxes above, every deed recorded in Georgia carries two flat fees that apply regardless of sale price, exemption status, or loan amount. These were standardized statewide by HB 288 (2019), effective January 1, 2020.
| Fee | Amount | Legal Basis |
|---|---|---|
| Deed Recording Fee (per instrument) | $25.00 | HB 288 (2019) |
| State Technology Fee | $5.00 | O.C.G.A. §15-21-41 |
| Plat or Map (per page) | $10.00/page | HB 288 (2019) |
These fees are uniform across all 159 Georgia counties. No county or city in Georgia imposes an additional local transfer tax on top of the state’s. The $25 flat fee replaced a patchwork of per-page and document-specific fees that varied widely between counties before 2020.
Recording Fee Examples
Example A · Single Deed, Any County
A warranty deed is being recorded in Fulton County for a $500,000 home sale.
Recording fee: $25.00
Technology fee: $5.00
Fixed Fees Total = $30.00
Example B · Gift Deed (Exempt from Transfer Tax)
A parent gifts a property to their child. The transfer tax is $0 (exempt), but a deed still needs to be recorded.
Recording fee: $25.00
Technology fee: $5.00
Fixed Fees Total = $30.00 (these fees always apply)
Step 6 — Add It All Up
The total amount due at recording is simply the sum of all four components: Transfer Tax + Intangible Tax + Recording Fee + Technology Fee.
| Component | Who Pays | How It’s Calculated |
|---|---|---|
| State Transfer Tax | Seller | $1 + $0.10 per $100 above $1,000 |
| Intangible Recording Tax | Lender (often passed to borrower) | $1.50 per $500 of loan, if loan > 62 months; capped at $25,000 |
| Deed Recording Fee | Seller | $25.00 flat |
| Technology Fee | Seller | $5.00 flat |
Complete Calculation Examples
Example A · $350,000 Home Sale with 30-Year Mortgage
Sale price: $350,000 | Loan: $280,000 at 360 months
Transfer Tax: $1.00 + (3,490 units × $0.10) = $350.00
Intangible Tax: (560 units × $1.50) = $840.00
Recording Fee: $25.00
Technology Fee: $5.00
Total Due = $1,220.00
Example B · $500,000 Commercial Sale, No Mortgage
Sale price: $500,000 | No new loan
Transfer Tax: $1.00 + (4,990 units × $0.10) = $500.00
Intangible Tax: $0.00 (no loan involved)
Recording Fee: $25.00
Technology Fee: $5.00
Total Due = $530.00
Frequently Asked Questions
Does it matter which Georgia county I’m in?
For the purpose of the transfer tax rate and the flat recording fees, no — the rates are identical in all 159 counties. The $25 flat fee was standardized statewide by HB 288. If a property straddles county lines, the clerks prorate the tax between counties under O.C.G.A. §48-6-8.
Is the intangible tax the same as the transfer tax?
No. These are two completely separate taxes. The transfer tax is on the deed — the conveyance of ownership. The intangible recording tax is on the mortgage note — the loan document. A cash buyer who takes out no mortgage owes zero intangible tax.
What is Form PT-61?
PT-61 is the Georgia Real Estate Transfer Tax Return. It must be filed electronically through the GSCCCA (Georgia Superior Court Clerks’ Cooperative Authority) before a deed can be recorded. The form captures the sale price and determines the transfer tax due. Every taxable — and exempt — deed conveyance requires one.
What changed in 2025 for the intangible tax?
Before July 1, 2025, any loan with a term longer than 36 months was considered long-term and subject to the intangible recording tax. Under HB 586, the threshold was raised to 62 months. This means construction loans and other shorter bridge financing that used to trigger the tax may now be exempt — a meaningful cost saving on many commercial deals.
Legal References & Sources
- O.C.G.A. §48-6-1 — State transfer tax rate ($1.00 per first $1,000; $0.10 per additional $100) and $100 minimum threshold.
- O.C.G.A. §48-6-2 — Exemptions from the real estate transfer tax (gifts, inheritance, divorce, foreclosure, government, intra-corporate, and partition transfers).
- O.C.G.A. §48-6-3 — Designation of the seller (person executing the deed) as the party legally liable for the transfer tax.
- O.C.G.A. §48-6-4 — Requirement that the transfer tax be paid before the deed is recorded.
- O.C.G.A. §48-6-8 — Proration of transfer tax for properties spanning multiple counties.
- O.C.G.A. §§48-6-60 through 48-6-69 — Intangible recording tax on long-term mortgage notes: rate ($1.50 per $500), the $25,000 cap, and the 90-day payment window.
- O.C.G.A. §15-21-41 — State technology fee collected by clerks of superior court.
- HB 288 (2019), effective January 1, 2020 — Established the uniform $25 flat recording fee for real estate instruments in all 159 Georgia counties, replacing the prior per-page fee structure.
- HB 586 (2025), effective July 1, 2025 — Raised the definition of “long-term note” for intangible tax purposes from loans exceeding 36 months to loans exceeding 62 months, exempting more short-term and construction loans.
- Georgia Department of Revenue — Real Estate Transfer Tax guidance — Confirms PT-61 as the mandatory electronic filing form and outlines DOR rules for tax administration (dor.georgia.gov).
- Georgia Superior Court Clerks’ Cooperative Authority (GSCCCA) — Administers the PT-61 electronic filing system and publishes fee schedules aligned with HB 288 (gsccca.org).
This article is for informational purposes only and does not constitute legal or tax advice. Rates and statutes are current as of 2026. Consult a licensed Georgia real estate attorney for guidance on your specific transaction.