Arkansas Real Property Transfer Tax Calculator

The Arkansas transfer tax is codified in Ark. Code §§26-60-101 through 26-60-112.^[1] The rate — $3.30 per $1,000 — combines two statutory millages that together equal 0.33% of the sale price. The tax is due at the time the deed is presented to the county circuit clerk for recording; no separate tax return is ever filed. Unlike most states, Arkansas designates the grantee (buyer) — not the seller — as the party legally responsible for paying the tax.^[2] In practice, the parties negotiate who pays it at closing, and escrow typically collects it; but the legal obligation rests with the buyer.

1 Determine the Total Consideration (Tax Base)

The Arkansas transfer tax is calculated on the total actual consideration received for the real property, as defined in Ark. Code §26-60-101.^[1] Consideration is not limited to the cash paid at closing. If the buyer assumes an existing mortgage or gives a purchase-money deed of trust as part of the transaction, the outstanding balance of that debt counts as additional taxable consideration — it is added to the cash purchase price to get the total taxable base.

The key threshold is $100. If the total consideration is $100 or less, the tax is zero — no stamps are required and the rate schedule never applies. This threshold catches most pure gift deeds (where no money changes hands) and nominal-consideration deeds used in estate planning. A parent deeding a home to a child for $1.00 owes no transfer tax, though the DFA Affidavit is still recommended at recording.

Total Consideration = Sale Price (Cash) + Assumed / Purchase-Money Mortgage (Ark. Code §26-60-101 — all debt given or assumed by buyer counts as consideration) If Total Consideration ≤ $100 → No transfer tax due

Example A — $300,000 Standard Sale

A buyer purchases a home in Little Rock for $300,000 cash. No existing mortgage is assumed.

Total Consideration: $300,000 + $0 = $300,000 — taxable (exceeds $100 threshold)

Example B — $175,000 Sale + $75,000 Assumed Mortgage

A buyer pays $175,000 cash for a home in Fayetteville and also assumes the seller’s existing $75,000 mortgage, which the seller will not pay off at closing.

Total Consideration: $175,000 + $75,000 = $250,000 — taxable

The assumed mortgage increases the tax base by $75,000, even though the buyer did not write a $75,000 check at closing. This is one of the most commonly misunderstood aspects of the Arkansas transfer tax.

2 Check for Exemptions

Before computing any tax, the calculator checks whether the transfer falls under one of the eleven statutory exemptions listed in Ark. Code §26-60-102.^[3] A fully exempt transfer owes zero documentary stamp tax — but a DFA Real Property Transfer Tax Affidavit of Compliance must still accompany the deed at recording in every case. For exempt transfers, the affidavit’s exemption box is checked and no stamps are attached. The county circuit clerk is legally required to refuse recording if neither stamps nor a valid affidavit is present.^[4]

The eleven exemptions recognized by the calculator are:

• Government Transfer (§26-60-102(1)) — Conveyance to or from the U.S. government, the State of Arkansas, or any Arkansas political subdivision or agency.
• Debt Security Instrument (§26-60-102(2)) — A document given solely to secure a debt, such as a stand-alone mortgage or deed of trust. Because no fee title is passing, no tax applies.
• Corrective / Replacement Deed (§26-60-102(3)) — Re-recording or correcting a deed on which the transfer tax was already paid and documented. A copy of the original recorded deed must be attached.
• Tax Sale / Delinquent Tax Title (§26-60-102(4)) — Deed conveying land sold for delinquent property taxes.
• Leasehold Interest Only (§26-60-102(5)) — Instrument conveying only a leasehold interest, with no transfer of the underlying fee title.
• Timber / Mineral Severance Deed ≤ 24 Months (§26-60-102(6)) — Timber or mineral severance deed with a term of 24 months or less.
• Divorce Settlement (§26-60-102(7)) — Instrument transferring real property between spouses pursuant to a court-entered divorce decree or separation agreement.
• Foreclosure Deed (§26-60-102(8)) — Judicial foreclosure deed (sheriff’s or commissioner’s deed) or a non-judicial trustee’s deed conveyed to the enforcing secured party after a foreclosure sale. Recording fees still apply; the $140 foreclosure notice fee may have been paid at the notice stage.
• FHA / VA / USDA-RD First-Time Home (§26-60-102(10)) — Sale of an owner-occupied home at or below $60,000 financed by FHA, VA, or USDA Rural Development, where the buyer signs an affidavit attesting to non-ownership of a principal residence for the past three years.
• Business Reorganization / Affiliate Transfer (§26-60-102(11)) — Transfer between related business entities in a merger, consolidation, or distribution to shareholders or partners.
• Beneficiary (Transfer-on-Death) Deed (§26-60-102(12) / §18-12-608) — Deed executed under Arkansas’s Beneficiary Deed Act, which takes effect only at the grantor’s death.

Example A — Divorce Settlement (Exempt)

A husband and wife divorce. A quitclaim deed transfers the marital home from both spouses to the wife alone, per the court’s property settlement order. No money changes hands.

Fully exempt — transfer tax = $0.00. §26-60-102(7) DFA Affidavit of Compliance required with the divorce exemption box checked. Only the recording fee applies ($15.00 for a single-page deed).

Example B — Foreclosure Trustee’s Deed (Exempt)

After a non-judicial foreclosure on a defaulted mortgage in Pulaski County, the trustee conveys the property to the lender bank via a trustee’s deed.

Fully exempt — transfer tax = $0.00. §26-60-102(8) DFA Affidavit of Compliance required. Recording fees still apply ($15.00). If the lender filed a Mortgagee’s/Trustee’s Notice of Default under §18-50-104 earlier in the process, a separate $140.00 foreclosure notice fee was due at that filing stage.

3 Calculate the Documentary Stamp Tax

For non-exempt transfers with consideration exceeding $100, the tax is calculated using the ceiling method: divide the total consideration by $1,000, round up to the next whole number (even for $1 over a round thousand), and multiply by $3.30.^[1] This “ceiling” rounding means that a $250,001 sale is treated as 251 units — one full unit more than a $250,000 sale. The ceiling rule is confirmed by Ark. Code §26-60-105 and is used in the DFA’s own calculation guidance.

The $3.30 rate combines two statutory components that the legislature has kept together: $1.10 per $1,000 under one subsection and $2.20 per $1,000 under another, totaling $3.30 per $1,000 (or 0.33%). Because Arkansas imposes no city or county transfer taxes, this single flat rate is the entirety of the documentary stamp obligation — the same calculation applies whether the property is in Benton County (Northwest Arkansas) or Jefferson County (Pine Bluff).

Documentary Stamp Tax = ceil(Total Consideration ÷ $1,000) × $3.30 (“Ceiling units” — every started $1,000 counts as a full unit) Only applies when Total Consideration > $100 — Ark. Code §26-60-105

Example A — $300,000 Sale, Stamp Tax

Total consideration: $300,000

Units: ceil(300,000 ÷ 1,000) = 300 units

Documentary Stamp Tax: 300 × $3.30 = $990.00 BUYER PAYS

Example B — $250,000 Total Consideration (Sale + Assumed Mortgage)

Total consideration: $250,000 (from Step 1)

Units: ceil(250,000 ÷ 1,000) = 250 units

Documentary Stamp Tax: 250 × $3.30 = $825.00 BUYER PAYS

The tax on Example B is $165.00 less than Example A even though Example B involves a $175,000 cash payment — because only $75,000 of the $250,000 base came from the assumed mortgage. Tax is always on total consideration, not just cash.

4 Add the County Recording Fee

Separate from the transfer tax, every deed recording in Arkansas is subject to a uniform county recording fee set by Ark. Code §21-6-306.^[5] Unlike many states where recording fees vary by county, Arkansas law fixes a single statewide schedule that applies in all 75 counties. These fees are collected by the county circuit clerk (the recording authority in Arkansas) at the time of recording and are charged regardless of whether the transfer is taxable or exempt.

The recording fee structure is simple:

• First page: $15.00 — a flat charge for the first page (each side of a physical sheet counts as one page) of any deed or instrument.
• Additional pages: $5.00 each — each page beyond the first. A standard two-page deed costs $15 + $5 = $20.00; a three-page deed costs $15 + $5 + $5 = $25.00.
• Additional instruments in one document: $15.00 each, capped at $300 — when a single recorded document lists multiple separate deeds or mortgages, each instrument after the first adds $15.00, up to a maximum of $300 total for the additional-instrument charges.
• Certificate / unspecified instrument: flat $8.00 — a different flat fee applies for certificates of assessment or other non-deed instruments; this replaces (not adds to) the per-page schedule.

Foreclosure Notice Fee ($140.00): When a lender or trustee files a Mortgagee’s/Trustee’s Notice of Default and Intent to Sell under Ark. Code §18-50-104, a separate mandatory state fee of $140.00 applies.^[6] This fee is charged at the notice-filing stage — before any foreclosure deed is recorded — and is separate from both the transfer tax and the per-page recording fee. The calculator includes this as an optional line item when modeling foreclosure transactions.

Recording Fee (standard deed) = $15.00 (first page) + $5.00 × (number of additional pages) + $15.00 × (number of additional instruments − 1), capped at $300 (Ark. Code §21-6-306 — uniform for all 75 Arkansas counties)

Example A — 2-Page Deed, 1 Instrument

Standard single-deed instrument, two pages.

Recording fee: $15.00 (first page) + $5.00 (second page) = $20.00

Example B — 2-Page Deed, 1 Instrument (Same Structure)

Standard single-deed instrument, two pages. Recording fee is identical regardless of sale price or county.

Recording fee: $15.00 + $5.00 = $20.00

5 Total the Tax and File at Recording

The total amount due at recording is the sum of the documentary stamp tax (Step 3) and the recording fee (Step 4), plus the $140 foreclosure notice fee if applicable. This entire amount is presented to the circuit clerk when the deed is submitted for recording. Under Ark. Code §26-60-110, the clerk must refuse to record any deed that lacks either properly affixed stamps showing the correct denomination or a valid DFA Affidavit of Compliance certifying that the transfer is exempt.^[4] Once stamps are affixed and the affidavit is submitted, the clerk records the deed. No later return or payment is ever required.

The DFA Real Property Transfer Tax Affidavit of Compliance — published by the Arkansas Department of Finance and Administration — must accompany every deed at recording, taxable or exempt.^[7] For taxable transfers, the affidavit certifies that the correct stamp amount is attached. For exempt transfers, the affidavit checks the applicable exemption box from the list in §26-60-102. The grantee or their authorized agent (title company, closing attorney) typically signs the affidavit at closing and presents it with the deed.

Total Due at Recording = Documentary Stamp Tax + Recording Fee (+ $140.00 Foreclosure Notice Fee, if applicable) Paid by: Grantee (Buyer) — Ark. Code §26-60-105 Required: DFA Affidavit of Compliance on EVERY deed — Ark. Code §26-60-110

Example A — $300,000 Sale, Full Calculation

Standard sale  |  $300,000 cash  |  2-page deed  |  No exemption

Documentary Stamp Tax: 300 units × $3.30 = $990.00 BUYER PAYS

Recording fee (2 pages): $20.00

Total Due at Recording = $1,010.00  |  Effective rate: 0.33%  |  Form: DFA Affidavit of Compliance + stamps

Example B — $250,000 Total Consideration, Full Calculation

$175,000 cash + $75,000 assumed mortgage = $250,000 total  |  2-page deed  |  No exemption

Documentary Stamp Tax: 250 units × $3.30 = $825.00 BUYER PAYS

Recording fee (2 pages): $20.00

Total Due at Recording = $845.00  |  Effective rate: 0.33%  |  Form: DFA Affidavit of Compliance + stamps

Special Cases Worth Knowing

Gift Deeds and No-Consideration Transfers

A deed conveying real property for $0 or any nominal amount at or below $100 owes no documentary stamp tax because the consideration does not exceed the $100 threshold in §26-60-105.^[1] A parent deeding a home to an adult child for $1.00 pays only the recording fee ($15.00 for a one-page deed). The DFA Affidavit is recommended even in this case. However — and this is critical — if the child also assumes a mortgage on the property, that assumed debt counts as consideration. A “gift” deed where the recipient assumes a $120,000 mortgage has total consideration of $120,000 and owes $120 units × $3.30 = $396.00 in documentary stamps, even though no cash changed hands. The federal gift tax annual exclusion ($19,000 per recipient in 2026) and the carryover-basis rule under IRC §1015 are separate federal concerns that do not affect the Arkansas tax calculation.

Foreclosure Transactions — Two Separate Fees

Foreclosure in Arkansas involves two distinct stages, each with its own fee. At the notice stage, when the lender or trustee files the Mortgagee’s/Trustee’s Notice of Default and Intent to Sell under §18-50-104, a flat $140.00 state fee is due.^[6] At the deed stage, when the trustee’s deed is recorded after the foreclosure sale, the deed is fully exempt from documentary stamp tax under §26-60-102(8) — but the standard recording fee ($15 + $5/page) still applies. A complete foreclosure transaction therefore involves: $140.00 at the notice stage and $15.00+ at the deed recording stage, for a combined minimum of $155.00 in fees, with zero transfer tax at either step.

FHA / VA / USDA Rural Development First-Time Buyers

Arkansas law provides a targeted exemption for first-time homebuyers using government-backed financing. Under §26-60-102(10), a sale at or below $60,000 financed by an FHA-insured, VA-guaranteed, or USDA Rural Development loan is fully exempt from documentary stamp tax — provided the buyer signs an affidavit attesting that they have not owned a principal residence at any time during the preceding three years.^[3] This exemption makes purchasing a modest first home significantly cheaper in Arkansas. If the sale price exceeds $60,000, the full stamp tax applies regardless of the financing type.

Ceiling Rounding on Sales Just Over a Round Thousand

The ceiling method means that a sale price of $300,001 is taxed on 301 units, not 300 — a difference of $3.30. This matters most on sales that happen to land just above a round $1,000 boundary. A purchase price of $300,001 costs $993.30 in stamps, while $300,000 costs exactly $990.00. Sellers and buyers who have flexibility in setting the exact sale price sometimes adjust to stay on (or just below) a round thousand, though the savings are modest.

Complete Rate and Fee Schedule

Filing Requirements and Forms

Every deed recorded in Arkansas must be accompanied by the DFA Affidavit of Compliance and, for taxable transfers, documentary stamps. There is no separate annual return, no state filing, and no deadline after the deed is recorded. The full obligation is discharged at the moment of recording.

Federal Tax Considerations

The Arkansas documentary stamp tax is a small but real cost of transferring property. Several federal rules interact with it, though none change how the state tax is calculated:

• Home Sale Gain Exclusion (IRC §121): If the property is a principal residence, up to $250,000 of capital gain ($500,000 for married couples filing jointly) may be excluded from federal income tax if the ownership and use tests are met. Documentary stamps paid at closing by the seller increase the adjusted basis of the property, slightly reducing any taxable gain on future sale.^[9]
• Gift Transfers — Carryover Basis (IRC §1015): Property received by gift carries over the donor’s original cost basis (plus any gift tax attributable to the appreciation). The donee may face a larger taxable gain when they eventually sell the property than if they had received it by inheritance. The 2026 federal annual gift tax exclusion is $19,000 per recipient; the lifetime unified gift and estate tax exemption is $15 million per person.^[10]
• Inherited Property — Step-Up Basis (IRC §1014): Property received by inheritance generally takes a step-up in basis to the property’s fair market value on the decedent’s date of death. This means heirs who sell inherited Arkansas real estate shortly after death typically owe little or no federal capital gains tax, regardless of the original purchase price.^[8]
• Foreclosure — Cancellation of Debt Income (IRC §108): When a lender forgives the unpaid balance of a mortgage in a foreclosure or short sale, the borrower may have to report cancellation-of-indebtedness income. The lender may file Form 1099-C. This is entirely separate from the Arkansas transfer tax, which is zero on foreclosure deeds.

References

1. Ark. Code §§26-60-101–112 — Real Property Transfer Tax (Documentary Stamp Tax).
   The complete statutory framework for Arkansas’s real property transfer tax. §26-60-101 defines “consideration” as the full actual consideration paid, including any purchase-money mortgage or deed of trust given by the purchaser. §26-60-105 imposes the rate of $3.30 per $1,000 of consideration (combining a $1.10 component and a $2.20 component), applicable only when the consideration exceeds $100. The tax is 0.33% of consideration, expressed in ceiling units — every started $1,000 of consideration counts as a full unit. No city or county transfer tax exists in Arkansas; the §26-60-105 rate is the only transfer tax statewide.
   Arkansas Code: advance.lexis.com — Ark. Code §26-60-105 · arkleg.state.ar.us — Chapter 60
2. Ark. Code §26-60-105(b) — Grantee Responsible for Tax.
   Designates the grantee (buyer) as the party legally responsible for paying the documentary stamp tax. This makes Arkansas unusual — in most states the seller pays the transfer tax. In practice, the parties may negotiate who actually pays the tax at closing, and title companies and escrow agents typically collect and remit it; but if it goes unpaid, the legal obligation rests on the buyer. The circuit clerk is required to refuse recording if stamps or an exemption affidavit are absent (§26-60-110).
   Arkansas Code: arkleg.state.ar.us — Ark. Code §26-60-105
3. Ark. Code §26-60-102 — Exemptions from Transfer Tax (All 11 Categories).
   Lists all transfers that are fully exempt from the Arkansas documentary stamp tax. Subsection (1): government transfers (U.S., State of Arkansas, political subdivisions). Subsection (2): debt security instruments (mortgages, deeds of trust). Subsection (3): corrective/replacement deeds where tax was already paid. Subsection (4): tax sale / delinquent tax title deeds. Subsection (5): leasehold-only instruments. Subsection (6): timber/mineral severance deeds ≤ 24 months. Subsection (7): divorce/dissolution transfers. Subsection (8): foreclosure deeds (judicial and trustee’s). Subsection (10): FHA/VA/USDA-RD sales ≤ $60,000 with first-time buyer affidavit. Subsection (11): business reorganization/affiliate transfers. Subsection (12) / §18-12-608: beneficiary (transfer-on-death) deeds. All exempt transfers still require the DFA Affidavit of Compliance at recording.
   Arkansas Code: arkleg.state.ar.us — Ark. Code §26-60-102
4. Ark. Code §26-60-110 — Recording Requirement; Affidavit of Compliance; Stamps.
   Requires that proof of documentary stamp tax payment — or a valid exemption certification — be presented to the circuit clerk before a deed can be recorded. Specifies that stamps or symbols must be affixed to the instrument with denomination visible. Provides an alternative: the grantee may sign a certification on the deed stating that the correct stamp amount is attached. The DFA’s official “Real Property Transfer Tax Affidavit of Compliance” serves as the required affidavit for both taxable and exempt transfers. Clerks who record a deed without proper stamps or an exemption affidavit face administrative penalties.
   Arkansas Code: arkleg.state.ar.us — Ark. Code §26-60-110
5. Ark. Code §21-6-306 — Circuit Clerks; Uniform County Recording Fees.
   Establishes the statewide uniform recording fee schedule for all 75 Arkansas counties: $15.00 for the first page (each side of a sheet) of any deed or instrument; $5.00 for each additional page; $15.00 per additional instrument when multiple deeds or mortgages are combined in one document (capped at $300 for additional-instrument charges); and $8.00 flat for certificates of assessment or other unspecified instruments (replacing the per-page schedule). The first-page fee was raised from $8.00 to $15.00 by Arkansas Act 615 of 2007. These fees are identical in every county — there are no county-specific recording fee schedules in Arkansas.
   Arkansas Code: advance.lexis.com — Ark. Code §21-6-306
6. Ark. Code §21-6-403(b)(2) / §18-50-104 — Foreclosure Notice Filing Fee ($140.00).
   Ark. Code §21-6-403(b)(2) establishes the mandatory $140.00 state fee for filing a Mortgagee’s/Trustee’s Notice of Default and Intent to Sell under the Arkansas non-judicial foreclosure statute (§18-50-104). This fee is paid at the notice-filing stage, before the foreclosure sale and before any deed is recorded. It is entirely separate from the documentary stamp tax (which is zero on foreclosure deeds under §26-60-102(8)) and from the per-page recording fee charged when the subsequent deed is recorded. All lenders and trustees conducting non-judicial foreclosures in Arkansas must pay this fee to the circuit clerk at the time the notice is filed.
   Arkansas Code: advance.lexis.com — Ark. Code §21-6-403
7. Arkansas Department of Finance and Administration — Real Property Transfer Tax Affidavit of Compliance.
   The official DFA form that must accompany every deed recorded in Arkansas, whether taxable or exempt. For taxable transfers, the affidavit certifies that the correct amount of documentary stamps is attached and identifies the buyer, seller, date, county, and total consideration. For exempt transfers, the affidavit checks the applicable exemption box from the Ark. Code §26-60-102 list and includes a certification that no stamps are required. The form is available on the DFA website and from county circuit clerks. Title companies and closing attorneys generally prepare the affidavit as part of standard Arkansas closing procedures.
   Arkansas Department of Finance and Administration: dfa.arkansas.gov — Real Property Transfer Tax
8. IRC §1014 — Basis of Property Acquired from a Decedent (Step-Up in Basis).
   Provides that the basis of real property acquired by inheritance — or deemed to be acquired from a decedent — is generally the fair market value of the property on the date of the decedent’s death (or the alternate valuation date if elected by the estate). This “stepped-up basis” rule means that heirs who sell inherited Arkansas property shortly after death owe little or no federal capital gains tax, regardless of how much the property appreciated during the decedent’s lifetime. The rule is confirmed in IRS Publication 559 (Survivors, Executors, and Administrators) and IRS FAQ guidance on inherited property basis.
   IRS: irs.gov — IRS Publication 559
9. IRS Publication 523 (2025) — Selling Your Home; IRC §121 Gain Exclusion.
   Explains the federal home-sale gain exclusion: up to $250,000 of capital gain ($500,000 for married filing jointly) from the sale of a principal residence can be excluded from federal income tax if the ownership and use tests are satisfied (generally, owned and used as primary residence for at least 2 of the preceding 5 years). Transfer taxes and recording fees paid by the seller at closing can be added to the adjusted basis of the home, slightly reducing any taxable gain on sale. The exclusion is available regardless of age and can be used repeatedly (though generally only once every two years).
   IRS: irs.gov — IRS Publication 523
10. IRC §2503 / §2001 — Federal Gift Tax Annual Exclusion and Lifetime Exemption (2026).
    The federal gift tax annual exclusion is $19,000 per recipient in 2026, inflation-adjusted from the prior $18,000 level. The unified gift and estate tax lifetime exemption is $15 million per person (indexed). Gifts of real property above the annual exclusion require filing IRS Form 709 (U.S. Gift Tax Return) but do not necessarily result in current tax if the donor’s lifetime exemption has not been exhausted. Arkansas has no state gift tax. Donors should be aware that gift deeds including assumption of debt may trigger the Arkansas documentary stamp tax even when styled as gifts (since the assumed debt counts as consideration under §26-60-101).
    IRS: irs.gov — Gift Tax FAQ

Disclaimer: This guide is for general informational purposes only and does not constitute legal or tax advice. Arkansas transfer tax rules are governed by Ark. Code §§26-60-101–112. Always confirm current rates and exemption eligibility with the Arkansas Department of Finance and Administration (dfa.arkansas.gov), the applicable county circuit clerk, or a licensed Arkansas real estate attorney before closing. Rates reflect Arkansas law as of 2026; the most recent statutory change to recording fees was Act 615 of 2007.