Rhode Island’s two-tier structure imposes 0.75% on all taxable transfers while layering an identical surtax on the residential portion above the luxury threshold. Commercial and industrial property pays Tier 1 only, regardless of price. This guide uses two running examples: a $500,000 residential sale (below the threshold) and a $1,000,000 residential sale (above it).
1 Understand Rhode Island’s Conveyance Tax Framework
The conveyance tax is imposed by Chapter 25 of Title 44. Section 44-25-1 sets the rate schedule, defines the taxable base, names the default payor, and specifies the ceiling-rounding rule.[1] Section 44-25-2 lists exemptions.[2] Sections 44-25-6 through 44-25-12 govern “acquired real estate company” transfers — controlling-interest purchases in entities owning RI real property — using the same rate formulas with a proportionate lien allocation.[3] Those transactions are reported on Form CVYT-2, not CVYT-1.
The tax triggers on any deed conveying Rhode Island real estate when consideration exceeds $100. When consideration is $0 or ≤ $100 — a gift, spousal transfer, or nominal-consideration deed — no tax applies, but the deed must include the statement “no documentary stamps required” before the clerk will record it without stamps.[1] Unlike Maine’s RETT (which substitutes FMV for missing consideration on non-exempt transfers), Rhode Island simply imposes no tax when consideration is $100 or less.
No county recording. Rhode Island has no county government and no county recording offices. Deeds for property in Providence are recorded at the Providence City Clerk; deeds for East Providence property go to the East Providence City Clerk, and so on across all 39 cities and towns. Recording fees, while set by state statute as a floor, can vary by municipality due to local ordinances.[4][8]
Example A — Providence, Residential Sale, $500,000 (Warranty Deed, 2 Pages)
Cash sale, no assumed mortgage, no exemption. Transfer date: April 2026. Recorded at: Providence City Clerk. TAXABLE — TIER 1 ONLY
Example B — East Providence, Residential Sale, $1,000,000 (Warranty Deed, 2 Pages)
Cash sale, no assumed mortgage, no exemption. Transfer date: July 2026. Recorded at: East Providence City Clerk. TAXABLE — TIER 1 + TIER 2
2 Determine the Taxable Consideration
“Consideration” under §44-25-1 includes all forms of payment plus any existing mortgage or liens assumed by the buyer.[1] A buyer paying $700,000 cash while assuming a $300,000 mortgage owes tax on the full $1,000,000. For acquired real estate company transfers, the taxable base is the FMV of RI real property multiplied by the percentage interest transferred, plus proportionate assumed liabilities.[3]
For mixed-use properties, only the residential portion of the consideration is eligible for the Tier 2 surtax.[1] A $1,500,000 sale where 50% is residential ($750,000) produces a residential value of $750,000 — below the $824,000 threshold — so no Tier 2 applies even though the total price exceeds $824,000. Parties may need an appraisal or agreed apportionment to establish the residential percentage.
Taxable Consideration (R.I. Gen. Laws §44-25-1): Standard Sale: Taxable Consideration = Cash Price + Assumed Mortgage / Liens Gift / No-Consideration Transfer: Consideration ≤ $100 → No tax. Deed must state “no documentary stamps required.” Mixed-Use (Tier 2 analysis only): Residential Value = Sale Price × (Residential %) Compare Residential Value to $824,000 threshold for Tier 2 Example A: $500,000 cash, no liens = $500,000 Example B: $1,000,000 cash, no liens = $1,000,000
3 Apply the Two-Tier Rate Schedule
Tier 1 applies to the full taxable consideration at $3.75 per $500. Tier 2 applies additionally — residential property only — on the amount exceeding the $824,000 CPI-adjusted threshold.[1][7] Both tiers use identical ceiling-rounding: any fraction of $500 counts as a full increment. The Tier 1 and Tier 2 ceiling computations are performed independently on their respective bases.
CPI-Adjusted Tier 2 Threshold
The threshold adjusts upward each year rounded to the nearest $5. It was $800,000 in a prior year and is $824,000 for 2026.[7] The closing date — not the contract date — determines which year’s threshold applies. Verify the current threshold at tax.ri.gov before closing, especially for transactions near year-end or close to the threshold level.
Rate Schedule (R.I. Gen. Laws §44-25-1, 2026): Tier 1 (all taxable transfers, consideration > $100): Tier 1 Tax = CEILING(Consideration / 500) × $3.75 Tier 2 (residential only, on excess over $824,000): Excess = Consideration − $824,000 Tier 2 Tax = CEILING(Excess / 500) × $3.75 [only when Excess > 0] Mobile / Manufactured Home (replaces standard rate, no Tier 2): Tax = CEILING(Consideration / 500) × $1.40 Total = Tier 1 Tax + Tier 2 Tax Combined rate on residential excess above $824K = $7.50/$500 (1.50%) Example A ($500,000 residential): Tier 1 = CEILING(500,000 / 500) × $3.75 = 1,000 × $3.75 = $3,750.00 Tier 2 = $0.00 (below $824,000) Total = $3,750.00 Effective rate: 0.7500% Example B ($1,000,000 residential): Tier 1 = CEILING(1,000,000 / 500) × $3.75 = 2,000 × $3.75 = $7,500.00 Excess = $1,000,000 − $824,000 = $176,000 Tier 2 = CEILING(176,000 / 500) × $3.75 = 352 × $3.75 = $1,320.00 Total = $8,820.00 Effective rate: 0.8820%
Example A — $500,000 Residential, No Tier 2
⌈500,000 ÷ 500⌉ = 1,000 stamps × $3.75 = $3,750.00
Example B — $1,000,000 Residential, Tier 1 + Tier 2
Tier 1: 2,000 stamps × $3.75 = $7,500.00 | Tier 2: 352 stamps × $3.75 = $1,320.00
Total: $8,820.00
4 Pay at Recording via Documentary Stamps and Add the Recording Fee
The conveyance tax is due at the time the deed is presented for recording.[1] Payment is made by affixing state documentary stamps on the face of the original deed in the exact dollar amount of the total tax. A city or town clerk will refuse to record any unstamped taxable deed; there is no grace period. The grantor is the statutory default payor; the deed may expressly reassign payment to the grantee.[1]
The municipal recording fee is separate from the conveyance tax and paid at the same time.[4][5] Under §34-13-7 plus the §42-8.1-20 RIHR $4 surcharge: warranty, quitclaim, executor’s, and foreclosure deeds cost $84 for the first page ($80 + $4), +$1 per additional page; mortgages and leases cost $64 ($60 + $4) first page; assignments, discharges, lis pendens, maps, and other instruments cost $49 ($45 + $4) first page; writs of attachment cost $14 ($10 + $4); federal tax liens cost $7.25 flat (no RIHR). Ten percent of all recording fees is earmarked for document preservation.
Recording Fee (§34-13-7 + §42-8.1-20) and Total Due: Fee = Base (§34-13-7) + $4 RIHR (§42-8.1-20) + $1 × (Pages − 1) (Federal tax lien: $7.25 flat, no RIHR surcharge) Typical first-page totals: Warranty / Quitclaim / Executor’s / Foreclosure Deed: $84 Mortgage / Lease: $64 Assignment / Discharge / Lis Pendens / Other: $49 Writ of Attachment / Execution: $14 Federal Tax Lien: $7.25 Total Due at Recording = Conveyance Tax + Recording Fee Example A (2-page warranty deed): $3,750.00 + ($84 + $1) = $3,750 + $85 = $3,835.00 Example B (2-page warranty deed): $8,820.00 + ($84 + $1) = $8,820 + $85 = $8,905.00
Example A — $500,000 Sale, Providence
Conveyance tax: $3,750.00 | Recording fee: $85.00 | Total: $3,835.00
Stamps: 1,000 × $3.75 documentary stamps
Example B — $1,000,000 Sale, East Providence
Conveyance tax: $8,820.00 | Recording fee: $85.00 | Total: $8,905.00
Stamps: 2,352 × $3.75 (2,000 Tier 1 + 352 Tier 2)
5 Exemptions, Mixed-Use, Mobile Homes, and CVYT-1 Remittance
Check all §44-25-2 exemptions before computing any tax. Valid exemptions eliminate the conveyance tax; the deed must still note the applicable §44-25-2 basis and state “no documentary stamps required” so the city clerk will record it without stamps.[2]
Exemptions Under R.I. Gen. Laws §44-25-2
Instruments Securing Debt. Mortgages, deeds of trust, bonds, and any instrument used solely as security for a debt are fully exempt — the transfer is of a security interest only, not beneficial ownership.[2] The §34-13-7 recording fee still applies ($64 for a mortgage first page).
Government Transfers. Transfers by or to the United States, the State of Rhode Island, any political subdivision, municipality, or qualifying conservation land trust are fully exempt.[2] This covers DOT acquisitions, municipal housing authority transfers, and conservation-land sales to qualifying organizations.
Qualifying Affordable and Cooperative Housing Transfers. Two categories are exempt: (1) sale of a mobile home park or manufactured housing community to a resident-owned cooperative or qualifying nonprofit; and (2) transfers among owners within a project officially designated as an affordable housing project under applicable state or local programs.[2]
Minimal Consideration (≤ $100). No tax attaches when total consideration is $0 or ≤ $100, including gifts, family transfers, and nominal-consideration deeds.[1] The deed must state “no documentary stamps required.”
Mobile and Manufactured Homes
Mobile home transfers are taxed at $1.40 per $500 (0.28%) using the same ceiling rule — no Tier 2 applies regardless of price.[1] Example: $200,000 mobile home → ⌈200,000/500⌉ × $1.40 = 400 × $1.40 = $560.00.
Mixed-Use Tier 2 Apportionment
For mixed residential/commercial properties, only the residential-use portion of the sale price is compared to the $824,000 threshold.[1] If the residential value is below $824,000, only Tier 1 applies to the full price. If above, Tier 2 applies only to the residential excess. An appraisal or agreed written apportionment is required to establish the percentage; errors can result in underpayment and the associated lien consequences.
Acquired Real Estate Company Transfers (§§ 44-25-6 et seq.)
Acquisitions of a controlling interest (> 50%) in an entity owning Rhode Island real property are treated as taxable conveyances under §§ 44-25-6 through 44-25-12.[3] The taxable base is the RI property’s FMV × the transferred percentage + proportionate assumed liabilities. The same Tier 1 and Tier 2 formulas apply. Reported on Form CVYT-2 filed directly with the RI Division of Taxation — not through a city or town clerk.
CVYT-1 Monthly Remittance and Late Payment
City and town clerks act as collection agents. After collecting documentary stamps, each clerk files Form CVYT-1 with the RI Division of Taxation by the 15th of the following month, reporting Tier 1, Tier 2, and mobile home taxes collected with supporting Schedules B and C (individual transaction details).[6] Unpaid conveyance tax accrues interest at 12–18% APR (2026) and constitutes a state tax lien on the property until paid — which will surface in any title search and block future sales or refinancing.[6]
Rate Reference Tables
| Tier | Applies To | Rate | 2026 Threshold | Formula |
|---|---|---|---|---|
| Tier 1 | All transfers (consideration > $100) | $3.75/$500 (0.75%) | N/A — from $101 | ⌈price/500⌉ × $3.75 |
| Tier 2 | Residential only — excess over threshold | +$3.75/$500 (0.75%) | $824,000 (CPI-adjusted) | ⌈(price−$824K)/500⌉ × $3.75 |
| Mobile Home | Mobile/manufactured homes — no Tier 2 | $1.40/$500 (0.28%) | No Tier 2 | ⌈price/500⌉ × $1.40 |
| No Tax | Gifts, ≤$100, §44-25-2 exempt transfers | $0 | — | Deed: “no documentary stamps required” |
| Combined residential rate above $824K | $7.50/$500 (1.50%) | $3.75 Tier 1 + $3.75 Tier 2 on excess | ||
| Scenario | Sale Price | Tier 1 | Tier 2 | Total Tax | Rec. Fee (2-pg WD) |
|---|---|---|---|---|---|
| Residential (Ex. A) | $500,000 | $3,750.00 | $0.00 | $3,750.00 | $85.00 |
| Residential (Ex. B) | $1,000,000 | $7,500.00 | $1,320.00 | $8,820.00 | $85.00 |
| Residential — exactly $824K | $824,000 | $6,180.00 | $0.00 | $6,180.00 | $85.00 |
| Residential — $824,001 | $824,001 | $6,183.75 | $3.75 | $6,187.50 | $85.00 |
| Commercial / Non-Residential | $1,000,000 | $7,500.00 | $0.00 | $7,500.00 | $85.00 |
| Residential — $2,000,000 | $2,000,000 | $15,000.00 | $8,820.00 | $23,820.00 | $85.00 |
| Quitclaim with consideration | $105,000 | $787.50 | $0.00 | $787.50 | $85.00 |
| Mobile / Manufactured Home | $200,000 | $560.00 ($1.40 rate) | N/A | $560.00 | $85.00 |
| Foreclosure sale (residential) | $300,000 | $2,250.00 | $0.00 | $2,250.00 | $85.00 |
| Gift / spousal transfer (≤$100) | $0 | $0.00 | $0.00 | $0.00 | $85.00 |
| Government transfer (§44-25-2) | any | $0.00 | $0.00 | $0.00 | $64–$85 |
| Mortgage deed (§44-25-2) | any | $0.00 | $0.00 | $0.00 | $64.00 |
WD = Warranty Deed. Recording fee $85 = $84 first page + $1 second page. Tier 2 threshold = $824,000 (2026). All computations use ceiling rounding (⌈⌉). Verify fees with specific city/town clerk before closing.
| Document Type | Base (§34-13-7) | RIHR Surcharge (§42-8.1-20) | First-Page Total | Extra Pages |
|---|---|---|---|---|
| Warranty / Quitclaim / Executor’s / Foreclosure Deed | $80.00 | $4.00 | $84.00 | +$1.00/page |
| Mortgage / Lease | $60.00 | $4.00 | $64.00 | +$1.00/page |
| Assignment of Mortgage | $45.00 | $4.00 | $49.00 | +$1.00/page |
| Partial / Final Discharge of Mortgage | $45.00 | $4.00 | $49.00 | +$1.00/page |
| Lis Pendens / Map / Plat / Other Instrument | $45.00 | $4.00 | $49.00 | +$1.00/page |
| Writ of Attachment / Execution on Real Property | $10.00 | $4.00 | $14.00 | +$1.00/page |
| Federal Tax Lien (filing or discharge) | $7.25 | — | $7.25 | — |
10% of all recording fees earmarked for document preservation. These are statutory minimums — individual cities/towns may add local fees by ordinance. No county recording in RI. Verify with the specific city/town clerk.
References
- R.I. Gen. Laws §44-25-1 — Conveyance Tax; Rate; Taxable Base; Two-Tier Schedule; $824,000 Threshold; CPI Adjustment; Ceiling Rounding; Mobile Home Rate; No Tax ≤$100; Grantor Pays; Documentary Stamps at Recording.
The operative provision imposing Rhode Island’s conveyance tax. Establishes: (1) Tier 1 at $3.75 per $500 on the full consideration for all taxable transfers where price > $100, including assumed mortgages and liens; (2) Tier 2 at an additional $3.75 per $500 on the residential portion above the CPI-adjusted threshold ($824,000 for 2026); (3) mobile/manufactured home rate of $1.40 per $500, no Tier 2; (4) ceiling-rounding — any fraction of $500 counts as a full increment; (5) no tax when consideration ≤ $100, with deed must state “no documentary stamps required”; (6) grantor is the default payor, but deed may shift payment to grantee; (7) tax is paid at recording by affixing documentary stamps — no advance filing or return required.
R.I. Gen. Laws §44-25-1 | tax.ri.gov - R.I. Gen. Laws §44-25-2 — Exemptions; Instruments Securing Debt; Government Transfers; Affordable/Co-op Housing; Minimal Consideration.
Lists all transfers exempt from the conveyance tax: (1) mortgages and other security instruments — tax does not apply; recording fee still due; (2) transfers by or to the US government, State of Rhode Island, any subdivision, municipality, or qualifying land trust; (3) sales of mobile home parks to resident-owned cooperatives or qualifying nonprofits; (4) transfers among owners in officially designated affordable housing projects; (5) narrow Providence Capital Center exemption (not applicable to general transactions). For all exempt transfers, the deed must note the §44-25-2 basis; the clerk records without stamps. No separate exemption declaration form is required — the deed notation suffices.
R.I. Gen. Laws §44-25-2 - R.I. Gen. Laws §§ 44-25-6 et seq. — Acquired Real Estate Company Transfers; Controlling Interest > 50%; Proportionate Taxable Base; CVYT-2 Form Filed Directly with RI Division of Taxation.
Anti-avoidance provisions that impose the same Tier 1 and Tier 2 conveyance tax on acquisitions of a controlling interest (> 50%) in any entity owning RI real property. The taxable base is the RI property FMV × percentage transferred + proportionate assumed liabilities. The same $824,000 residential Tier 2 threshold applies. No deed is recorded at a city/town clerk; the acquiring party files Form CVYT-2 directly with the Division of Taxation. Advisors on entity-level transactions must evaluate Controlling Interest Transfer Tax applicability whenever RI real property is indirectly transferred.
R.I. Gen. Laws §§ 44-25-6 et seq. - R.I. Gen. Laws §34-13-7 — Municipal Recording Fee Schedule; Base Fees by Document Type; No County Recording in Rhode Island; 39 City/Town Clerks; 10% Document Preservation Earmark.
Sets the statutory base recording fees: warranty/quitclaim/executor’s/foreclosure deeds $80; mortgages/leases $60; assignments/discharges/lis pendens/maps/other instruments $45; writs of attachment $10; federal tax liens $7.25 (fixed). All categories except federal liens add $1.00 per page beyond the first. Rhode Island has no county recording — the 39 city and town clerks are the sole recording authorities. Ten percent of all fees is earmarked for document preservation. Individual municipalities may impose higher fees by local ordinance; verify with the specific clerk before closing.
R.I. Gen. Laws §34-13-7 - R.I. Gen. Laws §42-8.1-20 — Rhode Island Historical Records Trust; $4 Surcharge on First-Page Recording Fee; Document Preservation and Digitization Funding.
Imposes a $4.00 surcharge on the first-page recording fee for every instrument recorded at a Rhode Island city or town land records office. The proceeds fund the Rhode Island Historical Records Trust for preservation and digitization of public records. In practice: warranty deed first-page total = $80 + $4 = $84; mortgage = $60 + $4 = $64; assignment/discharge/lis pendens/other = $45 + $4 = $49; writ of attachment = $10 + $4 = $14. Federal tax lien ($7.25) is not subject to the RIHR surcharge. Many municipal fee guides already incorporate the $4 into the listed first-page fee.
R.I. Gen. Laws §42-8.1-20 - RI Division of Taxation — CVYT-1 (Monthly Municipal Remittance Due 15th of Following Month); CVYT-2 (Acquired Real Estate Company); 12–18% APR Delinquency Interest (2026); State Tax Lien Until Paid; tax.ri.gov.
The RI Division of Taxation administers the conveyance tax program. City and town clerks file Form CVYT-1 monthly (due the 15th of the following month), reporting Tier 1, Tier 2, and mobile home taxes collected with individual transaction detail on Schedules B and C. Acquired real estate company transferees file CVYT-2 directly with the Division. Unpaid or underpaid conveyance tax accrues interest at 12–18% APR (2026 rate, varies by tax type under Rhode Island’s general delinquency rules) and constitutes a state tax lien on the property — surfacing in title searches and blocking future sales or refinancing until resolved.
tax.ri.gov — Conveyance Tax Forms and Guidance - RI Division of Taxation Annual Advisory — FY2026 Tier 2 CPI Threshold $824,000; Annual Upward Adjustment Rounded to Nearest $5; Published Before Year-End; Verify Before Each Closing.
Pursuant to §44-25-1, the Tier 2 residential threshold adjusts each year based on the prior calendar year’s CPI, rounded to the nearest $5. For 2026 the threshold is $824,000 (up from $800,000 in a prior year). The Division publishes the adjusted threshold annually at tax.ri.gov, typically before November of the preceding year. The closing date determines the applicable threshold — not the contract date. Transactions near year-end or near the threshold level require particular attention; an error of a single dollar over the threshold triggers Tier 2 on the entire excess amount.
tax.ri.gov — Annual Advisories and Tier 2 Threshold Announcements - Rhode Island Municipal Recording Offices — 39 City/Town Clerks; Providence, East Providence, Warwick, Cranston; No County Recording; Local Fee Verification; Documentary Stamp Affixation; Unstamped Deeds Refused.
Rhode Island is one of the few states with no county government and no county recording offices. All land records are held by the 39 individual city and town clerks. The clerk examines each deed for completeness and proper stamp amount, enters it in the land records, and issues a recording receipt. Unstamped taxable deeds are refused; deeds without the “no documentary stamps required” notation for exempt/no-consideration transfers may be delayed. While §34-13-7 establishes statutory fee minimums, individual municipalities can impose higher fees by local ordinance. Practitioners should contact the specific city or town clerk’s office to confirm current fees and any local procedural requirements before closing. Providence City Clerk: (401) 421-7740; East Providence City Clerk: (401) 435-7500; Warwick City Clerk: (401) 738-2000.
See each municipality’s official website for current recording fee schedules. - RI Secretary of State / Municipal Clerk Guidance — Documentary Stamps; “No Documentary Stamps Required” Deed Notation; Original Documents Only; Electronic Pre-Payment Availability Varies by Municipality.
Rhode Island’s conveyance tax payment mechanism relies on physical documentary stamps affixed to the face of the original deed. Stamps are issued by the state through city/town clerk offices in denominations corresponding to the tax amount due. Only original, stamped documents are accepted for recording — photocopies cannot serve as originals. For deeds where no tax is due, the explicit “no documentary stamps required” statement on the deed is required for the clerk to accept recording without stamps. Some municipalities have introduced electronic stamp pre-payment systems; verify availability with the specific clerk. The Secretary of State’s office provides guidance on Rhode Island land records at sos.ri.gov.
sos.ri.gov - RI Senate Bill S2697 (2026) — Proposed Local Conveyance Surtax Up to 1%; Not Enacted as of 2026; Legislative Monitoring; rilegislature.gov.
Senate Bill S2697, introduced in the 2026 Rhode Island legislative session, proposed to authorize municipalities to impose a local real estate conveyance surtax of up to 1% on property transfers within their borders, with proceeds directed to local housing trust funds. As of this guide, the bill has not been enacted and no local surtax is in effect in any Rhode Island municipality. However, the bill has community support from affordable housing advocates and may be reintroduced in future sessions. If enacted, it would substantially increase the tax burden on residential sales — particularly in high-value markets like Providence, Newport, and coastal South County communities — and would require separate municipal reporting. Monitor the Rhode Island General Assembly at rilegislature.gov for legislative activity on this bill or successor measures.
rilegislature.gov — 2026 Senate Bill S2697
Disclaimer: This guide is for general informational and educational purposes only and does not constitute legal or tax advice. Rhode Island’s conveyance tax is governed by R.I. Gen. Laws §§ 44-25-1 and 44-25-2; recording fees by §§ 34-13-7 and 42-8.1-20. The 2026 Tier 2 threshold is $824,000 (CPI-adjusted annually). Verify the current threshold, rates, and exemption criteria with the RI Division of Taxation (tax.ri.gov) and the specific city or town clerk before closing. No county recording exists in Rhode Island — file at the city/town clerk for the property’s location. Senate Bill S2697 (proposed local 1% surtax) has not been enacted. Consult a licensed Rhode Island attorney for complex transactions including acquired real estate company transfers, mixed-use apportionment, and affordable housing exemption eligibility.