Real estate transfer taxes are one of the most overlooked costs in any property transaction. Unlike lender fees or title insurance, transfer taxes are calculated as a percentage of your sale price—and in high-tax states and cities, they can add thousands of dollars to your closing costs.
To help you budget accurately, we have compiled 50 actual transfer tax calculations covering residential and commercial properties, low- and high-value transactions, and every region of the United States. Each example breaks down the math so you know exactly what to expect at the closing table.
How to Read These Examples
Each example includes:
- Property value: The sale price or assessed value used for the calculation
- Location: State and, where relevant, city or county
- Tax rate: The combined state and local rate applied
- Calculation: The actual math
- Total transfer tax: The final amount due
- Notes: Any special considerations, exemptions, or split responsibilities
Rates shown are accurate for 2026 based on current statutes, but always verify with your title company or attorney before closing.
Low-Value Residential Examples ($100K–$300K)
Example 1: Florida – $150,000 Single-Family Home
- State rate: $0.70 per $100 = 0.7%
- Calculation: $150,000 / 100 × $0.70
- Total transfer tax: $1,050
- Notes: Seller typically pays in Florida.
Example 2: Pennsylvania – $200,000 Home in Pittsburgh
- State rate: 1%
- Local rate: 2% (Allegheny County + City of Pittsburgh)
- Combined rate: 3%
- Calculation: $200,000 × 0.03
- Total transfer tax: $6,000
- Notes: Split between buyer and seller by statute, but local custom often has seller pay both halves.
Example 3: Georgia – $180,000 Home in Atlanta
- State rate: $1.00 per $1,000 = 0.1%
- Calculation: $180,000 / 1,000 × $1.00
- Total transfer tax: $180
- Notes: Seller typically pays.
Example 4: Michigan – $220,000 Home in Detroit
- State rate: $0.55 per $500
- County rate: $0.55 per $500
- Combined: $1.10 per $500 = 0.22%
- Calculation: $220,000 / 500 × $1.10
- Total transfer tax: $484
- Notes: Seller pays both state and county portions.
Example 5: Connecticut – $250,000 Home in Hartford
- State rate: 0.5% (for properties under $800,000)
- Municipal rate: 0.25% (typical)
- Combined: 0.75%
- Calculation: $250,000 × 0.0075
- Total transfer tax: $1,875
- Notes: Seller pays both portions.
Example 6: Massachusetts – $275,000 Condo in Boston
- State deed excise: $2.28 per $500 = 0.456%
- Calculation: $275,000 / 500 × $2.28
- Total transfer tax: $1,254
- Notes: Seller pays; Boston does not add a city transfer tax.
Example 7: North Carolina – $195,000 Home in Raleigh
- Excise tax: $1.00 per $500 = 0.2%
- Calculation: $195,000 / 500 × $1.00
- Total transfer tax: $390
- Notes: Seller pays.
Example 8: Ohio – $160,000 Home in Columbus
- State conveyance fee: $1.00 per $1,000 = 0.1%
- County fee: $0.50 per $1,000 (typical)
- Combined: $1.50 per $1,000 = 0.15%
- Calculation: $160,000 / 1,000 × $1.50
- Total transfer tax: $240
- Notes: Seller typically pays.
Example 9: Washington – $300,000 Home in Spokane
- State REET (up to $500,000): 1.1%
- Calculation: $300,000 × 0.011
- Total transfer tax: $3,300
- Notes: Seller pays unless negotiated otherwise.
Example 10: Rhode Island – $240,000 Home in Providence
- State rate: $2.30 per $500 = 0.46%
- Calculation: $240,000 / 500 × $2.30
- Total transfer tax: $1,104
- Notes: Seller pays.
Mid-Value Residential Examples ($300K–$700K)
Example 11: New York – $500,000 Home in Albany
- State transfer tax: 0.4%
- Calculation: $500,000 × 0.004
- Total transfer tax: $2,000
- Notes: Seller pays state tax; no mansion tax since under $1M.
Example 12: New Jersey – $450,000 Home in Trenton
- State realty transfer fee: 0.4% (approximate blended rate)
- Calculation: $450,000 × 0.004
- Total transfer tax: $1,800
- Notes: Seller pays state fee.
Example 13: Delaware – $400,000 Home in Wilmington
- State transfer tax: 1.5% (half paid by each party)
- Total tax: 3% combined
- Calculation: $400,000 × 0.03
- Total transfer tax: $12,000
- Notes: Split between buyer and seller, $6,000 each.
Example 14: Illinois – $350,000 Home in Cook County
- State rate: $0.50 per $500 = 0.1%
- Cook County rate: $0.25 per $500 = 0.05%
- Combined: 0.15%
- Calculation: $350,000 × 0.0015
- Total transfer tax: $525
- Notes: Buyer and seller often split; Chicago adds additional taxes not shown here.
Example 15: Maryland – $600,000 Home in Montgomery County
- State transfer tax: 0.5%
- County transfer tax: 1.0%
- Combined: 1.5%
- Calculation: $600,000 × 0.015
- Total transfer tax: $9,000
- Notes: Split 50/50; first-time buyers may be exempt from state portion.
Example 16: West Virginia – $320,000 Home in Charleston
- State rate: $1.10 per $1,000 = 0.11%
- Calculation: $320,000 / 1,000 × $1.10
- Total transfer tax: $352
- Notes: Seller pays.
Example 17: Wisconsin – $380,000 Home in Milwaukee
- State transfer fee: $0.30 per $100 = 0.3%
- Calculation: $380,000 × 0.003
- Total transfer tax: $1,140
- Notes: Seller pays.
Example 18: Nevada – $500,000 Home in Reno
- State/county rate (Washoe): $1.95 per $500 = 0.39%
- Calculation: $500,000 / 500 × $1.95
- Total transfer tax: $1,950
- Notes: Seller pays.
Example 19: New Hampshire – $550,000 Home in Concord
- State transfer tax: $0.75 per $100 = 0.75%
- Calculation: $550,000 × 0.0075
- Total transfer tax: $4,125
- Notes: Split by law; each party pays $2,062.50.
Example 20: Maine – $420,000 Home in Portland
- Combined state/municipal: approximately $2.20 per $500 = 0.44%
- Calculation: $420,000 / 500 × $2.20
- Total transfer tax: $1,848
- Notes: Seller typically pays both portions.
High-Value Residential Examples ($700K–$1.5M)
Example 21: New York – $1,200,000 Condo in Manhattan
- State transfer tax: 0.4% = $4,800
- NYC residential tax: 1.425% = $17,100
- NYC mansion tax: 1% = $12,000
- Total transfer tax: $33,900
- Notes: Seller pays state and city tax; buyer pays mansion tax.
Example 22: California – $850,000 Home in Los Angeles
- County tax: $1.10 per $1,000 = 0.11% = $935
- City tax (LA): $4.50 per $1,000 = 0.45% = $3,825
- Total transfer tax: $4,760
- Notes: Seller pays both portions.
Example 23: Washington – $1,000,000 Home in Seattle
- Portion up to $500,000: $500,000 × 1.1% = $5,500
- Portion from $500K to $1M: $500,000 × 1.28% = $6,400
- Total transfer tax: $11,900
- Notes: Seller pays unless negotiated otherwise.
Example 24: Connecticut – $900,000 Home in Stamford
- State rate (over $800,000): 1.0%
- Municipal rate: 0.25%
- Combined: 1.25%
- Calculation: $900,000 × 0.0125
- Total transfer tax: $11,250
- Notes: Seller pays.
Example 25: Florida – $750,000 Home in Miami
- Documentary stamp tax: $0.60 per $100 (Miami-Dade single-family) = 0.6%
- Calculation: $750,000 / 100 × $0.60
- Total transfer tax: $4,500
- Notes: Seller typically pays.
Example 26: Pennsylvania – $800,000 Home in Philadelphia
- State tax: 1% = $8,000
- Philadelphia local tax: 3.278% = $26,224
- Total transfer tax: $34,224
- Notes: One of the highest combined rates in the country; split or seller pays by custom.
Example 27: Massachusetts – $950,000 Home in Cambridge
- Deed excise tax: $2.28 per $500 = 0.456%
- Calculation: $950,000 / 500 × $2.28
- Total transfer tax: $4,332
- Notes: Seller pays.
Example 28: New Jersey – $1,100,000 Home in Princeton
- State realty transfer fee (seller): ~0.4% blended = $4,400
- Mansion tax (buyer, over $1M): 1% = $11,000
- Total transfer tax: $15,400
- Notes: Seller pays state portion; buyer pays mansion tax.
Example 29: Maryland – $1,000,000 Home in Baltimore County
- State tax: 0.5% = $5,000
- County tax: 1.0% = $10,000
- Total transfer tax: $15,000
- Notes: Split 50/50; each party pays $7,500.
Example 30: Illinois – $700,000 Home in Chicago
- State tax: 0.1% = $700
- Cook County: 0.05% = $350
- Chicago city tax: 0.4% = $2,800
- Water/sewer transfer fee: $50
- Total transfer tax: $3,900
- Notes: Responsibility varies; often split or negotiated.
Luxury Residential Examples ($1.5M+)
Example 31: New York – $3,000,000 Townhouse in Brooklyn
- State tax: 0.4% = $12,000
- NYC residential tax: 1.425% = $42,750
- Mansion tax: 1% = $30,000
- Total transfer tax: $84,750
- Notes: Buyer pays mansion tax; seller pays state and city taxes.
Example 32: California – $2,500,000 Home in San Francisco
- County tax: 0.11% = $2,750
- City tax (progressive):
- First $250K at 0.5% = $1,250
- $250K–$1M at 0.75% = $5,625
- $1M–$5M at 2.25% = $33,750
- Total transfer tax: $43,375
- Notes: Seller pays; one of the highest city taxes in the nation.
Example 33: Washington – $2,000,000 Home in Bellevue
- First $500K: $500,000 × 1.1% = $5,500
- $500K–$1.5M: $1,000,000 × 1.28% = $12,800
- $1.5M–$2M: $500,000 × 2.75% = $13,750
- Total transfer tax: $32,050
- Notes: Graduated rate hits luxury properties hard.
Example 34: Connecticut – $1,600,000 Home in Greenwich
- State rate (over $2.5M is 2%; over $800K is 1%): 1% = $16,000
- Municipal rate: 0.25% = $4,000
- Total transfer tax: $20,000
- Notes: Seller pays.
Example 35: Florida – $2,000,000 Condo in Palm Beach
- Documentary stamp: 0.7% = $14,000
- Intangible tax (mortgage): 0.2% on loan amount (not transfer tax, but often paid)
- Total transfer tax: $14,000
- Notes: Seller pays documentary stamp tax.
Example 36: Pennsylvania – $1,500,000 Home in Philadelphia
- State tax: 1% = $15,000
- Philadelphia local: 3.278% = $49,170
- Total transfer tax: $64,170
- Notes: Among the highest in the U.S.; often split or negotiated.
Example 37: New Jersey – $2,200,000 Home in Alpine
- State fee (seller): ~$8,800
- Mansion tax (buyer, graduated over $1M):
- $1M–$1.5M at 1% = $5,000 (on first $500K over $1M)
- Remaining $700K at higher bracket
- Approximate total: $18,000+
- Notes: Complex graduated mansion tax requires careful calculation.
Example 38: Massachusetts – $1,800,000 Home in Newton
- Deed excise: 0.456% = $8,208
- Total transfer tax: $8,208
- Notes: No additional municipal tax in Newton.
Example 39: Maryland – $1,500,000 Home in Howard County
- State tax: 0.5% = $7,500
- County tax: 1.0% = $15,000
- Total transfer tax: $22,500
- Notes: Split; each party pays $11,250.
Example 40: Illinois – $1,200,000 Home in Evanston
- State tax: 0.1% = $1,200
- Cook County: 0.05% = $600
- Evanston city tax: Additional local tax may apply
- Estimated total: $2,000–$3,000
- Notes: Verify local ordinances for exact Evanston rate.
Commercial Property Examples
Example 41: New York – $5,000,000 Office Building in Queens
- State tax: 0.4% = $20,000
- NYC commercial tax (over $500K): 2.625% = $131,250
- Total transfer tax: $151,250
- Notes: Commercial rates are higher than residential in NYC.
Example 42: California – $3,000,000 Retail Center in San Jose
- County tax: 0.11% = $3,300
- City tax (San Jose): 0.5% = $15,000
- Total transfer tax: $18,300
- Notes: Seller pays.
Example 43: Florida – $1,000,000 Warehouse in Orlando
- Documentary stamp: 0.7% = $7,000
- Total transfer tax: $7,000
- Notes: Seller pays.
Example 44: Pennsylvania – $2,000,000 Commercial Building in Pittsburgh
- State tax: 1% = $20,000
- Local tax: 2% = $40,000
- Total transfer tax: $60,000
- Notes: Same rate structure as residential in PA.
Example 45: Washington – $4,000,000 Apartment Complex in Tacoma
- First $500K: $5,500
- $500K–$1.5M: $12,800
- $1.5M–$3M: $41,250
- $3M–$4M: $27,500
- Total transfer tax: $87,050
- Notes: Graduated REET applies to commercial properties.
Land and Vacant Lot Examples
Example 46: Texas – $150,000 Vacant Lot in Austin
- State transfer tax: None
- County recording fee: ~$50
- Total transfer tax: $0 (recording fee only)
- Notes: Texas has no state transfer tax.
Example 47: Arizona – $80,000 Desert Land in Phoenix
- State transfer tax: None
- County recording fee: ~$30
- Total transfer tax: $0
- Notes: Arizona has no state transfer tax.
Example 48: Tennessee – $200,000 Lake Lot in Knoxville
- State transfer tax: None
- County recording fee: ~$40
- Total transfer tax: $0
- Notes: Tennessee has no state transfer tax.
Multi-Family and Investment Property Examples
Example 49: New York – $1,500,000 6-Unit Building in Bronx
- State tax: 0.4% = $6,000
- NYC residential tax (if classified residential): 1.425% = $21,375
- Total transfer tax: $27,375
- Notes: Multi-family may be taxed at residential rates if primarily residential.
Example 50: California – $1,200,000 Duplex in San Diego
- County tax: 0.11% = $1,320
- City tax (San Diego): 0.5% = $6,000
- Total transfer tax: $7,320
- Notes: Seller pays; duplexes treated as residential.
States With No Transfer Tax Examples
While these states impose no state-level transfer tax, closing still involves recording fees:
| State | Property Value | State Transfer Tax | Recording Fee | Total Cost | |—|—|—|—|—| | Texas | $400,000 Home | $0 | $50 | $50 | | Arizona | $350,000 Home | $0 | $30 | $30 | | Colorado | $500,000 Home | $0 | $25 | $25 | | Tennessee | $300,000 Home | $0 | $40 | $40 | | Utah | $450,000 Home | $0 | $35 | $35 |
These examples demonstrate the dramatic cost difference between no-tax states and high-tax jurisdictions.
High-Tax City Examples
| City | Property Value | Total Transfer Tax | Effective Rate | |—|—|—|—| | Philadelphia, PA | $500,000 | $21,390 | 4.278% | | New York, NY | $1,000,000 | $20,250 | 2.025% | | San Francisco, CA | $1,500,000 | $23,125 | 1.54% | | Seattle, WA | $1,500,000 | $20,150 | 1.34% | | Chicago, IL | $600,000 | $3,300 | 0.55% | | Boston, MA | $800,000 | $3,648 | 0.456% |
Family Transfer and Exemption Examples
Example: California – $600,000 Home Transferred from Parent to Child
- Transfer tax due: $0
- Exemption: Parent-to-child transfer exemption (county and city)
- Notes: Must file proper exemption affidavit with the deed.
Example: Pennsylvania – $300,000 Home Transferred Between Siblings
- Transfer tax due: $0
- Exemption: Family exemption (Act 319)
- Notes: Siblings qualify under Pennsylvania’s family exemption.
Example: Florida – $400,000 Home Transferred to Revocable Trust
- Transfer tax due: $0
- Exemption: Transfer to trust where grantor retains beneficial interest
- Notes: Must file DR-219 affidavit.
Summary Tables by State
High-Tax States (Effective Rate >1%)
| State | Typical Combined Rate | $500K Home Tax | |—|—|—| | Delaware | 3.0% | $15,000 | | Pennsylvania (Philadelphia) | 4.278% | $21,390 | | New York (NYC) | 2.025%+ | $10,125+ | | Connecticut | 0.75%–1.25% | $3,750–$6,250 | | Washington | 1.1%–3.0% | $5,500–$15,000 |
Moderate-Tax States (0.3%–1%)
| State | Typical Rate | $500K Home Tax | |—|—|—| | New Hampshire | 0.75% | $3,750 | | Maryland | 1.5% | $7,500 | | Nevada | 0.39%–0.51% | $1,950–$2,550 | | New Jersey | 0.4%+ | $2,000+ | | Maine | 0.44% | $2,200 |
Low-Tax States (<0.3%)
| State | Typical Rate | $500K Home Tax | |—|—|—| | Florida | 0.6%–0.7% | $3,000–$3,500 | | Michigan | 0.22% | $1,100 | | Wisconsin | 0.3% | $1,500 | | Massachusetts | 0.456% | $2,280 | | Rhode Island | 0.46% | $2,300 |
No-Tax States
| State | Transfer Tax | |—|—| | Texas | $0 | | Arizona | $0 | | Colorado | $0 | | Tennessee | $0 | | Utah | $0 | | Alaska | $0 | | Idaho | $0 | | Louisiana | $0 | | Mississippi | $0 | | Missouri | $0 | | Montana | $0 | | New Mexico | $0 | | North Dakota | $0 | | Oklahoma | $0 | | Oregon | $0 | | Arkansas | $0 | | Wyoming | $0 |
Frequently Asked Questions
How are transfer taxes calculated?
Transfer taxes are typically calculated as a percentage of the gross sale price or assessed value. Some states use a flat per-$100 or per-$500 rate, while others use progressive brackets.
Are transfer taxes included in closing costs?
Yes. Transfer taxes appear on your Closing Disclosure (buyer) or Settlement Statement (seller) as part of total closing costs.
Can transfer taxes change after closing?
Generally, no. Transfer taxes are fixed at closing based on the recorded sale price. However, if a sale price is later adjusted or challenged, a refund or supplemental payment may be required.
Do transfer taxes apply to new construction?
Yes. New construction sales are subject to the same transfer taxes as existing home sales. The tax is based on the total purchase price.
Are there transfer taxes on leasehold interests?
In most states, leasehold interests are not subject to real estate transfer taxes unless the lease exceeds a certain term (often 30 or 99 years). Always verify locally.
Conclusion
Real estate transfer taxes can range from zero to more than $150,000 depending on your property value, location, and transaction type. The 50 examples above demonstrate just how dramatically these costs vary across the United States.Key Takeaways:
- High-tax areas like Philadelphia, New York City, and San Francisco can add tens of thousands to closing costs.
- No-tax states like Texas, Arizona, and Tennessee impose virtually no transfer tax burden.
- Family transfers, trusts, and first-time buyer programs can eliminate or reduce transfer taxes significantly.
- Commercial properties often face higher rates than residential properties.
- Always verify current rates with your title company, as local taxes change frequently.
Before your next transaction, use the examples above to estimate your transfer tax liability and budget accordingly. A few hours of research can save you thousands at the closing table.
Disclaimer: These calculations are for illustrative purposes based on 2026 rates. Tax laws change frequently, and local variations may apply. Always consult a local real estate attorney, title company, or tax professional for accurate figures specific to your transaction.