Real Estate Transfer Tax by State: Rates From Each State’s Official Source
Many states charge a tax when real estate changes hands, usually when the deed is recorded. This table lists 30 states and DC whose state-level rate we verified on the official statute or revenue site, from 50 cents per $500 in South Dakota to 3% in Delaware. Oklahoma charges 75 cents per $500, or $150 on a $100,000 sale.
Updated Nov 5, 2026 · By the Twin Sun Land Company team
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The short version
- 30 states and DC, each verified on an official state source, October 13, 2026.
- Lowest on a $100,000 sale: Alabama, Georgia, Illinois, Kentucky and South Dakota, about $100.
- Highest: Delaware (2.5% to 3%), Washington (graduated), Vermont and Pennsylvania.
- Oklahoma: 75 cents per $500, $150 on $100,000 (68 O.S. § 3201).
- State-level only; local add-ons excluded unless the same statute sets them.
Which states have a real estate transfer tax, and how much is it?
Many states tax the transfer of real estate when a deed is recorded. The 30 states and DC below have a state-level tax we verified from the official statute or revenue page. Rates run from 50 cents per $500 in South Dakota and Illinois to 1% or more in Pennsylvania, Vermont, Delaware and Washington.
| State | State-level rate (as the law states it) | On a $100,000 sale (our arithmetic) | Official source |
|---|---|---|---|
| Alabama | 50 cents per $500 of value or fraction (deed tax) | $100 | Alabama Department of Revenue |
| Arkansas | $3.30 per $1,000 of actual consideration, on sales over $100 | $330 | Arkansas DFA |
| Connecticut | 0.75% state tax plus 0.25% municipal tax on most sales; higher state rates on residential sales over $800,000 and on most nonresidential property (unimproved land stays at 0.75%) | $750 state + $250 municipal | Conn. Gen. Stat. § 12-494 |
| Delaware | 3% state realty transfer tax, or 2.5% where the town or county levies its full 1.5%; split equally between grantor and grantee | $2,500 to $3,000 state | 30 Del. C. § 5402 |
| District of Columbia | Deed transfer tax and recordation tax, each 1.1% for residential sales under $400,000 and 1.45% at $400,000 or more | $2,200 (both taxes) | DC Office of Tax and Revenue |
| Florida | 70 cents per $100 of consideration (documentary stamp tax on deeds) | $700 | Fla. Stat. § 201.02 |
| Georgia | $1 for the first $1,000 and 10 cents for each additional $100 | $100 | Georgia Department of Revenue |
| Illinois | 50 cents per $500 of value (state tax; a mortgage the buyer takes over is not counted) | $100 | 35 ILCS 200/31-10 |
| Iowa | 80 cents per $500 of value over $500 | $159.20 | Iowa Code § 428A.1 |
| Kentucky | 50 cents per $500, on the grantor | $100 | KRS 142.050 |
| Maine | $2.20 per $500, half paid by the grantor and half by the grantee; plus $3.80 per $500 on value over $1,000,000 | $440 (split) | 36 M.R.S. § 4641-A |
| Maryland | 0.5% state transfer tax (0.25% for certain first-time Maryland home buyers, paid by the seller); counties add their own | $500 state | Md. Code, Tax-Property § 13-203 |
| Massachusetts | $2 per $500 ($1.50 per $500 in Barnstable County) | $400 | M.G.L. c. 64D, § 1 |
| Michigan | $3.75 per $500 state real estate transfer tax | $750 state | MCL 207.525 |
| Minnesota | 0.33% of net consideration (deed tax); $1.65 when consideration is $3,000 or less | $330 | Minn. Stat. § 287.21 |
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| State | State-level rate (as the law states it) | On a $100,000 sale (our arithmetic) | Official source |
|---|---|---|---|
| Nebraska | $3.32 per $1,000 on the grantor for transfers before January 1, 2032; $2.32 per $1,000 after | $332 | Neb. Rev. Stat. § 76-901 |
| Nevada | 65 cents per $500 (counties under 700,000 people) or $1.25 per $500 (700,000 or more), plus an additional $1.30 per $500 statewide | $390 to $510 | NRS 375.020, 375.023 |
| New Hampshire | 75 cents per $100 of price, with a $20 minimum when the price is $4,000 or less | $750 | RSA 78-B:1 |
| New York | $2 per $500; plus a 1% mansion tax on residences of $1 million or more | $400 | NY Department of Taxation and Finance |
| North Carolina | $1 per $500, paid by the transferor before recording | $200 | N.C. Gen. Stat. § 105-228.30 |
| Ohio | County-levied real property transfer tax, up to 30 cents per $100 | Up to $300 (county) | Ohio Rev. Code § 322.02 |
| Oklahoma | 75 cents per $500 or fractional part, on sales over $100 (documentary stamp tax) | $150 | 68 O.S. § 3201 |
| Pennsylvania | 1% state realty transfer tax; buyer and seller jointly liable; local tax often added | $1,000 state | Pennsylvania Department of Revenue |
| Rhode Island | $3.75 per $500; plus $3.75 per $500 on the part of a residential price over $800,000; paid by the grantor unless agreed otherwise | $750 | R.I. Gen. Laws § 44-25-1 |
| South Carolina | $1.85 per $500 state deed recording fee; the grantor is liable, the grantee secondarily | $370 state | S.C. Code §§ 12-24-10, 12-24-20 |
| South Dakota | 50 cents per $500, paid by the grantor (transfer fee) | $100 | SDCL 43-4-21 |
| Vermont | 1.25% of value; 0.5% on the first $200,000 for a principal residence; 3.4% on certain residential property that will not be a principal residence | $1,250 (most land) | 32 V.S.A. § 9602 |
| Virginia | 25 cents per $100 state recordation tax on the greater of consideration or value | $250 state | Va. Code § 58.1-801 |
| Washington | Graduated: 1.1% up to the first threshold, rising to 3% on the highest portion; 1.28% for timberland and agricultural land | $1,100 ($1,280 for farm or timber land) | RCW 82.45.060 |
| West Virginia | $1.10 per $500 state tax, plus a county tax of 55 cents per $500 (counties may raise it up to $1.65) | $220 state + $110 or more county | W. Va. Code § 11-22-2 |
| Wisconsin | 30 cents per $100, on the grantor (real estate transfer fee) | $300 | Wis. Stat. § 77.22 |
30 states and DC, each checked October 13, 2026 on the state’s own statute site or revenue department. States not listed either have no state-level transfer tax or could not be verified from an official source that day; we do not guess which. County and city add-ons are not included unless the same statute sets them.
Texas: no transfer tax. Texas does not have one, and since 2016 the Texas Constitution has barred any new law imposing one on a sale of fee simple title (art. VIII, § 29). A Texas land sale has no deed stamps; the seller’s usual costs are title insurance, the closing fee and recording. See who pays what at a Texas land closing.
Please note. General information, not legal advice. Laws change and every title is different, so confirm your situation with an Oklahoma attorney before you act.
How does Oklahoma’s transfer tax compare?
Oklahoma’s documentary stamp tax is 75 cents per $500 of the price, or $150 on a $100,000 sale. That is near the low end of this table: of the states with one statewide rate, only Alabama, Georgia, Illinois, Kentucky and South Dakota come to less on a $100,000 sale. Recording a one-page deed adds $18.
The Oklahoma rules: 68 O.S. § 3201 (rate) and 28 O.S. § 32 (recording fees). Run your own numbers with the Oklahoma deed stamp and closing cost calculator.
Who pays the real estate transfer tax?
It depends on the state, and often on the contract. Some statutes name the seller or grantor, such as North Carolina, South Dakota, Wisconsin and Nebraska. Maine and Delaware split it between buyer and seller. Pennsylvania holds both jointly liable. In practice, the sale contract usually says who pays.
Each row in the table names the payer only where the statute we read says so. Read your contract before you sign, and ask the title company how the tax will show on your closing statement.
How is a transfer tax calculated?
Usually on the sale price or the property’s value, at a fixed amount per $100, $500 or $1,000, or as a percentage. Many states round up to the next full unit, so a $50,001 sale is taxed like $50,500. Some, like Washington and Connecticut, use higher rates on higher-priced sales.
Example with Oklahoma’s rate: $50,001 is 101 units of $500, times 75 cents = $75.75. The calculator above does this math for Oklahoma.
Do counties and cities add their own transfer taxes?
In some states, yes. Pennsylvania localities often add their own realty transfer tax, West Virginia counties add a county tax, Connecticut adds a municipal tax and Ohio’s tax is county-levied. This table shows state-level rates, so check with the county recorder or title company for the full amount.
Local rates change often and are outside the scope of this table.
Selling Oklahoma land? When you sell to us, the deed stamps and recording are ours to pay: get a written cash offer.
How do transfer taxes affect what I keep when I sell land?
They come out of the seller’s side when the seller pays them, along with recording, title and closing fees. On land, they are usually a small share of the price. When you sell Oklahoma land to us, we pay the deed stamps and the rest of the closing costs.
Our policy for Oklahoma land: We pay all closing costs (title, closing fee, notary, recording and deed stamps), and there is no commission. Only a mortgage, liens or back taxes owed on the land come out of the sale proceeds, paid off by the title company at closing.
See what you would keep with the net sheet calculator.
Who wrote this. Twin Sun Land Co. is a direct cash buyer of vacant and rural land in all 77 Oklahoma counties. We are one of the options on this page, so we have a stake in the answer. Our mission: Twin Sun Land Company exists to serve landowners: we make selling land simple, transparent, and fair, so every owner walks away with the most value their property can bring. The rates on this page come from each state’s own official source.
Frequently asked questions
Which states have the highest real estate transfer tax?
Among the states we verified, Delaware (2.5% to 3% state), Washington (graduated up to 3%), Vermont (1.25%, more for some second homes) and Pennsylvania (1% state plus local) are highest.
Which states have the lowest transfer tax?
Among the verified states, Alabama, Georgia, Illinois, Kentucky and South Dakota come to about $100 on a $100,000 sale, and Oklahoma $150.
Does Oklahoma have a real estate transfer tax?
Yes. Oklahoma’s documentary stamp tax is 75 cents per $500 of the price on sales over $100 (68 O.S. § 3201).
Does Texas have a real estate transfer tax?
No. Texas has none, and the Texas Constitution bars any new law imposing one on a sale of fee simple title (art. VIII, § 29), so a Texas land sale has no deed stamps.
Is the transfer tax the same as the recording fee?
No. The transfer tax is based on the price; the recording fee is a flat charge per page or document.
Who usually pays the transfer tax?
Some state laws name the seller; others split it or hold both liable. The sale contract usually decides in practice.
Why is my state not in the table?
We list only places whose rate we verified on an official source. Others either have no state-level tax or were not verified.
Are county and city transfer taxes included?
No, except where the same state statute sets them, as in Nevada, West Virginia and Connecticut.
How often is this table updated?
We recheck each state’s official source at least once a year and when a law changes.
Sources
Every rate comes from the state’s own statute site or revenue department, read October 13, 2026. The $100,000 column is our own arithmetic. How to cite: Twin Sun Land Company team, “Real Estate Transfer Tax by State,” Twin Sun Land Co., October 2026.
- Alabama: Alabama Department of Revenue: Alabama Department of Revenue
- Arkansas: Arkansas DFA: Arkansas DFA
- Connecticut: Conn. Gen. Stat. § 12-494: Conn. Gen. Stat. § 12-494
- Delaware: 30 Del. C. § 5402: 30 Del. C. § 5402
- District of Columbia: DC Office of Tax and Revenue: DC Office of Tax and Revenue
- Florida: Fla. Stat. § 201.02: Fla. Stat. § 201.02
- Georgia: Georgia Department of Revenue: Georgia Department of Revenue
- Illinois: 35 ILCS 200/31-10: 35 ILCS 200/31-10
- Iowa: Iowa Code § 428A.1: Iowa Code § 428A.1
- Kentucky: KRS 142.050: KRS 142.050
- Maine: 36 M.R.S. § 4641-A: 36 M.R.S. § 4641-A
- Maryland: Md. Code, Tax-Property § 13-203: Md. Code, Tax-Property § 13-203
- Massachusetts: M.G.L. c. 64D, § 1: M.G.L. c. 64D, § 1
- Michigan: MCL 207.525: MCL 207.525
- Minnesota: Minn. Stat. § 287.21: Minn. Stat. § 287.21
- Nebraska: Neb. Rev. Stat. § 76-901: Neb. Rev. Stat. § 76-901
- Nevada: NRS 375.020, 375.023: NRS 375.020, 375.023
- New Hampshire: RSA 78-B:1: RSA 78-B:1
- New York: NY Department of Taxation and Finance: NY Department of Taxation and Finance
- North Carolina: N.C. Gen. Stat. § 105-228.30: N.C. Gen. Stat. § 105-228.30
- Ohio: Ohio Rev. Code § 322.02: Ohio Rev. Code § 322.02
- Oklahoma: 68 O.S. § 3201: 68 O.S. § 3201
- Pennsylvania: Pennsylvania Department of Revenue: Pennsylvania Department of Revenue
- Rhode Island: R.I. Gen. Laws § 44-25-1: R.I. Gen. Laws § 44-25-1
- South Carolina: S.C. Code §§ 12-24-10, 12-24-20: S.C. Code §§ 12-24-10, 12-24-20
- South Dakota: SDCL 43-4-21: SDCL 43-4-21
- Vermont: 32 V.S.A. § 9602: 32 V.S.A. § 9602
- Virginia: Va. Code § 58.1-801: Va. Code § 58.1-801
- Washington: RCW 82.45.060: RCW 82.45.060
- West Virginia: W. Va. Code § 11-22-2: W. Va. Code § 11-22-2
- Wisconsin: Wis. Stat. § 77.22: Wis. Stat. § 77.22
- Texas: no state or local tax on a real estate transfer: Tex. Const. art. VIII, § 29
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Last updated Nov 5, 2026. General information, not legal, tax or financial advice.
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