Maine · 36 M.R.S. §4641-AMaine real estate transfer tax: $2.20 per $500, split between buyer and seller
Maine taxes each deed at $2.20 for each $500, or part of $500, of the value of the property transferred; the tax is imposed half on the grantor and half on the grantee (36 M.R.S. §4641-A). Since the 2025 amendment, value above $1,000,000 carries an additional $3.80 per $500. On a $400,000 sale the tax is $1,760 – $880 for the seller and $880 for the buyer. Transfers of a controlling interest in an entity that owns Maine real estate are taxed at the same rates.
Rate, who pays and an example
Rate
$2.20 per $500 or fraction of the value transferred (§4641-A(1)(A)).
Above $1 million
An additional $3.80 per $500 of the value that exceeds $1,000,000 (PL 2025, c. 388).
Who pays
Half the grantor, half the grantee (§4641-A(1)(B)).
Example
$400,000 → $1,760 total, $880 each side.
Good to know
- Transfers of a direct or indirect controlling interest in an entity owning Maine real property within 12 months are taxed too (§4641-A(2)).
What the TC checks
- The tax line on the closing statement against the statutory rate.
- Who pays it – the statute, the contract or local custom.
- The value or consideration stated on the deed or declaration.
Questions about this tax
Who pays the Maine transfer tax?
It is imposed half on the seller (grantor) and half on the buyer (grantee) (36 M.R.S. §4641-A(1)(B)).
How much is the Maine transfer tax on a $400,000 house?
$1,760 in total – $880 paid by each side.
Is there a higher Maine transfer tax for expensive homes?
Yes. Value above $1,000,000 carries an additional $3.80 per $500 under the 2025 amendment.
Related guides
Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.
Start free trialSource: Maine Revised Statutes Title 36 §4641-A, as amended by PL 2025, c. 388 (legislature.maine.gov, read October 25, 2026).
General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage.