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Oklahoma · 68 O.S. §§3201–3203Oklahoma documentary stamp tax: the rate, what's excluded and the stamps on the deed

Oklahoma taxes each deed or other instrument conveying real estate that is sold when the consideration, exclusive of any lien remaining on the property, exceeds $100, at 75 cents for each $500 of consideration or fraction of it; consideration includes assumed debt (68 O.S. §3201(A), (C)). The tax applies only to conveyances of real estate sold, and attaches when the deed is executed and delivered (§3201(B)). Exemptions include deeds securing a debt, corrective deeds without added consideration, deeds between close family members or into one's own revocable trust or wholly owned entity without consideration, and tax deeds (§3202). The tax is paid by whoever makes, signs or sells the instrument or benefits from it; the stamps must be affixed before the county clerk accepts the deed for recording, and the buyer's name and address must be shown on its face (§3203).

The rules

  1. 1. Rate (§3201(A))

    75 cents per $500 of consideration over $100 – $600 on $400,000.

  2. 2. Liens excluded (§3201(A))

    Consideration excludes liens remaining on the property; assumed debt counts.

  3. 3. Exemptions (§3202)

    Security deeds, corrections, family and trust transfers without consideration, tax deeds.

  4. 4. Before recording (§3203)

    Stamps affixed and the buyer's name and address on the deed.

What the TC can do

  • Check the contract for who pays the documentary stamps and put it on the closing statement.
  • Make sure the deed shows the buyer's name and address before it goes to the county clerk.
  • For a family or trust transfer, ask the title company whether an exemption applies.

Questions about Oklahoma documentary stamps

How much is the Oklahoma documentary stamp tax on a $400,000 sale?

75 cents per $500 of consideration: $600, before excluding any lien that stays on the property (68 O.S. §3201(A)).

When are Oklahoma documentary stamps paid?

Before recording – the county clerk won't accept the deed until the stamps are affixed (§3203(B)).

Related guides

Track the stamps and the recording as tasks in ClosingCode, with an owner and a due date.

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Source: Oklahoma Statutes Title 68 §§3201–3203 (oklegislature.gov, read October 26, 2026).

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.