Philadelphia · Philadelphia Code §19-1403Philadelphia realty transfer tax: 4.578% in total since July 2025
Philadelphia's own realty transfer tax is 3.578% of the value of the real estate for documents made, delivered or recorded from July 1, 2025, up from 3.278% (The Philadelphia Code §19-1403(1)(i)–(j)). Pennsylvania's 1% state tax applies on top, so a Philadelphia sale carries 4.578% in total. The city tax is owed by every person who transfers or accepts ownership, or who makes, delivers, accepts or presents the deed for recording, and is payable when the deed is recorded or within 30 days of acceptance, whichever is earlier. On a $400,000 home that is $14,312 to the city plus $4,000 to the state – $18,312.
Rate, who pays and an example
City rate
3.578% of value for documents from July 1, 2025; 3.278% from July 1, 2018 to June 30, 2025 (§19-1403(1)(i)–(j)).
State rate
1% under Pennsylvania's Tax Reform Code §1102-C.
Total
4.578% of the value in Philadelphia.
Who is subject
Everyone who transfers or accepts ownership, or makes, delivers, accepts or presents the deed (§19-1403(1)).
When
At recording or within 30 days of acceptance, whichever is earlier (§19-1403(1)).
Example – $400,000
City $14,312 + state $4,000 = $18,312.
Good to know
- Deals that signed before July 2025 but record after it are taxed at the rate in force for the date the document is made, delivered, accepted or recorded – check the rate on the settlement statement.
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
What is the Philadelphia transfer tax rate in 2026?
3.578% city plus 1% state – 4.578% of the value (The Philadelphia Code §19-1403; Tax Reform Code §1102-C).
When did Philadelphia's transfer tax go up?
For documents from July 1, 2025 the city rate rose from 3.278% to 3.578%.
Who pays Philadelphia transfer tax?
The ordinance makes both the party transferring and the party accepting ownership subject to it; the contract decides how they split it.
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 trialSources: The Philadelphia Code §19-1403 (codelibrary.amlegal.com); Pennsylvania Tax Reform Code §1102-C (palegis.us) – read October 25, 2026.
General information, not legal or tax 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.