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Transfer taxes · 21 states + DCReal estate transfer tax by state: rates, who pays and an example

Transfer taxes are charged when the deed is recorded and show up on every closing statement. The rate depends on the state: Florida 70 cents per $100 of consideration, Washington a graduated excise tax starting at 1.1%, New York $2 per $500 plus a 1% tax on homes of $1 million or more paid by the buyer, North Carolina $1 per $500 paid by the seller, Virginia's grantor tax 50 cents per $500, and California's county tax 55 cents per $500 where the county adopts it. Cities and counties may add their own.

Statutory rate – and on a $400,000 sale

  1. Florida (§201.02)

    70¢ per $100 of consideration, mortgages included → $2,800. Miami-Dade may add a surtax on documents other than single-family homes (§201.031).

  2. Washington (RCW 82.45.060)

    Graduated: 1.1% up to the first threshold, then 1.28%, 2.75% and 3%; thresholds adjust every four years → about $4,400 below the first threshold.

  3. New York (Tax Law §§1402, 1402-a)

    $2 per $500 → $1,600; plus 1% on residential sales of $1 million or more, paid by the grantee; higher rates in New York City over $2–3 million.

  4. North Carolina (G.S. 105-228.30)

    $1 per $500, paid by the transferor before recording → $800.

  5. Virginia (§58.1-802)

    Grantor tax 50¢ per $500, paid by the grantor unless the parties agree otherwise → $400; recordation taxes are separate.

  6. California (R&T §§11911, 11931)

    County tax 55¢ per $500 where adopted → $440; a city may levy half that rate, credited against the county tax.

  7. Michigan (MCL 207.525)

    State tax $3.75 per $500 of total value → $3,000.

  8. Minnesota (§287.21)

    Deed tax 0.33% of net consideration → $1,320.

  9. South Carolina (§12-24-10)

    Deed recording fee $1.85 per $500 of value → $1,480.

  10. Maine (36 M.R.S. §4641-A)

    $2.20 per $500, half seller and half buyer → $1,760 ($880 each); extra $3.80 per $500 above $1 million.

  11. New Hampshire (RSA 78-B)

    $0.75 per $100 charged to the buyer and to the seller → $3,000 each, $6,000 total.

  12. Ohio (R.C. 319.54, 322.02)

    Auditor fee 10¢ per $100 plus county tax up to 30¢ per $100 on the seller → up to $1,600.

  13. Vermont (32 V.S.A. §9602)

    Primary home: 0.5% on the first $200,000, 1.25% above, plus 0.22% surcharge above $200,000 → $3,940.

  14. Delaware (30 Del. C. §5402)

    2.5% state split buyer/seller plus 1.5% local where enacted → $16,000.

  15. Connecticut (§12-494)

    0.75% state plus 0.25% town, paid by the seller → $4,000.

  16. Nevada (NRS 375)

    $2.55 per $500 in Clark County, $1.95 elsewhere; buyer and seller jointly liable → $2,040 / $1,560.

  17. Nebraska (§76-901)

    $3.32 per $1,000 until 2032, paid by the seller → $1,328.

  18. South Dakota (SDCL 43-4-21)

    50¢ per $500, paid by the seller → $400.

  19. Iowa (§428A.1)

    80¢ per $500 above the first $500 → $639.20.

  20. District of Columbia (§§42-1103, 47-903)

    Recordation 1.45% plus transfer 1.45% at $400,000 or more (1.1% each below) → $11,600.

  21. West Virginia (§11-22-2)

    $1.10 plus at least 55¢ per $500, plus a $20 fee → $1,340.

  22. Pennsylvania (§1102-C)

    1% state tax plus the local municipal and school district rate → $4,000 state share.

What the TC checks

  • Which tax applies – state, county or city – and who pays it under the contract or statute.
  • The consideration figure on the deed and the excise affidavit, where required.
  • Transfer tax lines on the closing statement before it is approved.

Questions about real estate transfer taxes

How much is the transfer tax on a $400,000 house in Florida?

$2,800: 70 cents per $100 of consideration under Florida Statutes §201.02.

Who pays the New York mansion tax?

The grantee (buyer) pays the additional 1% tax on residential conveyances of $1 million or more (Tax Law §1402-a(b)).

What is the real estate excise tax rate in Washington?

Graduated: 1.1%, 1.28%, 2.75% and 3% by price band, with thresholds adjusted every four years (RCW 82.45.060).

Who pays the North Carolina excise tax on deeds?

The transferor pays $1 per $500 to the register of deeds before recording (G.S. 105-228.30).

Related guides

Add a transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.

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Sources: Fla. Stat. §§201.02, 201.031; Cal. Rev. & Tax. Code §§11911, 11931; RCW 82.45.060; N.C.G.S. 105-228.30; Va. Code §58.1-802; N.Y. Tax Law §§1402, 1402-a – read at the official sources, October 25, 2026. Examples are arithmetic on the statutory rates only.

General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage.