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Transfer tax · who paysWho pays transfer tax: buyer or seller?

It depends on the statute – and, where the statute is neutral, on the contract. Some laws put the tax on the seller: Washington's REET is the seller's obligation (RCW 82.45.080), New York's state transfer tax is paid by the grantor and may not be shifted to the buyer except by contract (Tax Law §1404), and North Carolina, Connecticut, Nebraska, South Dakota and Ohio's county tax fall on the seller. Some put it on the buyer: New York's 1% mansion tax and Chicago's city portion. Maine and Delaware split the state tax between the parties, and New Hampshire charges both. Florida, Pennsylvania, West Virginia, Nevada and several cities make every party who signs or benefits liable, so the purchase contract decides who actually pays.

On the seller by statute

  1. Washington

    REET is the seller's obligation (RCW 82.45.080).

  2. New York State

    $2 per $500 paid by the grantor; not shifted to the buyer except by contract (Tax Law §1404).

  3. New York City

    RPT paid by the grantor; buyer liable only if unpaid (Admin. Code §11-2104).

  4. North Carolina

    Excise tax paid by the transferor (G.S. 105-228.30).

  5. Connecticut

    Payable by the person conveying (§12-495).

  6. Ohio · Nebraska · South Dakota · Kentucky

    County transfer tax on the grantor (R.C. 322.02); stamp tax on the grantor (§76-901); fee paid by the grantor (SDCL 43-4-21); tax on the grantor (KRS 142.050).

  7. Virginia · DC · Chicago (CTA)

    Grantor tax on the seller unless agreed (§58.1-802); DC transfer tax on the transferor (§47-903(c)); Chicago CTA portion on the seller (§3-33-030(F)).

On the buyer by statute

  1. New York mansion tax

    1% on residential sales of $1 million or more, paid by the grantee (Tax Law §1402-a).

  2. Chicago city portion

    $3.75 per $500 on the purchaser (Municipal Code §3-33-030(C)).

Split or charged to both

  1. Maine

    Half the grantor, half the grantee (36 M.R.S. §4641-A).

  2. Delaware

    State tax apportioned equally (30 Del. C. §5402(a)).

  3. New Hampshire

    The rate applies to both buyer and seller (RSA 78-B:4).

Any party liable – the contract decides

  1. Florida

    Doc stamps owed by any person who makes, signs or benefits from the document (§201.01).

  2. Pennsylvania · Philadelphia · West Virginia

    Every party who makes, delivers, accepts or presents the deed (§1102-C; Phila. Code §19-1403; W. Va. Code §11-22-2).

  3. Nevada · DC recordation

    Buyer and seller jointly and severally liable (NRS 375.030; D.C. Code §42-1103(c)).

  4. Los Angeles · San Francisco · Oakland · Culver City

    The signer or beneficiary, or both parties jointly (LAMC §21.9.3; SF §1103; OMC §4.20.040; CCMC §3.08.405).

Questions buyers and sellers ask

Does the buyer or seller pay transfer tax?

Depends on the state: the seller by statute in Washington, New York, North Carolina, Connecticut and others; the buyer for New York's mansion tax; split in Maine and Delaware; and where every party is liable, the contract decides.

Can the buyer and seller agree to split transfer tax?

Usually yes where the statute allows – Virginia and New York, for example, expressly let the contract shift the tax; where the law names a payer, the government can still collect from that party.

Who pays doc stamps in Florida?

The statute makes any person who signs or benefits from the deed liable (§201.01), so the purchase contract decides who pays.

Related guides

Record who pays each tax under the contract as a task with an owner and due date in ClosingCode, so the settlement statement is checked against it before closing.

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Sources: the state and city statutes cited above, read at the official sites; RCW 82.45.080, Fla. Stat. §201.01 and N.Y. Tax Law §1404 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.