Real Estate Transfer Tax by State (2026)
Real-estate transfer tax ranges from nothing at all in 15 states (including Texas, Utah, and Montana) to 4% in Delaware — the highest in the country. Most states fall between 0.1% and 1%. On a $400,000 home, the state transfer tax runs from $0 to about $16,000, and who pays it (buyer, seller, or split) is set by each state's custom.
A real estate transfer tax (also called a deed, documentary, or conveyance tax) is what you pay the government to record the deed when a property changes hands. The figures below are the state-leveltax on a $400,000 home — where counties or cities add their own, it's flagged. Click any state for the full detail, including who customarily pays.
Cheapest (with a tax)
Colorado ($40), Alabama ($400), Georgia ($400), Hawaii ($400), Kentucky ($400). And 15 states charge nothing at all.
Most expensive
Delaware ($16,000), New Hampshire ($6,000), Washington ($4,400), Connecticut ($4,000), Pennsylvania ($4,000).
All 50 states
| State | Rate | On a $400k home | Who pays |
|---|---|---|---|
| Alabama | 0.10% ($0.50/$500) | $400 | Split / negotiable |
| Alaska | None | $0 | — |
| Arizona | None (prohibited) | $0 | — |
| Arkansas | 0.33% ($3.30/$1,000) | $1,320 | Seller |
| California | 0.11% county (no state rate)* | $440 | Split / negotiable |
| Colorado | 0.01% ($0.01/$100)* | $40 | Seller |
| Connecticut | 0.75%+ (graduated) + 0.25% local* | $4,000 | Seller |
| Delaware | 4.0% (2.5% state + 1.5% county)* | $16,000 | Split 50/50 |
| Florida | 0.70% ($0.70/$100) | $2,800 | Seller |
| Georgia | 0.10% ($1/$1,000) | $400 | Seller |
| Hawaii | 0.10%–1.25% (graduated) | $400 | Seller |
| Idaho | None | $0 | — |
| Illinois | 0.15% state + 0.05% county* | $800 | Seller |
| Indiana | None | $0 | — |
| Iowa | 0.16% ($1.60/$1,000) | $639 | Seller |
| Kansas | None | $0 | — |
| Kentucky | 0.10% ($0.50/$500) | $400 | Seller |
| Louisiana | None (except New Orleans) | $0 | — |
| Maine | 0.44% ($2.20/$500) | $1,760 | Split 50/50 |
| Maryland | 0.5% state (+ county + recordation)* | $2,000 | Split 50/50 |
| Massachusetts | 0.456% ($4.56/$1,000)* | $1,824 | Seller |
| Michigan | 0.86% ($4.30/$500 combined) | $3,440 | Seller |
| Minnesota | 0.33% ($1.65/$500)* | $1,320 | Seller |
| Mississippi | None | $0 | — |
| Missouri | None | $0 | — |
| Montana | None (prohibited) | $0 | — |
| Nebraska | 0.332% ($3.32/$1,000) | $1,328 | Seller |
| Nevada | 0.39% / 0.26% (by county)* | $1,560 | Split / negotiable |
| New Hampshire | 1.5% ($1.50/$100 combined) | $6,000 | Split 50/50 |
| New Jersey | ~0.8% (graduated RTF) | $3,215 | Seller |
| New Mexico | None | $0 | — |
| New York | 0.40% state ($2/$500)* | $1,600 | Seller |
| North Carolina | 0.20% ($1/$500)* | $800 | Seller |
| North Dakota | None (prohibited) | $0 | — |
| Ohio | 0.10% state (+ up to 0.30% county)* | $400 | Seller |
| Oklahoma | 0.15% ($0.75/$500) | $600 | Seller |
| Oregon | None (except Washington County) | $0 | — |
| Pennsylvania | 1.0% state (+ ~1% local)* | $4,000 | Split 50/50 |
| Rhode Island | 0.75% ($3.75/$500) | $3,000 | Seller |
| South Carolina | 0.37% ($1.85/$500) | $1,480 | Seller |
| South Dakota | 0.10% ($0.50/$500) | $400 | Seller |
| Tennessee | 0.37% ($0.37/$100) | $1,480 | Buyer |
| Texas | None (prohibited) | $0 | — |
| Utah | None | $0 | — |
| Vermont | 0.5% / 1.47% (tiered) | $3,940 | Buyer |
| Virginia | ~0.35% (recordation + grantor)* | $1,400 | Split 50/50 |
| Washington | 1.10%–3.00% (graduated REET)* | $4,400 | Seller |
| West Virginia | 0.22% ($1.10/$500)* | $880 | Seller |
| Wisconsin | 0.30% ($3/$1,000) | $1,200 | Seller |
| Wyoming | None | $0 | — |
* Counties or cities add their own transfer tax in this state — the figure shown is the state portion only. "On a $400k home" is the state-level tax for comparison. Verified July 2026 from state Departments of Revenue and statutes.
Frequently asked questions
Which states have no real estate transfer tax?
Fifteen states charge none: Alaska, Arizona, Idaho, Indiana, Kansas, Louisiana (except New Orleans), Mississippi, Missouri, Montana, New Mexico, North Dakota, Oregon (except Washington County), Texas, Utah, and Wyoming. Several — Arizona, Montana, North Dakota, and Texas — actually prohibit it in their state constitutions.
Which state has the highest real estate transfer tax?
Delaware, at 4% (2.5% state + 1.5% county) — about $16,000 on a $400,000 home. Washington's graduated REET (up to 3%), New Hampshire (1.5%, split between buyer and seller), and Pennsylvania (~2% with local tax) are the next highest.
Who pays the transfer tax — the buyer or the seller?
It depends on the state's custom. Most states put it on the seller, several split it 50/50 (Delaware, Maine, New Hampshire, Pennsylvania), and a few put it on the buyer (Tennessee, Vermont). It's usually negotiable in the purchase contract.
Do cities and counties add their own transfer tax?
In some states, heavily. California has no state rate but cities like Los Angeles and San Francisco charge steep local transfer taxes; Illinois stacks state + county + city (Chicago is ~1%); Maryland adds county transfer + recordation taxes. Always check your specific city and county.
How is transfer tax calculated?
Usually as a percentage of the sale price (or per $500 / $1,000 of value), paid at closing when the deed is recorded. A few states are graduated — higher rates on higher-priced homes (Washington, Connecticut, Vermont) — and several add a "mansion tax" surcharge above $1 million.
Cite this data
Free to use with attribution (CC-BY 4.0). Read how we verify every fee. Custom data for journalists: admin@registryfee.com.