Kentucky Real Estate Transfer Tax (2026)
Kentucky's real estate transfer tax is 0.10% ($0.50/$500), which comes to about $400 on a $400,000 home. It's customarily paid by the seller and collected at closing when the deed is recorded. The county clerk collects it before recording the deed.
Verified July 2026 from official sources. How we verify fees.
The transfer tax in Kentucky
- Rate: 0.10% ($0.50/$500)
- On a $400,000 home: ~$400 (state-level)
- Who customarily pays: Seller
- Local county/city add-on: No
Good to know
The county clerk collects it before recording the deed. The transfer tax is paid once, at closing, when the deed is recorded — it's separate from your annual property tax. Compare every state on our transfer tax by state ranking.
How Kentucky compares nationally
Across the 35 states that charge for transfer tax on a $400,000 home, the average is about $2,162 (median $1,400). At $400, Kentucky ranks #5 of 35 from the cheapest — below the national average.
Most expensive states
- Delaware — $16,000
- New Hampshire — $6,000
- Washington — $4,400
Frequently asked questions
How much is the real estate transfer tax in Kentucky?
0.10% ($0.50/$500) — about $400 on a $400,000 home.
Who pays the transfer tax in Kentucky?
By custom, the seller pays it, though it's usually negotiable in the purchase contract.
Does Kentucky have local (city or county) transfer taxes?
No — Kentucky has no meaningful local transfer tax; the state figure is the whole story.