Real estate transfer tax by state
Every state's rate, who usually pays it, and what it costs on a $400,000 home sale. Last verified November 2026.
| State | Rate | Who usually pays | Total on $400,000 | Seller's usual share |
|---|---|---|---|---|
| Alabama | $0.50 per $500 (0.1%) | Buyer | $400 | $0 |
| Alaska | None | No tax | $0 | $0 |
| Arizona | None | No tax | $0 | $0 |
| Arkansas | $3.30 per $1,000 (0.33%) | Split | $1,320 | $660 |
| California | $1.10 per $1,000 (0.11%) county tax, plus city taxes | Seller | $440 | $440 |
| Colorado | $0.01 per $100 (0.01%) | Buyer | $40 | $0 |
| Connecticut | 0.75% to 2.25% state, plus 0.25% to 0.5% municipal | Seller | $4,000 | $4,000 |
| Delaware | 4% total (2.5% state plus 1.5% local) | Split | $16,000 | $8,000 |
| District of Columbia | 1.1% under $400,000, 1.45% at $400,000 or more | Seller | $5,800 | $5,800 |
| Florida | $0.70 per $100 (0.7%) | Seller | $2,800 | $2,800 |
| Georgia | $1 per $1,000 (0.1%) | Seller | $400 | $400 |
| Hawaii | 0.1% to 1% by price (0.15% to 1.25% when the buyer will not live there) | Seller | $400 | $400 |
| Idaho | None | No tax | $0 | $0 |
| Illinois | $1.50 per $1,000 (0.15%) state and county | Seller | $600 | $600 |
| Indiana | None | No tax | $0 | $0 |
| Iowa | $0.80 per $500 (0.16%) | Seller | $639.20 | $639.20 |
| Kansas | None | No tax | $0 | $0 |
| Kentucky | $0.50 per $500 (0.1%) | Seller | $400 | $400 |
| Louisiana | None | No tax | $0 | $0 |
| Maine | $2.20 per $500 (0.44%), and $6.00 per $500 above $1 million | Split | $1,760 | $880 |
| Maryland | 0.5% state, plus county transfer and recordation taxes | Split | $9,560 | $4,780 |
| Massachusetts | $4.56 per $1,000 (0.456%) | Seller | $1,824 | $1,824 |
| Michigan | $8.60 per $1,000 (0.86%) | Seller | $3,440 | $3,440 |
| Minnesota | 0.33% of the sale price | Seller | $1,320 | $1,320 |
| Mississippi | None | No tax | $0 | $0 |
| Missouri | None | No tax | $0 | $0 |
| Montana | None | No tax | $0 | $0 |
| Nebraska | $3.32 per $1,000 (0.332%) | Seller | $1,328 | $1,328 |
| Nevada | $1.95 per $500 (0.39%), more in Clark, Washoe and Churchill | Seller | $1,560 | $1,560 |
| New Hampshire | $1.50 per $100 (1.5%), half from each side | Split | $6,000 | $3,000 |
| New Jersey | Stepped scale, about 0.4% to 1.2%, plus 1% to 3.5% above $1 million | Seller | $3,215 | $3,215 |
| New Mexico | None | No tax | $0 | $0 |
| New York | $2 per $500 (0.4%), more in New York City | Seller | $1,600 | $1,600 |
| North Carolina | $1 per $500 (0.2%) | Seller | $800 | $800 |
| North Dakota | None | No tax | $0 | $0 |
| Ohio | $2 to $4 per $1,000, set by county (most charge $4) | Seller | $1,600 | $1,600 |
| Oklahoma | $0.75 per $500 (0.15%) | Seller | $600 | $600 |
| Oregon | None | No tax | $0 | $0 |
| Pennsylvania | 2% in most places (1% state plus 1% local) | Split | $8,000 | $4,000 |
| Rhode Island | $3.75 per $500 (0.75%), and 1.5% on the part above $824,000 | Seller | $3,000 | $3,000 |
| South Carolina | $1.85 per $500 (0.37%) | Seller | $1,480 | $1,480 |
| South Dakota | $0.50 per $500 (0.1%) | Seller | $400 | $400 |
| Tennessee | $0.37 per $100 (0.37%) | Buyer | $1,480 | $0 |
| Texas | None | No tax | $0 | $0 |
| Utah | None | No tax | $0 | $0 |
| Vermont | 0.5% on the first $200,000, then 1.47% (paid by the buyer) | Buyer | $3,940 | $0 |
| Virginia | $0.50 per $500 (0.1%), more in Northern Virginia and Hampton Roads | Seller | $400 | $400 |
| Washington | 1.1% to 3% state, plus local tax (0.5% in most cities) | Seller | $6,400 | $6,400 |
| West Virginia | $1.65 to $2.75 per $500 (0.33% to 0.55%), set by county | Seller | $1,320 | $1,320 |
| Wisconsin | $0.30 per $100 (0.3%) | Seller | $1,200 | $1,200 |
| Wyoming | None | No tax | $0 | $0 |
Figures use each state's base rate and leave out city and county add-ons. Open a state for its local rates and the official source.