🇺🇸 United States

Land Transfer Tax Calculator

Calculate real estate transfer tax for any state, city, and sale price. Check mansion tax brackets, find first-time buyer exemptions, and see who pays in your state.

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Contract sale price or fair market value
Select for local tax rates
Commercial rates differ in DC, NYC, and some states
Some states offer reduced rates for first-time buyers
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How to Use This Calculator

Transfer Tax tab

Select your state, choose a county or city (for states with local surcharges like New York, California, Illinois, Pennsylvania), and enter the sale price. The calculator breaks down state tax, city/county tax, mansion tax (if applicable), and shows the total, effective rate, and who customarily pays. Toggle first-time buyer under "More options" if applicable.

Mansion Tax tab

Enter a sale price and select a state and city to check whether mansion tax applies. The tab shows the mansion tax rate, threshold, additional tax amount, and total transfer tax including mansion tax. It also lists all states and cities that impose mansion tax — NY, NJ, CT, and several California cities.

Exemptions tab

Select your transaction type (purchase, gift, inheritance, divorce, LLC transfer) and toggle first-time buyer status. The calculator shows which exemptions apply, the exempt amount, and your net transfer tax after exemptions. Common exemption scenarios are listed for reference.

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The Formula

Transfer tax is calculated differently by state. The three main approaches:

Flat rate (most states):
Transfer Tax = Sale Price × State Rate

Progressive/tiered (WA, NJ):
Each portion of the price is taxed at the rate for that bracket.
E.g., WA REET: first $525K at 1.1%, next $1M at 1.28%, next $1.5M at 2.75%, above $3.025M at 3.0%

With city surcharge (NYC, SF, LA, Chicago):
Total = State Tax + City/County Tax + Mansion Tax (if applicable)

NYC mansion tax (buyer pays):
Flat rate on entire price based on bracket: 1% ($1–2M), 1.25% ($2–3M), 1.5% ($3–5M), up to 3.9% ($25M+)

Unlike progressive income tax, NYC’s mansion tax applies the entire rate to the full price, not just the amount over the threshold. A $1M purchase pays $10,000 in mansion tax, but a $999,999 purchase pays $0.

Example

The Chens — buying a $950K condo in Brooklyn, NYC

Wei and Mei Chen are purchasing a 2-bedroom condo in Park Slope for $950,000. They need to budget for transfer taxes on top of their closing costs.

Transfer Tax tab (New York — NYC residential)

Sale price$950,000
NY state transfer tax (0.4%)$3,800
NYC RPTT (1.425%)$13,538
Mansion tax$0 (under $1M)
Total transfer tax$17,338
Effective rate1.825%
Who paysSeller pays state + RPTT

At $950K, the Chens are just under the $1M mansion tax threshold. If the price were $1M, they’d owe an additional $10,000 in mansion tax as the buyer. This cliff effect makes pricing negotiations around $1M very strategic in NYC.

What if the price were $1.2M?

NY state transfer tax$4,800
NYC RPTT$17,100
Mansion tax (1%)$12,000
Total transfer tax$33,900
Effective rate2.825%

Moving from $950K to $1.2M nearly doubles the total transfer tax — from $17,338 to $33,900 — largely because the mansion tax kicks in on the full purchase price.

FAQ

A real estate transfer tax (also called deed transfer tax, documentary stamp tax, or conveyance tax) is a one-time tax charged by the state, county, or city when property ownership changes hands. It is paid at closing and calculated as a percentage of the sale price. Unlike property tax, which recurs annually, transfer tax is a single closing cost.
14 states have no state-level real estate transfer tax: Alaska, Idaho, Indiana, Kansas, Louisiana, Mississippi, Missouri, Montana, New Mexico, North Dakota, Oregon, Texas, Utah, and Wyoming. Arizona charges only a flat $2 recording fee regardless of property value. However, some cities or counties within these states may still impose local transfer fees.
It varies by state and is often negotiable. In most states (New York, California, Florida, Georgia), the seller customarily pays. In some states (Pennsylvania, Connecticut, Maine, New Hampshire, Vermont, Delaware, Maryland), it is split between buyer and seller. In NYC, the seller pays the state transfer tax and city RPTT, but the buyer pays the mansion tax on homes at $1M and above. The responsibility can be negotiated in the purchase contract.
Mansion tax is an additional transfer tax on high-value property sales. In New York State, it is 1% on sales over $1M. In NYC, it is progressive from 1% to 3.9% based on price brackets. New Jersey charges 1% on sales over $1M. Connecticut imposes a 2.25% controlling interest tax on sales over $2.5M. In California, cities like Los Angeles (Measure ULA: 4% over $5M, 5.5% over $10M), San Francisco, and Oakland have their own high-value surcharges. The NYC mansion tax rate applies to the entire purchase price, not just the amount above the threshold.
A few states offer first-time buyer exemptions. Maryland exempts first-time buyers from the state transfer tax on their principal residence. Washington, DC reduces the recordation tax rate to 0.725% for qualifying first-time buyers. Vermont waives the 0.5% buyer portion on the first $250K for primary residences. Pennsylvania exempts first-time buyers from the local 1% portion in some counties. Most states, however, do not offer first-time buyer transfer tax exemptions.

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