Seller net sheets by state

Transfer taxes and closing customs change a seller's net more than anything but the payoff and commission. Here is what each state charges and who customarily pays it.

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StateState transfer taxPaid byLocal transfer taxesOwner's title policy
Alabama$0.50 per $500 of price above the new mortgageSellerNoSeller
AlaskaNone—NoSeller
Arizona$2 flat (no transfer tax in Arizona)BuyerNoSeller
Arkansas$3.30 per $1,000Split (33% seller)NoSeller
CaliforniaNone—30 localSeller
Colorado$0.01 per $100Buyer14 localSeller
Connecticut0.75% to $800K, 1.25% to $2.5M, 2.25% above (marginal)Seller3 localBuyer
Delaware4% totalSplit 50/50NoBuyer
District of Columbia1.1% under $400,000; 1.45% at $400,000 and above + 1.1% under $400,000; 1.45% at $400,000 and aboveSeller, BuyerNoBuyer
Florida$0.70 per $100Seller2 localSeller
Georgia$1.00 per $1,000 ($0.10 per $100)SellerNoBuyer
Hawaii$0.10 to $1.00 per $100 by bracket (whole price)SellerNoSplit 50/50
IdahoNone—NoSeller
Illinois$0.50 per $500Seller41 localSeller
Indiana$20 flat (no transfer tax in Indiana)Split 50/50NoSeller
Iowa$1.60 per $1,000 ($0.80 per $500) on the amount over $500SellerNoSeller
KansasNone—NoSplit 50/50
Kentucky$0.50 per $500SellerNoBuyer
LouisianaNone—1 localBuyer
Maine$2.20 per $500 total ($1.10 each); +$3.80 per $500 above $1MSplit 50/50NoBuyer
Maryland0.5%Split 50/5052 localBuyer
Massachusetts$4.56 per $1,000 ($2.28 per $500)Seller3 localBuyer
Michigan$3.75 per $500Seller1 localSeller
Minnesota0.33%Seller1 localSeller
MississippiNone—NoBuyer
MissouriNone—NoSeller
MontanaNone—NoSeller
Nebraska$3.32 per $1,000SellerNoSplit 50/50
Nevada$1.95 per $500Seller2 localSeller
New Hampshire$1.50 per $100 total ($0.75 each)Split 50/50NoBuyer
New Jersey$2.00 / $3.35 / $3.90 per $500 by bracket + $2.90 to $6.05 per $500 by bracket + 1% over $1M, 2% over $2M, 2.5% over $2.5M, 3% over $3M, 3.5% over $3.5M (whole price)SellerNoBuyer
New MexicoNone—NoSeller
New York$2.00 per $500 + 1% of price when $1,000,000 or moreSeller, Buyer11 localBuyer
North Carolina$1.00 per $500Seller1 localBuyer
North DakotaNone—NoSeller
OhioNone—4 localSeller
Oklahoma$0.75 per $500SellerNoSeller
OregonNone—1 localSeller
Pennsylvania1%Split 50/5040 localBuyer
Rhode Island$3.75 per $500 + Additional $3.75 per $500 over $824,000 (residential; indexed yearly)SellerNoBuyer
South Carolina$1.85 per $500SellerNoBuyer
South Dakota$0.50 per $500SellerNoSplit 50/50
Tennessee$0.37 per $100BuyerNoBuyer
TexasNone—NoSeller
UtahNone—NoSeller
Vermont0.5% on the first $200,000; 1.25% above + 0.22% above $200,000BuyerNoBuyer
Virginia$0.50 per $500 ($1.00 per $1,000) + $0.25 per $100Seller, Buyer3 localBuyer
Washington1.1% to $525K; 1.28% to $1.525M; 2.75% to $3.025M; 3% above (marginal) + $5 per affidavitSeller6 localSeller
West Virginia$1.10 per $500 + $20 per deedSeller2 localBuyer
Wisconsin$0.30 per $100SellerNoSeller
WyomingNone—NoSeller
Customary payers; the purchase contract can change them. Rates verified 2026-09-29.

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