Delaware transfer tax calculator
Delaware charges the realty transfer tax (state 2.5% + county/municipal 1.5%) at 4% total. On a $350,000 home, that comes to $14,000. By custom, the seller pays $7,000 and the buyer $7,000.
Below is every Delaware transfer tax rate, state, county and city, and who pays it by custom. Rates checked 2026-09-29.
Free Delaware seller net sheet calculator
Change any number and the local costs update.
| Real estate commission (5%) | −$17,500 |
| First mortgage payoff | −$210,000 |
| Realty transfer tax (state 2.5% + county/municipal 1.5%) | −$7,000 |
| Release / satisfaction recording | −$40 |
| Title insurance and settlement | −$650 |
| Other closing fees | −$45 |
| Estimated net to seller | $114,765 |
How much is the transfer tax in Delaware?
On a $350,000 home, it is about $14,000 at statewide rates. The table lists the state rules, with who pays each one by custom.
| Tax | Level | Rate | Who pays by custom |
|---|---|---|---|
| Realty transfer tax (state 2.5% + county/municipal 1.5%)Applies: not first-time buyers | State | 4% total | Split 50/50 |
| Realty transfer tax - seller share (first-time buyer sale)Applies: first-time buyers | State | 2% (seller half) | Seller |
| Realty transfer tax - buyer share with first-time buyer exemptionApplies: first-time buyersState reduces the buyer's share by 0.5% on the first $400,000 (max $2,000). In unincorporated New Castle, Kent and Sussex the buyer's half of the county tax is also waived (not applied: engine cannot detect unincorporated areas). | State | 1.5% on the first $400,000, 2% above | Buyer |
Who pays the transfer tax in Delaware?
On a $350,000 home at statewide rates, the seller pays $7,000 and the buyer $7,000. Realty transfer tax (state 2.5% + county/municipal 1.5%): split 50/50 between buyer and seller. The purchase contract can change who pays.
How does the Delaware transfer tax change with price?
It goes up with the price. On a $1,000,000 home, it is about $40,000 at statewide rates.
| Sale price | Seller pays | Buyer pays | Total |
|---|---|---|---|
| $250,000 | $5,000 | $5,000 | $10,000 |
| $350,000 typical home | $7,000 | $7,000 | $14,000 |
| $500,000 | $10,000 | $10,000 | $20,000 |
| $1,000,000 | $20,000 | $20,000 | $40,000 |
Are there transfer tax exemptions in Delaware?
Often, yes. Transfers between spouses, to a living trust, and by gift or inheritance are often exempt or taxed less. So are some first-time buyer and low-price sales. In Delaware, the special rules in the table above apply only in the cases they name. The calculator covers an ordinary home sale. Check an exemption with the title company or the county recorder before you count on it.
Sources
Checked 2026-09-29. These are estimates, not tax advice. The title or escrow company confirms the final figures.
Delaware transfer tax questions
How much is the transfer tax in Delaware?
Delaware charges the realty transfer tax (state 2.5% + county/municipal 1.5%) at 4% total. On a $350,000 home, that comes to $14,000. By custom, the seller pays $7,000 and the buyer $7,000.
Who pays the transfer tax in Delaware?
Realty transfer tax (state 2.5% + county/municipal 1.5%): split 50/50 between buyer and seller. The purchase contract can change who pays.
How much is the transfer tax on a $500,000 home in Delaware?
About $20,000 at statewide rates ($10,000 seller, $10,000 buyer).
Does the buyer pay transfer tax in Delaware?
Yes, by custom the buyer pays part of it. That is $7,000 of the $14,000 on a $350,000 home.
Is the transfer tax deductible?
Not as a tax. For a seller, the transfer tax is a selling expense that lowers the gain on the sale. A buyer who pays it adds it to the home's cost basis (IRS Publications 523 and 551). Ask a tax adviser about your sale.
When is the transfer tax paid?
At closing. The title or escrow company collects it from the side that owes it. It pays the tax when the deed is recorded.
Put the realty transfer tax on a seller net sheet.
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