Vermont transfer tax calculator
Vermont charges the property transfer tax (principal residence) at 0.5% on the first $200,000; 1.25% above plus the clean water surcharge (principal residence) at 0.22% above $200,000. On a $305,000 home, that comes to $2,544. By custom, the buyer pays it.
Below is every Vermont transfer tax rate, state, county and city, and who pays it by custom. Rates checked 2026-09-30.
Free Vermont seller net sheet calculator
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| Real estate commission (5%) | −$15,250 |
| First mortgage payoff | −$185,000 |
| Release / satisfaction recording | −$30 |
| Title insurance and settlement | −$950 |
| Other closing fees | −$45 |
| Estimated net to seller | $103,725 |
How much is the transfer tax in Vermont?
On a $305,000 home, it is about $2,544 at statewide rates. The table lists the state rules, with who pays each one by custom.
| Tax | Level | Rate | Who pays by custom |
|---|---|---|---|
| Property transfer tax (principal residence)Applies: single family, condo, townhome, multi family, coop; primary residenceAct 181 (2024) raised the reduced-rate band from $100,000 to $200,000 for principal residences. | State | 0.5% on the first $200,000; 1.25% above | Buyer |
| Property transfer tax (non-principal residence)Applies: single family, condo, townhome, multi family, coop; secondary, investment residence32 V.S.A. 9602: 3.4% for residential property not used as principal residence and not subject to a landlord certificate; long-term rentals with a landlord certificate pay 1.25% (not applied automatically). | State | 3.4% | Buyer |
| Property transfer tax (commercial / land)Applies: commercial, land | State | 1.25% | Buyer |
| Clean water surchargeApplies: secondary, investment residence | State | 0.22% | Buyer |
| Clean water surcharge (principal residence)Applies: single family, condo, townhome, multi family, coop; primary residenceFirst $250,000 exempt with VHFA/USDA/VHCB financing (not applied). | State | 0.22% above $200,000 | Buyer |
| Clean water surcharge (commercial / land)Applies: commercial, land; primary residence | State | 0.22% | Buyer |
Who pays the transfer tax in Vermont?
By custom, the buyer pays it. Property transfer tax (principal residence): paid by the buyer. Clean water surcharge (principal residence): paid by the buyer. The purchase contract can change who pays.
How does the Vermont transfer tax change with price?
It goes up with the price. On a $1,000,000 home, it is about $12,760 at statewide rates.
| Sale price | Seller pays | Buyer pays | Total |
|---|---|---|---|
| $250,000 | $0 | $1,735 | $1,735 |
| $305,000 typical home | $0 | $2,543.50 | $2,543.50 |
| $500,000 | $0 | $5,410 | $5,410 |
| $1,000,000 | $0 | $12,760 | $12,760 |
Are there transfer tax exemptions in Vermont?
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 Vermont, 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 2026-09-30. These are estimates, not tax advice. The title or escrow company confirms the final figures.
Vermont transfer tax questions
How much is the transfer tax in Vermont?
Vermont charges the property transfer tax (principal residence) at 0.5% on the first $200,000; 1.25% above plus the clean water surcharge (principal residence) at 0.22% above $200,000. On a $305,000 home, that comes to $2,544. By custom, the buyer pays it.
Who pays the transfer tax in Vermont?
Property transfer tax (principal residence): paid by the buyer. Clean water surcharge (principal residence): paid by the buyer. The purchase contract can change who pays.
How much is the transfer tax on a $500,000 home in Vermont?
About $5,410 at statewide rates.
Does the buyer pay transfer tax in Vermont?
Yes, by custom the buyer pays part of it. That is $2,544 of the $2,544 on a $305,000 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 property transfer tax on a seller net sheet.
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