No federal transfer tax exists in the U.S. — this is entirely a state, county, or city-level tax, and who actually pays it is often a matter of local custom or negotiation rather than law.
How it works
The combined rate is applied per $1,000 of the sale price to find the total tax, then split between buyer and seller according to whatever share applies locally or was negotiated.
What this does not include
Some jurisdictions layer multiple transfer taxes (state plus county plus city) with different rates and different customary payers for each layer — this calculator applies one combined rate and split, not a multi-layer breakdown.
How to use this calculator
- Enter the sale price and the combined transfer tax rate per $1,000 for the jurisdiction.
- Enter the seller’s customary or negotiated share of the tax.
Frequently asked questions
Who pays transfer tax, buyer or seller?
It varies by jurisdiction and is often negotiable in the purchase contract — there’s no universal rule, which is why this calculator takes the split as a direct input.
Is transfer tax the same as property tax?
No — transfer tax is a one-time charge at the point of sale; property tax is an ongoing annual charge based on assessed value, unrelated to this calculation.
Does refinancing trigger transfer tax?
Generally no — transfer tax applies to a change in ownership (a sale), not to refinancing an existing owner’s own mortgage.
