Real estate transfer tax calculator: United States

Estimate the state transfer tax on a home sale in New York, New Jersey, Florida, Pennsylvania, California or Washington, and see who pays it.

The result is an estimate, not legal or tax advice. County and city taxes are not included unless the state section says so. Your closing agent, attorney or the state's own office gives the final amount.

How it is calculated

Each state taxes a sale its own way. The calculator applies the state's own rule, as published by the state, and names the side that pays where the state says so.

• New York.
  • Base tax: $2 for each $500 of the price, or part of $500. The seller pays.
  • Mansion tax: 1% of the WHOLE price of a residence sold for $1 million or more. The buyer pays.
  • In New York City, two more taxes apply:
    • an additional base tax of $1.25 for each $500 of the whole price when the price is $3 million or more (the seller pays);
    • a supplemental tax on residences of $2 million or more: one rate, from 0.25% to 2.9%, chosen by the price tier and applied to the WHOLE price (the buyer pays).
  • New York results cover sales from 1 July 2019; earlier sales are not supported yet. A New York City sale under a binding contract entered into on or before 1 April 2019 is not supported.
• New Jersey.
  • The Realty Transfer Fee is charged per $500 of the price, at rates that rise with the price.
  • One schedule applies when the whole price is $350,000 or less; a higher one applies above that.
  • Who pays: not stated in our source.
  • Qualifying seniors (62 or older), blind or disabled sellers pay a reduced fee. This calculator applies it to prices up to $350,000; above that, the reduced fee is not supported yet.
  • Prices above $1 million are not supported yet. New Jersey results cover sales from 28 October 2025; earlier sales are not supported yet.
• Florida.
  • Documentary stamp tax: 70 cents for each $100 of the price, or part of $100.
  • In Miami-Dade County: 60 cents, plus a 45-cent surtax unless the property is a single-family home.
  • Florida results cover sales from 5 October 2026; earlier sales are not supported yet.
• Pennsylvania.
  • State realty transfer tax: 1% of the value.
  • Local transfer tax is extra and is not included. Pennsylvania results cover sales from 8 August 2026; earlier sales are not supported yet.
• California.
  • County documentary transfer tax: $0.55 for each $500 of the price, or part of $500. A city may add its own.
  • In the City of Los Angeles: $2.25 for each $500 or part of $500 (City of Los Angeles, Office of Finance).
  • The City of Los Angeles also charges a tax on the WHOLE price: 4% for sales above $5.4 million and under $10.9 million, and 5.5% for sales of $10.9 million or more (for sales closing after 30 June 2026). A property only partly inside the City is not supported yet. Los Angeles results cover sales from 5 October 2026; earlier sales are not supported yet.
• Washington.
  • State real estate excise tax, by price band: 1.1%, 1.28%, 2.75% and 3%.
  • Band limits for sales in 2023 to 2026: $525,000, $1,525,000 and $3,025,000.
  • From 1 January 2027: $551,000, $1,551,000 and $3,051,000.
  • Local excise tax is extra. Washington results cover sales from 1 January 2027; earlier sales are not supported yet.

Worked example (official)

New Jersey, a $325,000 sale with no exemption:

The New Jersey Division of Taxation gives the same answer, $1,910.00, in its own FAQ for a $325,000 sale with no exemption.

Official sources

All read on 5 October 2026.

• New York: Department of Taxation and Finance, TSB-M-19(1)R, 11 June 2019.
• New Jersey: Division of Taxation, Realty Transfer Fee and FAQ.
• Florida: Department of Revenue, documentary stamp tax.
• Pennsylvania: Department of Revenue, realty transfer tax.
• California: Revenue and Taxation Code 11911; Los Angeles County Registrar-Recorder, documentary transfer tax; City of Los Angeles Office of Finance, Measure ULA FAQ.
• Washington: Department of Revenue, real estate excise tax.

Questions

Who pays the transfer tax, the buyer or the seller? It depends on the state and on the tax. In New York, the seller pays the base tax and the buyer pays the mansion tax. Where a state's own page does not say who pays, the calculator does not say either.

Does it include county and city taxes? Only where this page says so: Miami-Dade County in Florida, New York City, and the City of Los Angeles. Other local taxes (for example, local realty transfer tax in Pennsylvania, or local excise tax in Washington) are not included.

Why does the result jump at some prices? Some taxes apply one rate to the WHOLE price once the price reaches a limit, not only to the part above it:

• New York's mansion tax at $1 million;
• New York City's supplemental tax tiers;
• New Jersey's switch to its higher schedule above $350,000.
• the City of Los Angeles tax at $5.4 million and $10.9 million (sales closing after 30 June 2026).

A price just over such a limit can therefore pay much more than a price just under it.

My state is not listed. Why? We list a state only when we hold its rule from an official source. Massachusetts and New Hampshire are not supported yet. Other states will be added the same way.

Is the Washington result checked against an official example? Not yet. The Department of Revenue page gives the rates and bands, but our sources hold no official worked example for them, so the result says so.

This calculator gives an estimate for information. It is not legal or tax advice.