Do you pay transfer tax when selling a house in PA, NJ, DE or FL?
Short answer
Usually, yes, but how much and who pays depends on the state. New Jersey puts its Realty Transfer Fee on the seller. Delaware splits its tax equally between buyer and seller by law. Pennsylvania and Florida make both parties liable and leave the split to the contract.
- Pennsylvania: 1% state realty transfer tax plus local tax (PA Department of Revenue). Philadelphia's city rate is 3.578%, or 4.578% with the state tax (City of Philadelphia).
- New Jersey: a tiered Realty Transfer Fee charged per $500 of price, which the seller is responsible for (NJ Division of Taxation). Over $1 million, a seller-paid Graduated Percent Fee also applies (Division of Taxation notice).
- Delaware: state tax of 2.5% where the locality charges 1.5%, so 4% combined in those places, split equally between buyer and seller (30 Del. C. § 5402).
- Florida: documentary stamp tax of $0.70 per $100 of price ($0.60 in Miami-Dade) (Florida Department of Revenue).
Side-by-side comparison
| Item | Pennsylvania | New Jersey | Delaware | Florida |
|---|---|---|---|---|
| Name | Realty transfer tax | Realty Transfer Fee (RTF) | Realty transfer tax | Documentary stamp tax on deeds |
| State rate | 1% | Tiered per $500 (see below) | 3%, or 2.5% where local tax is 1.5% | $0.70 per $100 |
| Local add-on | Yes, set by municipality and school district; Philadelphia 3.578% | No separate local fee | Up to 1.5% | No (Miami-Dade has its own rate) |
| Who the law makes pay | Buyer and seller, jointly and severally | Seller | Split equally, buyer and seller | All parties to the deed |
| Who usually pays | Set by the agreement of sale; often 50/50 | Seller | 50/50 (state law) | Set by the contract |
Pennsylvania: 1% state plus local
The Pennsylvania Department of Revenue describes the state tax as "1 percent on the value of real estate" transferred by deed. County Recorders of Deeds collect it, often along with a local realty transfer tax. Local rates differ from place to place, so check your county Recorder of Deeds for the combined rate on your property; our city pages list the local rate wherever an official source publishes it, such as Scranton and Reading.
Both buyer and seller are jointly and severally liable: if the tax isn't paid, either one can be pursued for it. Who actually pays is negotiated in the agreement of sale.
Philadelphia is the big exception. The city's rate went from 3.278% to 3.578% on July 1, 2025 (City of Philadelphia). With the 1% state tax, the total is 4.578% of the price. Computed value (assessed value times the common level ratio) is used instead for gifts and below-market transfers. See selling a house in Philadelphia.
New Jersey: the seller pays the Realty Transfer Fee
New Jersey's Realty Transfer Fee is the seller's responsibility under state law and is paid when the deed is recorded (NJ Division of Taxation). The seller claims any exemption on Form RTF-1. The rate depends on the price.
Sale price of $350,000 or less (standard rate):
| Portion of price | Fee per $500 |
|---|---|
| Up to $150,000 | $2.00 |
| $150,001 to $200,000 | $3.35 |
| $200,001 to $350,000 | $3.90 |
Sale price over $350,000: higher rates apply, from $2.90 per $500 on the first $150,000 up to $6.05 per $500 above $1,000,000. The full table is on the Division of Taxation's RTF page.
Partial exemption: sellers who are 62 or older, blind or disabled may qualify for reduced rates if they meet the conditions on Form RTF-1. For example, the home must be a one- or two-family home the seller owns and lives in, and the seller must be a New Jersey resident.
Over $1 million: for deeds recorded on or after July 10, 2025, the old buyer-paid 1% fee was replaced by a Graduated Percent Fee imposed on the seller: 1% ($1M to $2M), 2% ($2M to $2.5M), 2.5% ($2.5M to $3M), 3% ($3M to $3.5M) and 3.5% (over $3.5M). The percentage applies to the whole price, not just the part in each bracket, and it is charged on top of the regular RTF (Division of Taxation notice; NJ Business Portal). If the contract was fully signed before July 10, 2025 and the deed was recorded by November 15, 2025, the seller may request a refund of any amount paid above 1%.
Delaware: split down the middle by law
Delaware's statute sets the state realty transfer tax at 3% of the property's value. Where the town or county charges the full 1.5% local tax, the state rate drops to 2.5%, for 4% combined. The law says the tax is "apportioned equally between grantor and grantee," so in a 4% location each side pays 2% (30 Del. C. § 5402).
Qualifying first-time homebuyers get a reduction of one-half percent on up to $400,000 of value, but it comes off the buyer's share only (Delaware Division of Revenue). It does not lower what the seller owes. See selling a house in Delaware.
Florida: documentary stamp tax on the deed
Florida charges documentary stamp tax of 70 cents per $100 (or portion of $100) of the price on deeds (Fla. Stat. § 201.02). In Miami-Dade County the rate is 60 cents per $100, plus a 45-cent surtax on deeds for property other than a single-family home (Fla. Stat. § 201.031).
The Department of Revenue says "all parties to the document are liable for the tax regardless of which party agrees to pay the tax." In practice, your contract says who pays, so read that line before you sign. Our Tampa, Orlando and Jacksonville pages cover the rest of the local process.
Worked example: a $250,000 sale
These figures use the official rates above. They assume a 1% local rate for Pennsylvania outside Philadelphia and a 4% combined rate for Delaware, and they leave out recording fees. Your actual numbers depend on your municipality and your contract.
| Location | Total transfer tax | Seller's share |
|---|---|---|
| Philadelphia, PA (4.578%) | $11,445 | $5,722.50 if split 50/50 |
| PA town with 1% local (2% total) | $5,000 | $2,500 if split 50/50 |
| New Jersey (standard rate) | $1,325 | $1,325 (seller pays) |
| New Jersey (senior, blind or disabled rate) | $400 | $400 (seller pays) |
| Delaware (4% location) | $10,000 | $5,000 (split by law) |
| Florida (outside Miami-Dade) | $1,750 | Set by the contract |
How the New Jersey number works: $150,000 ÷ 500 × $2.00 = $600; the next $50,000 ÷ 500 × $3.35 = $335; the last $50,000 ÷ 500 × $3.90 = $390. Total: $1,325. At the reduced rate ($0.50 per $500 up to $150,000, then $1.25 per $500 up to $350,000): 300 × $0.50 + 200 × $1.25 = $400.
What this means when you sell
Transfer tax comes out of your proceeds at closing, along with your mortgage payoff and any other closing costs. When you compare offers, whether from a buyer with a realtor or a cash buyer like us, ask the buyer to state in writing who pays the transfer tax and what your bottom-line number will be. A higher price can net you less if more costs are shifted to you.
State-by-state details: Pennsylvania, New Jersey (including Trenton), Delaware and Florida.
Frequently asked questions
Who pays transfer tax in Pennsylvania, the buyer or the seller?
The law makes both liable. Many agreements split it 50/50, but it is negotiable, so check your agreement of sale.
Is the New Jersey "mansion tax" still paid by the buyer?
No. For deeds recorded on or after July 10, 2025, sales over $1 million carry a Graduated Percent Fee that New Jersey imposes on the seller, on top of the regular Realty Transfer Fee.
How much is Delaware's transfer tax for a seller?
Where the full local tax applies, the total is 4%, split equally, so the seller pays 2%. Some localities charge less, so confirm the rate for your address.
How do I calculate Florida doc stamps on a home sale?
Divide the price by 100, round any fraction up, and multiply by $0.70. Miami-Dade uses $0.60, plus a 45-cent surtax for property other than a single-family home.
How is the New Jersey fee rounded?
The fee is charged per $500 of the price "or fractional part thereof", so any remainder under $500 counts as a full $500.
Do I pay transfer tax if I inherit a house?
Usually not on the transfer from the estate to the heirs: all four states exempt it in most cases. When you later sell the inherited house, the normal transfer tax applies to that sale.
Inherited houses: Pennsylvania excludes transfers from a personal representative to an heir for no consideration (61 Pa. Code § 91.193); New Jersey exempts deeds by an executor or administrator to a devisee or heir (Form RTF-1); Delaware excludes wills and transfer-on-death deeds (30 Del. C. § 5401); Florida does not tax a personal representative's deed under the will unless a devisee takes more than their share (Fla. Admin. Code 12B-4.014).
Sources
- Pennsylvania Department of Revenue, Realty Transfer Tax; 61 Pa. Code § 91.193 (excluded transactions)
- City of Philadelphia, Realty Transfer Tax; Changes to recording fees and transfer tax starting July 1, 2025
- New Jersey Division of Taxation, Realty Transfer Fee; RTF FAQs and rates; Form RTF-1; Graduated Percent Fee notice
- New Jersey Business Portal, Important changes to property transfer fees
- Delaware Code, Title 30, Chapter 54, §§ 5401–5402; Delaware Division of Revenue, First-time home buyer tax credit
- Florida Department of Revenue, Documentary Stamp Tax; Florida Statutes § 201.02 and § 201.031; Fla. Admin. Code 12B-4.014
This article is general information, not tax or legal advice. Rates and exemptions change. Confirm current rates with your county recorder or a tax professional before closing.