Pennsylvania Deed Transfer Tax (2022 Guide)

Jump to section: How much it costs | Who pays? | Special exemptions | Transfer tax rates by PA county

The Pennsylvania deed transfer tax (or tax stamp) is one of the closing costs you'll have to pay if you're buying a home in PA. It's effectively a sales tax on real estate transactions.

This guide covers the general rules and guidelines for PA deed transfer taxes. We've also listed out all of the Pennsylvania counties and their respective transfer tax rates below.

How much do PA deed transfer taxes cost?

The PA deed transfer tax is generally about 2% of the final sales price, which consists of two different sets of fees:

• The state of Pennsylvania charges 1% of the sales price
• The locality charges a second fee usually totaling about 1%, which is split between the municipality and school district

The PA deed transfer tax on a $500,000 purchase would come to $2,500, assuming a 2% total transfer tax rate.

Most of the PA transfer tax revenue goes into Pennsylvania's General Fund, but 15% is allocated to the Keystone Recreation, Park and Conservation Fund.^[1]

Who pays the PA deed transfer tax at closing?

The buyer and seller customarily split the PA deed transfer tax down the middle; the buyer pays 1% and the seller pays 1%.

But this 50/50 arrangement isn't set in stone and can vary depending on the terms of the sale, as stipulated in the sales contract.

PA deed transfer tax exclusions and exemptions

Refinance transactions in PA are NOT subject to the PA deed transfer tax. As the name implies, the PA deed transfer tax only applies on property transfers (i.e., sales), when ownership actually changes.

Pennsylvania DOES NOT have a mortgage tax or revenue stamps. But you will be subject to other closing costs, like title fees and loan fees.

Some real estate transfers are exempt from realty transfer tax, including:

• Property transfers among family members.
• Changes in ownership between religious organizations.
• Transfers to shareholders or business partners.
• Sales to or from nonprofit industrial development agencies.
• Transfers of deeds to burial sites.
• Certain transfers involving ownership of real estate companies and farms.
• Properties passed by testate or interstate succession.

Pennsylvania deed transfer tax rates by county (2022)

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