Selling or buying a home in Pennsylvania? Realty transfer tax is one of the largest closing costs. Use this free calculator to estimate the state and local transfer tax and how it is usually split between buyer and seller.
Pennsylvania charges 1% state tax plus a local tax that depends on the municipality and school district.
Local rates are based on a January 2026 title industry rate list and can change. Confirm the rate with your title company or settlement agent before closing. This is not legal or tax advice.
How Pennsylvania realty transfer tax works
Pennsylvania charges a 1% state realty transfer tax when real estate changes hands. Municipalities and school districts add their own local tax. In most of Pennsylvania the local tax is 1%, for a total of 2%. Some places charge more. The City of Pittsburgh’s combined rate is 5%.
The tax is usually based on the sale price. For gifts, transfers for less than fair value and some other deeds, it is based on the property’s computed value, which uses the assessed value and a state factor called the common level ratio.
Transfers that are usually exempt
Many family transfers are exempt from Pennsylvania realty transfer tax, including transfers between:
- Spouses
- Parents and children, or a child’s spouse
- Brothers and sisters, or a sibling’s spouse
- Grandparents and grandchildren, or a grandchild’s spouse
Other common exemptions include transfers into certain living trusts, transfers by will or intestacy to heirs, and corrective deeds. Each exemption has conditions, and the deed must state the reason for the exemption. Our real estate attorneys can prepare and review deeds.
For the full process, including quitclaim deeds and recording, see how to transfer a deed in Pennsylvania.
Common questions
Who pays transfer tax in Pennsylvania, the buyer or seller?
The law makes both responsible, but the agreement of sale decides who pays. Splitting the tax equally is the usual practice in Pennsylvania, but it can be negotiated.
Is transfer tax charged on oil and gas leases or mineral rights?
Pennsylvania’s realty transfer tax applies to transfers of real estate interests, which can include some transfers of mineral rights. Leases for oil and gas are generally treated differently. The answer depends on the document, so ask before you sign. See our mineral rights page.
Is transfer tax deductible?
Transfer tax is generally not deductible as a tax on a personal home. For sellers it usually reduces the gain on the sale, and for buyers it is usually added to the cost basis. Ask your accountant.