Delaware transfer tax
Delaware's realty transfer tax is usually 4% of the price: 2.5% state plus 1.5% county or municipal, split equally between buyer and seller. Where no local 1.5% tax applies, the state rate is 3%. First-time buyers get 0.5% off their share on up to $400,000 of price.
New Castle, Kent and Sussex counties levy 1.5% in unincorporated areas, and most municipalities levy 1.5%, for a 4% total. Wilmington levies a higher city rate.
Highest totals in Delaware on a $400,000 sale
Find your city or county
| Place | County | Total rate | Tax on $400,000 |
|---|---|---|---|
| Bellefonte | New Castle County | 4% | $16,000 |
| Bethany Beach | Sussex County | 4% | $16,000 |
| Bethel | Sussex County | 4% | $16,000 |
| Blades | Sussex County | 4% | $16,000 |
| Bowers | Kent County | 4% | $16,000 |
| Bridgeville | Sussex County | 4% | $16,000 |
| Camden | Kent County | 4% | $16,000 |
| Cheswold | Kent County | 4% | $16,000 |
| Clayton | Kent County | 4% | $16,000 |
| Dagsboro | Sussex County | 4% | $16,000 |
| Delaware City | New Castle County | 4% | $16,000 |
| Delmar | Sussex County | 4% | $16,000 |
| Dewey Beach | Sussex County | 4% | $16,000 |
| Dover | Kent County | 4% | $16,000 |
| Ellendale | Sussex County | 4% | $16,000 |
| Elsmere | New Castle County | 4% | $16,000 |
| Farmington | Kent County | 4% | $16,000 |
| Felton | Kent County | 4% | $16,000 |
| Fenwick Island | Sussex County | 4% | $16,000 |
| Frankford | Sussex County | 4% | $16,000 |
| Frederica | Kent County | 4% | $16,000 |
| Georgetown | Sussex County | 4% | $16,000 |
| Greenwood | Sussex County | 4% | $16,000 |
| Harrington | Kent County | 4% | $16,000 |
| Hartly | Kent County | 3.5% | $14,000 |
| Henlopen Acres | Sussex County | 4% | $16,000 |
| Houston | Kent County | 4% | $16,000 |
| Kent County | 4% | $16,000 | |
| Kenton | Kent County | 3.5% | $14,000 |
| Laurel | Sussex County | 4% | $16,000 |
| Leipsic | Kent County | 4% | $16,000 |
| Lewes | Sussex County | 4% | $16,000 |
| Little Creek | Kent County | 4% | $16,000 |
| Magnolia | Kent County | 4% | $16,000 |
| Middletown | New Castle County | 4% | $16,000 |
| Milford | Kent County | 4% | $16,000 |
| Millsboro | Sussex County | 4% | $16,000 |
| Millville | Sussex County | 4% | $16,000 |
| Milton | Sussex County | 4% | $16,000 |
| New Castle | New Castle County | 4% | $16,000 |
| New Castle County | 4% | $16,000 | |
| Newark | New Castle County | 4% | $16,000 |
| Newport | New Castle County | 4% | $16,000 |
| Ocean View | Sussex County | 4% | $16,000 |
| Odessa | New Castle County | 4% | $16,000 |
| Rehoboth Beach | Sussex County | 4% | $16,000 |
| Seaford | Sussex County | 4% | $16,000 |
| Selbyville | Sussex County | 4% | $16,000 |
| Slaughter Beach | Sussex County | 4% | $16,000 |
| Smyrna | Kent County | 4% | $16,000 |
| South Bethany | Sussex County | 4% | $16,000 |
| Sussex County | 4% | $16,000 | |
| Townsend | New Castle County | 4% | $16,000 |
| Viola | Kent County | 4% | $16,000 |
| Wilmington | New Castle County | 4% | $16,000 |
| Woodside | Kent County | 3.5% | $14,000 |
| Wyoming | Kent County | 4% | $16,000 |
Total includes the state tax. Click a column to sort.
Delaware state transfer tax calculator
- State
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Delaware state realty transfer taxState | 2.5% | Split 50/50 | $10,000.00 |
| Total transfer tax (2.5% of the price) | $10,000.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it. State taxes only — pick your place above to add local taxes.
Transfer tax in Delaware by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $6,250 | 2.5% | $3,125 | $3,125 |
| $400,000 | $10,000 | 2.5% | $5,000 | $5,000 |
| $600,000 | $15,000 | 2.5% | $7,500 | $7,500 |
| $800,000 | $20,000 | 2.5% | $10,000 | $10,000 |
| $1,000,000 | $25,000 | 2.5% | $12,500 | $12,500 |
| $1,500,000 | $37,500 | 2.5% | $18,750 | $18,750 |
| $2,500,000 | $62,500 | 2.5% | $31,250 | $31,250 |
| $5,000,000 | $125,000 | 2.5% | $62,500 | $62,500 |
Negotiable amounts are shown half to each side.
Selling in Delaware?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Common exemptions
- Transfers between spouses or ex-spouses in divorce
- Parent to child (or child's spouse)
- Transfers to a trustee/straw party for the grantor
- Deeds in lieu of foreclosure to the lender
- Transfers to or from government
- Value under $100
Questions
Who pays transfer tax in Delaware?
By law the tax is split equally between buyer and seller.
What is the Delaware transfer tax rate?
Usually 4% total: 2.5% state and 1.5% local. If no local tax applies, the state rate is 3%.
Is there a first-time homebuyer break in Delaware?
Yes. The buyer's share is reduced by 0.5% of the price up to $400,000 (max $2,000).
How much is transfer tax on a $500,000 house in Delaware?
The state part is $12,500; local taxes can add more — pick your city or county above.
Sources
- 30 Del. C. ch. 54 (Realty Transfer Tax) §§5401–5402
- Delaware Division of Revenue – First-Time Home Buyer Tax Credit
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.