Delmar transfer tax
On a $400,000 home sale in Delmar, DE, transfer taxes come to $16,000 (4% of the price): Delaware state realty transfer tax (2.5%) and Delmar realty transfer tax (1.5%), split between buyer and seller as shown below.
We couldn't fully confirm this rate from an official source. Treat it as an estimate and check with the local tax office.
The county 1.5% does not apply inside town limits. Deeds recorded without the town stamp are returned. Delaware's own 2.5% state tax applies on top, so the total is 4%. The state first-time buyer reduction is a state-level item. The rate is from the county's 2020 town list ('Town Transfer Tax 1.50%'), not from each town code.
Delmar transfer tax calculator
- State
- Municipal
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Delaware state realty transfer taxState | 2.5% | Split 50/50 | $10,000.00 |
| Delmar realty transfer taxMunicipal | 1.5% | Split 50/50 | $6,000.00 |
| Total transfer tax (4% of the price) | $16,000.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Delmar by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $10,000 | 4% | $5,000 | $5,000 |
| $400,000 | $16,000 | 4% | $8,000 | $8,000 |
| $600,000 | $24,000 | 4% | $12,000 | $12,000 |
| $800,000 | $32,000 | 4% | $16,000 | $16,000 |
| $1,000,000 | $40,000 | 4% | $20,000 | $20,000 |
| $1,500,000 | $60,000 | 4% | $30,000 | $30,000 |
| $2,500,000 | $100,000 | 4% | $50,000 | $50,000 |
| $5,000,000 | $200,000 | 4% | $100,000 | $100,000 |
Negotiable amounts are shown half to each side.
Selling in Delmar?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Exemptions in Delaware
- 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
Local exemptions can differ; see Delaware transfer tax.
Elsewhere in Sussex County
Questions
What is the transfer tax rate in Delmar?
4% of the price on a $400,000 sale: Delaware state realty transfer tax (2.5%); Delmar realty transfer tax (1.5%).
Who pays transfer tax in Delmar?
Delaware state realty transfer tax: Split 50/50 — Apportioned equally between grantor and grantee by statute.. Delmar realty transfer tax: Split 50/50 — Split 50/50 between buyer and seller by custom and most local codes. The contract can change the split.. The purchase contract can assign it differently.
How much is transfer tax on a $500,000 house in Delmar?
$20,000 in total (seller $10,000, buyer $10,000).
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%.
Sources
- Sussex County Recorder of Deeds - Town Transfer Tax for Sussex County (rev. 9-1-2020)
- Sussex County - Recording Tax Information (town first-time buyer table)
- 22 Del. C. sec. 1601 - Municipal realty transfer tax (max 1.5%)
- 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.