Middletown transfer tax
On a $400,000 home sale in Middletown, DE, transfer taxes come to $16,000 (4% of the price): Delaware state realty transfer tax (2.5%) and Middletown 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 Recorder's sheet lists this municipality as levying its own transfer tax. We could not read the local code, so the rate is not checked. It is assumed to be the standard 1.5%: Delaware Finance says local levies are 1.5% 'with few exceptions'. 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.
Middletown transfer tax calculator
- State
- Municipal
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Delaware state realty transfer taxState | 2.5% | Split 50/50 | $10,000.00 |
| Middletown 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 Middletown 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 Middletown?
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 New Castle County
Questions
What is the transfer tax rate in Middletown?
4% of the price on a $400,000 sale: Delaware state realty transfer tax (2.5%); Middletown realty transfer tax (1.5%).
Who pays transfer tax in Middletown?
Delaware state realty transfer tax: Split 50/50 — Apportioned equally between grantor and grantee by statute.. Middletown 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 Middletown?
$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
- New Castle County Recorder of Deeds - Transfer Tax Information Sheet
- Delaware Dept. of Finance - Realty Transfer Tax summary
- 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.