Georgia transfer tax
Georgia charges a state real estate transfer tax of $1 for the first $1,000 of value plus 10 cents for each additional $100 or fraction, about 0.1% of the price. The seller is liable by statute, though the contract can shift it. Buyers who finance also pay Georgia's intangible recording tax on the security deed, which is a separate tax.
Georgia counties and cities do not add their own transfer tax. The county Clerk of Superior Court collects the state tax when the deed is recorded.
Highest totals in Georgia on a $400,000 sale
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Total includes the state tax. Click a column to sort.
Georgia state transfer tax calculator
- State
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Georgia real estate transfer taxState | $0.10 per $100 | Seller | $400.00 |
| Total transfer tax (0.1% of the price) | $400.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Georgia by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $250 | 0.1% | $250 | $0 |
| $400,000 | $400 | 0.1% | $400 | $0 |
| $600,000 | $600 | 0.1% | $600 | $0 |
| $800,000 | $800 | 0.1% | $800 | $0 |
| $1,000,000 | $1,000 | 0.1% | $1,000 | $0 |
| $1,500,000 | $1,500 | 0.1% | $1,500 | $0 |
| $2,500,000 | $2,500 | 0.1% | $2,500 | $0 |
| $5,000,000 | $5,000 | 0.1% | $5,000 | $0 |
Negotiable amounts are shown half to each side.
Selling in Georgia?
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
- Deeds of gift (no consideration)
- Transfers to or from the U.S., the state, local governments or public authorities
- Transfers between spouses as part of a divorce
- Security deeds and other instruments securing a debt
- Deeds correcting or confirming a previous deed
- Estate distributions by an executor or trustee without consideration
- Deeds in lieu of foreclosure (if conditions are met)
Questions
How much is the transfer tax in Georgia?
$1 for the first $1,000 and $0.10 for each additional $100 or fraction, which is about $1 per $1,000 (0.1%). A $300,000 home owes $300.
Who pays the Georgia transfer tax?
By law the seller, as the person who signs the deed. The purchase contract can assign it to the buyer.
What is Georgia's intangible recording tax?
It is a separate tax on recording a long-term note secured by the property: $1.50 per $500 of the loan amount (0.3%), with a maximum of $25,000. Buyers who finance usually pay it. It is not a deed transfer tax.
How much is transfer tax on a $500,000 house in Georgia?
The state part is $500.
Sources
- Georgia DOR – Real Estate Transfer Tax
- Georgia DOR – Intangible Recording Tax
- GSCCCA PT-61 help – tax exemptions
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.