Maine transfer tax
Maine's real estate transfer tax is $2.20 per $500 of value (0.44%), split equally between seller and buyer. For transfers on or after November 1, 2025, value above $1 million owes an additional $3.80 per $500 (0.76%), so that portion pays 1.2% in total, also split 50/50.
Maine municipalities and counties do not levy their own transfer taxes. The state tax is collected by the county registry of deeds.
Highest totals in Maine on a $400,000 sale
Find your county
| Place | County | Total rate | Tax on $400,000 |
|---|---|---|---|
| Androscoggin County | 0.44% | $1,760 | |
| Aroostook County | 0.44% | $1,760 | |
| Cumberland County | 0.44% | $1,760 | |
| Franklin County | 0.44% | $1,760 | |
| Hancock County | 0.44% | $1,760 | |
| Kennebec County | 0.44% | $1,760 | |
| Knox County | 0.44% | $1,760 | |
| Lincoln County | 0.44% | $1,760 | |
| Oxford County | 0.44% | $1,760 | |
| Penobscot County | 0.44% | $1,760 | |
| Piscataquis County | 0.44% | $1,760 | |
| Sagadahoc County | 0.44% | $1,760 | |
| Somerset County | 0.44% | $1,760 | |
| Waldo County | 0.44% | $1,760 | |
| Washington County | 0.44% | $1,760 | |
| York County | 0.44% | $1,760 |
Total includes the state tax. Click a column to sort.
Maine state transfer tax calculator
- State
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Maine real estate transfer taxState | $2.20 per $500 | Split 50/50 | $1,760.00 |
| Maine additional transfer tax above $1 millionState | 0.76% above a threshold | Split 50/50 | $0.00 |
| Total transfer tax (0.44% of the price) | $1,760.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Maine by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $1,100 | 0.44% | $550 | $550 |
| $400,000 | $1,760 | 0.44% | $880 | $880 |
| $600,000 | $2,640 | 0.44% | $1,320 | $1,320 |
| $800,000 | $3,520 | 0.44% | $1,760 | $1,760 |
| $1,000,000 | $4,400 | 0.44% | $2,200 | $2,200 |
| $1,500,000 | $10,400 | 0.693% | $5,200 | $5,200 |
| $2,500,000 | $22,400 | 0.896% | $11,200 | $11,200 |
| $5,000,000 | $52,400 | 1.048% | $26,200 | $26,200 |
Negotiable amounts are shown half to each side.
Selling in Maine?
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 between spouses, parent and child, or grandparent and grandchild without actual consideration
- Deeds between spouses in divorce proceedings
- Transfers to or by the U.S. or the State of Maine and their agencies
- Mortgage deeds, discharges and partial releases
- Deeds confirming or correcting a previous deed without added consideration
- Tax deeds and deeds of partition without consideration
Questions
How much is the Maine transfer tax?
$2.20 per $500 of value (0.44%), half from the seller and half from the buyer. On a $400,000 sale the total is $1,760, or $880 each.
Is there a Maine 'mansion tax'?
Yes. Since Nov 1, 2025, value above $1 million owes an extra $3.80 per $500 (0.76%), also split. A $1.5M sale owes $6,600 base plus $3,800 extra, for $10,400 total.
Who pays transfer tax in Maine?
The statute splits it: half on the seller (grantor) and half on the buyer (grantee).
How much is transfer tax on a $500,000 house in Maine?
The state part is $2,200.
Sources
- 36 M.R.S. §4641-A – Rate of tax; liability for tax
- Maine Revenue Services – Real Estate Transfer Tax
- Maine Revenue Services – RETT tax chart (transfers on/after Nov 1, 2025)
- 36 M.R.S. §4641-C – 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.