Maryland transfer tax
Maryland charges a 0.5% state transfer tax on deeds, plus county (or Baltimore City) transfer and recordation taxes that usually bring the total to roughly 1.5%–4.5% of the price. Buyer and seller customarily split these taxes, but a first-time Maryland homebuyer pays only half the state rate (0.25%) and the seller pays it.
Every county and Baltimore City charges a recordation tax on deeds, and most also charge a county transfer tax, at rates set locally (consideration includes assumed mortgages). Examples (as of Oct 2025): Baltimore City recordation 1.0% (1.15% over $1M) + transfer 1.5% (2.1% over $1M); Montgomery recordation $4.45 per $500 on the first $500,000 (higher tiers above) + transfer 1% (tiered for improved residential); Prince George's recordation 0.55% + transfer 1.4%; Anne Arundel recordation 0.7% + transfer 1.0% (1.5% at $1M+); Howard 0.5% + 1.25%; Frederick and Carroll have no county transfer tax. Several counties exempt part of the price for owner-occupants or first-time buyers.
Highest totals in Maryland on a $400,000 sale
Find your city or county
| Place | County | Total rate | Tax on $400,000 |
|---|---|---|---|
| Allegany County | 1.7% | $6,800 | |
| Anne Arundel County | 2.2% | $8,800 | |
| Baltimore City | 3% | $12,000 | |
| Baltimore County | 2.5% | $10,000 | |
| Calvert County | 1.5% | $6,000 | |
| Caroline County | 2% | $8,000 | |
| Carroll County | 1.8% | $7,200 | |
| Cecil County | 1.82% | $7,280 | |
| Charles County | 2.4% | $9,600 | |
| Dorchester County | 2.25% | $9,000 | |
| Frederick County | 1.9% | $7,600 | |
| Garrett County | 2.2% | $8,800 | |
| Harford County | 2.16% | $8,640 | |
| Howard County | 2.25% | $9,000 | |
| Kent County | 1.66% | $6,640 | |
| Montgomery County | 2.39% | $9,560 | |
| Prince George's County | 2.45% | $9,800 | |
| Queen Anne's County | 1.99% | $7,960 | |
| Somerset County | 1.16% | $4,640 | |
| St. Mary's County | 2.3% | $9,200 | |
| Talbot County | 2.7% | $10,800 | |
| Washington County | 1.76% | $7,040 | |
| Wicomico County | 1.2% | $4,800 | |
| Worcester County | 1.66% | $6,640 |
Total includes the state tax. Click a column to sort.
Maryland state transfer tax calculator
- State
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Maryland state transfer taxState | 0.5% | Split 50/50 | $2,000.00 |
| Total transfer tax (0.5% of the price) | $2,000.00 | ||
"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 Maryland by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $1,250 | 0.5% | $625 | $625 |
| $400,000 | $2,000 | 0.5% | $1,000 | $1,000 |
| $600,000 | $3,000 | 0.5% | $1,500 | $1,500 |
| $800,000 | $4,000 | 0.5% | $2,000 | $2,000 |
| $1,000,000 | $5,000 | 0.5% | $2,500 | $2,500 |
| $1,500,000 | $7,500 | 0.5% | $3,750 | $3,750 |
| $2,500,000 | $12,500 | 0.5% | $6,250 | $6,250 |
| $5,000,000 | $25,000 | 0.5% | $12,500 | $12,500 |
Negotiable amounts are shown half to each side.
Selling in Maryland?
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 domestic partners
- Transfers between certain close relatives (parent/child, siblings, etc.)
- Transfers to or from the United States, the State or a local government
- Confirmatory, corrective or supplemental deeds
- Transfers from an estate or into/out of certain trusts
- Mergers and transfers between related business entities
Questions
Who pays transfer tax in Maryland?
By custom the buyer and seller split the state and county transfer taxes and the recordation tax; the contract controls. For a first-time Maryland homebuyer the state tax drops to 0.25% and the seller pays it.
What is the Maryland first-time homebuyer transfer tax break?
If every buyer has never owned a Maryland principal residence and will live in the home, the state transfer tax is 0.25% instead of 0.5% and is paid entirely by the seller (Tax-Property §13-203(b)). Some counties add their own first-time buyer or owner-occupant reductions.
Is Maryland recordation tax a state tax?
No. Recordation tax is levied by each county and Baltimore City at its own rate per $500 of consideration, collected by the circuit court clerk when the deed is recorded.
How much is transfer tax on a $500,000 house in Maryland?
The state part is $2,500; local taxes can add more — pick your city or county above.
Sources
- Md. Code, Tax-Property §13-203 (state transfer tax rate)
- Md. Code, Tax-Property §13-207 (exemptions)
- HB 1213 (2026) status – not enacted
- SDAT Recordation and Transfer Tax (county rates)
- Gallagher Evelius & Jones county rate chart (secondary, Oct 2025)
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.