Baltimore City transfer tax
On a $400,000 home sale in Baltimore City, MD, transfer taxes come to $12,000 (3% of the price): Maryland state transfer tax (0.5%), Baltimore City recordation tax ($5–$5.75 per $500 by price) and Baltimore City transfer tax (1.5%–2.1% by price), split between buyer and seller as shown below.
Baltimore City is a county-equivalent and separate from Baltimore County. Yield tax (Art. 28 17.1-2) applies when consideration exceeds $1,000,000; total with state tax is 3.75%.
Baltimore City transfer tax calculator
- State
- City
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Maryland state transfer taxState | 0.5% | Split 50/50 | $2,000.00 |
| Baltimore City recordation taxCity | $5–$5.75 per $500 by price | Split 50/50 | $4,000.00 |
| Baltimore City transfer taxCity | 1.5%–2.1% by price | Split 50/50 | $6,000.00 |
| Total transfer tax (3% of the price) | $12,000.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Baltimore City by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $7,500 | 3% | $3,750 | $3,750 |
| $400,000 | $12,000 | 3% | $6,000 | $6,000 |
| $600,000 | $18,000 | 3% | $9,000 | $9,000 |
| $800,000 | $24,000 | 3% | $12,000 | $12,000 |
| $1,000,000 | $30,000 | 3% | $15,000 | $15,000 |
| $1,500,000 | $56,250 | 3.75% | $28,125 | $28,125 |
| $2,500,000 | $93,750 | 3.75% | $46,875 | $46,875 |
| $5,000,000 | $187,500 | 3.75% | $93,750 | $93,750 |
Negotiable amounts are shown half to each side.
Selling in Baltimore City?
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 Maryland
- 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
Local exemptions can differ; see Maryland transfer tax.
Questions
What is the transfer tax rate in Baltimore City?
3% of the price on a $400,000 sale: Maryland state transfer tax (0.5%); Baltimore City recordation tax ($5–$5.75 per $500 by price); Baltimore City transfer tax (1.5%–2.1% by price).
Who pays transfer tax in Baltimore City?
Maryland state transfer tax: Split 50/50 — Customarily split 50/50; for a first-time Maryland homebuyer the rate is 0.25% and the seller pays all of it.. Baltimore City recordation tax: Split 50/50 — By law presumed split equally between buyer and seller unless the contract says otherwise; on a sale of a home to a first-time Maryland buyer who will live there, the seller pays all recordation and local transfer tax unless agreed otherwise (Real Property 14-104).. Baltimore City transfer tax: Split 50/50 — By law presumed split equally between buyer and seller unless the contract says otherwise; on a sale of a home to a first-time Maryland buyer who will live there, the seller pays all recordation and local transfer tax unless agreed otherwise (Real Property 14-104).. The purchase contract can assign it differently.
How much is transfer tax on a $500,000 house in Baltimore City?
$15,000 in total (seller $7,500, buyer $7,500).
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.
Sources
- Baltimore City - Property transfer
- Gordon Feinblatt - Baltimore City yield tax revisited
- Maryland Dept. of Legislative Services - County Local Tax Rates 2026 (recordation per $500 and transfer, FY2025-FY2026)
- DLS county tax rate table FY2022-FY2027 (2026 legislative meeting materials)
- MACo - Budgets, Tax Rates & Selected Statistics FY2026, Tables 7.1-7.2
- Md. Tax-Property Code 12-103 - recordation tax per $500 or fraction
- Md. Real Property Code 14-104 - recordation and transfer taxes presumed split equally
- Gordon Feinblatt - Maryland recordation and transfer tax rates explained (secondary, exemptions detail)
- Md. Code, Tax-Property §13-203 (state transfer tax rate)
- Md. Code, Tax-Property §13-207 (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.