Frederick County transfer tax
On a $400,000 home sale in Frederick County, MD, transfer taxes come to $7,600 (1.9% of the price): Maryland state transfer tax (0.5%) and Frederick County recordation tax ($7 per $500), split between buyer and seller as shown below.
No county transfer tax; recordation tax only.
Frederick County transfer tax calculator
- State
- County
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Maryland state transfer taxState | 0.5% | Split 50/50 | $2,000.00 |
| Frederick County recordation taxCounty | $7 per $500 | Split 50/50 | $5,600.00 |
| Total transfer tax (1.9% of the price) | $7,600.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Frederick County by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $4,750 | 1.9% | $2,375 | $2,375 |
| $400,000 | $7,600 | 1.9% | $3,800 | $3,800 |
| $600,000 | $11,400 | 1.9% | $5,700 | $5,700 |
| $800,000 | $15,200 | 1.9% | $7,600 | $7,600 |
| $1,000,000 | $19,000 | 1.9% | $9,500 | $9,500 |
| $1,500,000 | $28,500 | 1.9% | $14,250 | $14,250 |
| $2,500,000 | $47,500 | 1.9% | $23,750 | $23,750 |
| $5,000,000 | $95,000 | 1.9% | $47,500 | $47,500 |
Negotiable amounts are shown half to each side.
Selling in Frederick County?
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.
Other counties in Maryland
- Allegany County1.7%
- Anne Arundel County2.2%
- Baltimore County2.5%
- Calvert County1.5%
- Caroline County2%
- Carroll County1.8%
- Cecil County1.82%
- Charles County2.4%
- Dorchester County2.25%
- Garrett County2.2%
- Harford County2.16%
- Howard County2.25%
- Kent County1.66%
- Montgomery County2.39%
- Prince George's County2.45%
- Queen Anne's County1.99%
- Somerset County1.16%
- St. Mary's County2.3%
- Talbot County2.7%
- Washington County1.76%
- Wicomico County1.2%
- Worcester County1.66%
Questions
What is the transfer tax rate in Frederick County?
1.9% of the price on a $400,000 sale: Maryland state transfer tax (0.5%); Frederick County recordation tax ($7 per $500).
Who pays transfer tax in Frederick County?
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.. Frederick County 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).. The purchase contract can assign it differently.
How much is transfer tax on a $500,000 house in Frederick County?
$9,500 in total (seller $4,750, buyer $4,750).
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
- 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.