Montgomery County transfer tax
On a $400,000 home sale in Montgomery County, MD, transfer taxes come to $9,560 (2.39% of the price): Maryland state transfer tax (0.5%), Montgomery County recordation tax (0.89%–2.27% by price) and Montgomery County transfer tax (0.25%–1% by price), split between buyer and seller as shown below.
We couldn't fully confirm this rate from an official source. Treat it as an estimate and check with the local tax office.
Recordation tiers confirmed by county; transfer-tax bands and any county first-time-buyer transfer exemption not confirmed on an official county page.
Montgomery County transfer tax calculator
- State
- County
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Maryland state transfer taxState | 0.5% | Split 50/50 | $2,000.00 |
| Montgomery County recordation taxCounty | 0.89%–2.27% by price | Split 50/50 | $3,560.00 |
| Montgomery County transfer taxCounty | 0.25%–1% by price | Split 50/50 | $4,000.00 |
| Total transfer tax (2.39% of the price) | $9,560.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Montgomery County by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $5,975 | 2.39% | $2,988 | $2,988 |
| $400,000 | $9,560 | 2.39% | $4,780 | $4,780 |
| $600,000 | $14,800 | 2.467% | $7,400 | $7,400 |
| $800,000 | $21,938 | 2.742% | $10,969 | $10,969 |
| $1,000,000 | $29,250 | 2.925% | $14,625 | $14,625 |
| $1,500,000 | $48,100 | 3.207% | $24,050 | $24,050 |
| $2,500,000 | $85,800 | 3.432% | $42,900 | $42,900 |
| $5,000,000 | $180,050 | 3.601% | $90,025 | $90,025 |
Negotiable amounts are shown half to each side.
Selling in Montgomery 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%
- Frederick County1.9%
- Garrett County2.2%
- Harford County2.16%
- Howard County2.25%
- Kent County1.66%
- 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 Montgomery County?
2.39% of the price on a $400,000 sale: Maryland state transfer tax (0.5%); Montgomery County recordation tax (0.89%–2.27% by price); Montgomery County transfer tax (0.25%–1% by price).
Who pays transfer tax in Montgomery 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.. Montgomery 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).. Montgomery County 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 Montgomery County?
$11,950 in total (seller $5,975, buyer $5,975).
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
- Montgomery County Finance - Bill 17-23 recordation tax changes effective Oct 1, 2023
- Montgomery County - Recordation tax new tier examples
- 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.