Michigan transfer tax
Michigan charges a state real estate transfer tax of $3.75 per $500 plus a county transfer tax of $0.55 per $500, a combined $4.30 per $500 (0.86%) of the price. The seller pays both by law, and a seller of a principal residence whose taxable state equalized value has not risen may be exempt from the state portion.
No city or township transfer taxes; the $0.55 per $500 county tax is the same in every county and is included above.
Highest totals in Michigan on a $400,000 sale
Find your county
Total includes the state tax. Click a column to sort.
Michigan state transfer tax calculator
- State
- County
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Michigan state real estate transfer taxState | $3.75 per $500 | Seller | $3,000.00 |
| Michigan county real property transfer taxCounty | $0.55 per $500 | Seller | $440.00 |
| Total transfer tax (0.86% of the price) | $3,440.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Michigan by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $2,150 | 0.86% | $2,150 | $0 |
| $400,000 | $3,440 | 0.86% | $3,440 | $0 |
| $600,000 | $5,160 | 0.86% | $5,160 | $0 |
| $800,000 | $6,880 | 0.86% | $6,880 | $0 |
| $1,000,000 | $8,600 | 0.86% | $8,600 | $0 |
| $1,500,000 | $12,900 | 0.86% | $12,900 | $0 |
| $2,500,000 | $21,500 | 0.86% | $21,500 | $0 |
| $5,000,000 | $43,000 | 0.86% | $43,000 | $0 |
Negotiable amounts are shown half to each side.
Selling in Michigan?
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
- Principal residence sold when SEV has not increased since purchase (state tax only, by refund)
- Transfers between spouses
- Transfers between parent and child or grandparent and grandchild for nominal consideration
- Transfers where the consideration is under $100
- Transfers to or from the U.S., the State or local governments
- Deeds to secure a debt and corrective/confirmatory deeds
Questions
Who pays transfer tax in Michigan?
The seller pays both the state ($3.75 per $500) and county ($0.55 per $500) transfer taxes.
How do I get the Michigan principal residence transfer tax refund?
If the home was your principal residence and its state equalized value at sale is not more than when you acquired it, you can claim the state portion back from the Michigan Department of Treasury using Form 3676. The county portion is not refunded.
How much is transfer tax on a $300,000 Michigan home?
$300,000 ÷ $500 = 600 units; 600 × $4.30 = $2,580 ($2,250 state + $330 county).
How much is transfer tax on a $500,000 house in Michigan?
The state part is $4,300.
Sources
- Ingham County Register of Deeds – fees (state $3.75 / county $0.55 per $500)
- MCL 207.526 (state transfer tax exemptions)
- MCL 207.505 (county transfer tax)
- Michigan Treasury – Real Estate Transfer Tax
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.