Philadelphia transfer tax
On a $400,000 home sale in Philadelphia, PA, transfer taxes come to $18,312 (4.578% of the price): Pennsylvania realty transfer tax (1%) and City of Philadelphia realty transfer tax (3.578%), split between buyer and seller as shown below.
School District of Philadelphia levies no school share here. Local total 3.578%; with the 1% state tax 4.578%.
Philadelphia transfer tax calculator
- State
- Municipal
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Pennsylvania realty transfer taxState | 1% | Split 50/50 | $4,000.00 |
| City of Philadelphia realty transfer taxMunicipal | 3.578% | Split 50/50 | $14,312.00 |
| Total transfer tax (4.578% of the price) | $18,312.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Philadelphia by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $11,445 | 4.578% | $5,723 | $5,723 |
| $400,000 | $18,312 | 4.578% | $9,156 | $9,156 |
| $600,000 | $27,468 | 4.578% | $13,734 | $13,734 |
| $800,000 | $36,624 | 4.578% | $18,312 | $18,312 |
| $1,000,000 | $45,780 | 4.578% | $22,890 | $22,890 |
| $1,500,000 | $68,670 | 4.578% | $34,335 | $34,335 |
| $2,500,000 | $114,450 | 4.578% | $57,225 | $57,225 |
| $5,000,000 | $228,900 | 4.578% | $114,450 | $114,450 |
Negotiable amounts are shown half to each side.
Selling in Philadelphia?
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 Pennsylvania
- Transfers between spouses
- Transfers between parent and child (or child's spouse), siblings, or grandparent and grandchild
- Transfers to a living trust
- Transfers by will or intestacy
- Transfers to the U.S., the Commonwealth or its instrumentalities
- Correction deeds and transfers for no or nominal consideration to confirm title
Local exemptions can differ; see Pennsylvania transfer tax.
Questions
What is the transfer tax rate in Philadelphia?
4.578% of the price on a $400,000 sale: Pennsylvania realty transfer tax (1%); City of Philadelphia realty transfer tax (3.578%).
Who pays transfer tax in Philadelphia?
Pennsylvania realty transfer tax: Split 50/50 — Customarily split 50/50; the contract decides.. City of Philadelphia realty transfer tax: Split 50/50 — Customarily split between buyer and seller; the sales agreement decides.. The purchase contract can assign it differently.
How much is transfer tax on a $500,000 house in Philadelphia?
$22,890 in total (seller $11,445, buyer $11,445).
Who pays transfer tax in Pennsylvania?
By custom buyer and seller split it 50/50, but the agreement of sale decides.
What is the total transfer tax in Philadelphia?
4.578%: 3.578% city plus 1% state.
Sources
- City of Philadelphia – Philly's realty transfer tax rate is now 4.578% (city 3.578%, from 2025-07-01)
- PA DCED Municipal Statistics – Municipal Tax Database (2026 reporting year, Realty Transfer)
- DCED 2026 municipal tax export (Excel)
- Pennsylvania Department of Revenue – Realty Transfer Tax
- Pennsylvania Department of Revenue – Tax Rates
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.