Vermont transfer tax
Vermont charges a property transfer tax paid by the buyer. For a home the buyer will live in, it is 0.5% on the first $200,000 and 1.25% plus a 0.22% clean water surcharge (1.47%) on the rest. Second homes fit for year-round use (not long-term rentals) pay 3.4% + 0.22% = 3.62% on the full price.
No town or county transfer taxes; the return is filed with the state and recorded by the town clerk.
Highest totals in Vermont on a $400,000 sale
Find your county
| Place | County | Total rate | Tax on $400,000 |
|---|---|---|---|
| Addison County | 0.985% | $3,940 | |
| Bennington County | 0.985% | $3,940 | |
| Caledonia County | 0.985% | $3,940 | |
| Chittenden County | 0.985% | $3,940 | |
| Essex County | 0.985% | $3,940 | |
| Franklin County | 0.985% | $3,940 | |
| Grand Isle County | 0.985% | $3,940 | |
| Lamoille County | 0.985% | $3,940 | |
| Orange County | 0.985% | $3,940 | |
| Orleans County | 0.985% | $3,940 | |
| Rutland County | 0.985% | $3,940 | |
| Washington County | 0.985% | $3,940 | |
| Windham County | 0.985% | $3,940 | |
| Windsor County | 0.985% | $3,940 |
Total includes the state tax. Click a column to sort.
Vermont state transfer tax calculator
- State
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Vermont property transfer tax (principal residence)State | 0.5%–1.25% by price | Buyer | $3,500.00 |
| Vermont clean water surchargeState | 0.22% above a threshold | Buyer | $440.00 |
| Total transfer tax (0.985% of the price) | $3,940.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Vermont by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $1,735 | 0.694% | $0 | $1,735 |
| $400,000 | $3,940 | 0.985% | $0 | $3,940 |
| $600,000 | $6,880 | 1.147% | $0 | $6,880 |
| $800,000 | $9,820 | 1.228% | $0 | $9,820 |
| $1,000,000 | $12,760 | 1.276% | $0 | $12,760 |
| $1,500,000 | $20,110 | 1.341% | $0 | $20,110 |
| $2,500,000 | $34,810 | 1.392% | $0 | $34,810 |
| $5,000,000 | $71,560 | 1.431% | $0 | $71,560 |
Negotiable amounts are shown half to each side.
Selling in Vermont?
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
- Transfers to the US, Vermont or their instrumentalities
- Transfers to immediate family (spouse, child, grandparent) or self/family trust
- Court-ordered transfers to a spouse in divorce
- Transfers between borrower and lender in foreclosure
- Corrective deeds and deeds to secure or release a debt
- Partition deeds and mere change of ownership form
- First $250,000 of a principal residence financed by VHFA, VHCB or USDA Rural Development
Questions
Who pays the property transfer tax in Vermont?
The buyer (transferee). It is due within 30 days of closing.
How much is Vermont transfer tax on a $400,000 primary home?
0.5% of $200,000 ($1,000) plus 1.47% of $200,000 ($2,940) = $3,940.
What rate applies to a Vermont second home?
A residence fit for year-round habitation that will not be the buyer's principal residence or a long-term rental is taxed at 3.4% plus the 0.22% clean water surcharge — 3.62% of the full price.
How much is transfer tax on a $500,000 house in Vermont?
The state part is $5,410.
Sources
- Vermont Department of Taxes — Property Transfer Tax
- Vermont Department of Taxes — PTT-172 Quick Reference Guide
- 32 V.S.A. § 9602 — Tax on transfer of title to property
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.