Maryland Real Estate Transfer Tax
Figures verified November 12, 2026 against Md. Code, Tax-Property § 13-203 · Update log
Short answer
Maryland's transfer and recordation tax is 0.5% state + 0.5% to 1.5% county + recordation $2.50 to $7 per $500. By custom the buyer and seller split the state and county taxes. When the buyer is a first-time Maryland homebuyer, the state rate drops to 0.25% and the seller pays all of it. On a $500,000 home in Baltimore County, it comes to about $12,500. An executor's deed handing an inherited house to an heir owes none.
Free calculator
Maryland transfer tax calculator
Enter the sale price to see each tax, who pays it, and the total. Amounts like 650k or 2.5m work.
Maryland, Baltimore County
Transfer tax: $12,500 (2.5% of the price)
- State transfer taxSplit 50/50$2,500
- County transfer taxSplit 50/50$7,500
- Recordation taxSplit 50/50$2,500
- Seller pays
- $6,250
- Buyer pays
- $6,250
Giving the house to an heir instead of selling it? The executor's deed to an heir is exempt here. How it works in Maryland
An estimate from the rates on our Maryland page. The title company or closing attorney works out the final figure; recording fees and the agent's commission aren't included.
Maryland transfer tax rates
| Tax | Rate | Who pays |
|---|---|---|
| State transfer tax | 0.5% | Split 50/50 |
| Tax | Rate | Who pays |
|---|---|---|
| County transfer tax | 1.5% | Split 50/50 |
| Recordation tax | $2.50 per $500 (0.5%) | Split 50/50 |
| Tax | Rate | Who pays |
|---|---|---|
| County transfer tax | 1.25% | Split 50/50 |
| Recordation tax | $2.50 per $500 (0.5%) | Split 50/50 |
Another county (enter its rates): Add the county transfer tax rate and the recordation rate as one percentage. $2.50 per $500 of recordation tax is 0.5%; $4 per $500 is 0.8%.
Who pays the transfer tax in Maryland?
By custom the buyer and seller split the state and county taxes. When the buyer is a first-time Maryland homebuyer, the state rate drops to 0.25% and the seller pays all of it.
Whatever the custom, the purchase contract can shift the tax to the other side, so check it before you agree a price. The closing agent collects the tax from the sale money and pays it when the deed is recorded.
Selling an inherited house in Maryland
An inherited house reaches the heirs in one of three ways, and the transfer tax depends on which:
- The executor deeds the house to the heirs. Maryland bars recordation, transfer and local taxes on a personal representative's transfer of property without a price (Estates and Trusts § 9-105), so the deed of distribution to an heir owes none.
- The house passes outside probate, to a surviving joint owner or under a transfer-on-death deed. There is no sale and no new deed from the estate, so no transfer tax; the new owner records a death certificate or affidavit.
- The executor sells the house. When the executor sells the house to an outside buyer, the transfer tax is due as on any sale. The estate pays the seller's share out of the sale proceeds, and the closing agent usually collects it.
The heirs or the estate also owe income tax only on any rise in value after the death, because the house gets a stepped-up basis. The seller's transfer tax counts as a selling expense and lowers that gain. See what's left for each heir in the inherited house net proceeds calculator.
Maryland also has an inheritance tax, which is separate from the transfer tax and depends on who inherits. See Maryland inheritance tax.
Forms, deadline and other rules
- County rates for fiscal 2026 run from $2.50 per $500 (Baltimore and Howard counties) to $7 per $500 (Charles and Frederick) for recordation, and from 0.5% to 1.5% for the county transfer tax. Some counties, including Anne Arundel and Montgomery, add surcharges above $500,000 or $1 million.
- A 2026 bill (HB 1213) would have made the state rate graduated; we found no sign it was enacted.
- Since 2026, an heir taking a house out of an estate can record the deed while on a property tax payment plan instead of paying overdue taxes first.
Optional: get help filing
Get a flat-fee quote for the estate's tax returns
The final Form 1040, the estate's Form 1041 and any state return are the parts executors most often hand off. Leave your email and the rough estate size, and a CPA or Enrolled Agent who prepares estate returns will reply with a fixed price. Free, and no obligation.
Transfer taxes in other states
Alabama · Alaska · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · District of Columbia · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming
Or compare them all in the 50-state table.
Frequently asked questions
How much is the transfer tax in Maryland?
Transfer and recordation tax: 0.5% state + 0.5% to 1.5% county + recordation $2.50 to $7 per $500. On a $500,000 home in Baltimore County, that comes to about $12,500 in total.
Who pays the transfer tax in Maryland, the buyer or the seller?
By custom the buyer and seller split the state and county taxes. When the buyer is a first-time Maryland homebuyer, the state rate drops to 0.25% and the seller pays all of it.
Do you pay transfer tax when you inherit a house in Maryland?
Maryland bars recordation, transfer and local taxes on a personal representative's transfer of property without a price (Estates and Trusts § 9-105), so the deed of distribution to an heir owes none.
Does an estate pay transfer tax when it sells a house in Maryland?
When the executor sells the house to an outside buyer, the transfer tax is due as on any sale. The estate pays the seller's share out of the sale proceeds, and the closing agent usually collects it.
Is transfer tax deductible?
Not as a tax deduction, but the seller's share counts as a selling expense: it lowers the amount realized, and so the taxable gain on the sale. The buyer's share is added to the buyer's cost basis.
Sources
- 1.Md. Code, Tax-Property § 13-203mgaleg.maryland.gov
- 2.Maryland DLS fiscal note on HB 82 (2026), county ratesmgaleg.maryland.gov
- 3.Baltimore County, deed transfer and recordationbaltimorecountymd.gov
- 4.Howard County, recordation taxhowardcountymd.gov
- 5.Chapter 449 of 2011 (Estates and Trusts § 9-105)mgaleg.maryland.gov
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.