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Michigan Transfer Tax Calculator

Figures verified November 12, 2026 against Michigan Department of Treasury, real estate transfer tax · Update log

Short answer

Michigan's real estate transfer tax is $3.75 per $500 state + $0.55 per $500 county (0.86%). The seller is liable for both the state and the county tax. On a $500,000 home, it comes to about $4,300. An executor's deed handing an inherited house to an heir owes none.

Free calculator

Michigan transfer tax calculator

Enter the sale price to see each tax, who pays it, and the total. Amounts like 650k or 2.5m work.

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Michigan

Transfer tax: $4,300 (0.86% of the price)

  • State real estate transfer taxSeller$3,750
  • County real estate transfer taxSeller$550
Seller pays
$4,300
Buyer pays
$0

Giving the house to an heir instead of selling it? The executor's deed to an heir is exempt here. How it works in Michigan

An estimate from the rates on our Michigan page. The title company or closing attorney works out the final figure; recording fees and the agent's commission aren't included.

Michigan transfer tax rates

TaxRateWho pays
State real estate transfer tax$3.75 per $500 (0.75%)Seller
County real estate transfer tax$0.55 per $500 (0.11%)Seller

Who pays the transfer tax in Michigan?

The seller is liable for both the state and the county tax.

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 Michigan

An inherited house reaches the heirs in one of three ways, and the transfer tax depends on which:

  1. The executor deeds the house to the heirs. Transfers where the price is under $100 are exempt, so an executor's deed to an heir owes none. Transfers to a child or grandchild are exempt as well.
  2. 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.
  3. The executor sells the house. When the estate sells, the full tax is due. The exemption for selling your own principal residence (which needs the seller's homestead exemption and a value test) rarely fits an estate, because the person claiming it has died.

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.

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.

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We pass your request to an independent CPA or Enrolled Agent who prepares these returns. We may be paid a referral fee by the professional; it never changes the price you are quoted. This is not legal or tax advice.

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 · Maryland · Massachusetts · 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 Michigan?

Real estate transfer tax: $3.75 per $500 state + $0.55 per $500 county (0.86%). On a $500,000 home, that comes to about $4,300 in total.

Who pays the transfer tax in Michigan, the buyer or the seller?

The seller is liable for both the state and the county tax.

Do you pay transfer tax when you inherit a house in Michigan?

Transfers where the price is under $100 are exempt, so an executor's deed to an heir owes none. Transfers to a child or grandchild are exempt as well.

Does an estate pay transfer tax when it sells a house in Michigan?

When the estate sells, the full tax is due. The exemption for selling your own principal residence (which needs the seller's homestead exemption and a value test) rarely fits an estate, because the person claiming it has died.

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. 1.Michigan Department of Treasury, real estate transfer taxmichigan.gov
  2. 2.MCL 207.525 (state rate)legislature.mi.gov
  3. 3.MCL 207.526 (exemptions)legislature.mi.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.