Ohio Real Estate Transfer Tax

Figures verified November 12, 2026 against Ohio Revised Code § 319.54 · Update log

Short answer

Ohio's real property conveyance fee is 0.1% state + up to 0.3% county. The seller (the grantor) pays the conveyance fee to the county auditor. On a $500,000 home in a county charging the 0.3% maximum, it comes to about $2,000. An executor's deed handing an inherited house to an heir owes none.

Free calculator

Ohio transfer tax calculator

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

Sale price

County fee

Property

Ohio, County charging the 0.3% maximum

Transfer tax: $2,000 (0.4% of the price)

State conveyance feeSeller$500
County conveyance feeSeller$1,500

Seller pays: $2,000
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 Ohio

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

Ohio transfer tax rates

Everywhere in Ohio
Tax	Rate	Who pays
State conveyance fee	0.1%	Seller

County charging the 0.3% maximum
Tax	Rate	Who pays
County conveyance fee	0.3%	Seller

Another county rate (enter it): Counties can charge up to 0.3% on top of the state's 0.1%. Ask the county auditor.

Who pays the transfer tax in Ohio?

The seller (the grantor) pays the conveyance fee to the county auditor.

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 Ohio

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. Transfers among the heirs or devisees of a common decedent without a price, transfers by certificate of transfer from probate court, and court-ordered transfers that aren't sales are exempt (R.C. 319.54).
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.

Do it yourself, correctly

The Executor's Final Tax Returns Kit

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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 · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · 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 Ohio?

Real property conveyance fee: 0.1% state + up to 0.3% county. On a $500,000 home in a county charging the 0.3% maximum, that comes to about $2,000 in total.

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

The seller (the grantor) pays the conveyance fee to the county auditor.

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

Transfers among the heirs or devisees of a common decedent without a price, transfers by certificate of transfer from probate court, and court-ordered transfers that aren't sales are exempt (R.C. 319.54).

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

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

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.