Pennsylvania Realty Transfer Tax Calculator

Figures verified November 12, 2026 against PA Department of Revenue, realty transfer tax · Update log

Short answer

Pennsylvania's realty transfer tax is 1% state + usually 1% local (Philadelphia 3.578%, Pittsburgh 4%). The buyer and seller are jointly liable, and by custom they split it evenly. The recorder of deeds collects the state and local tax together. On a $500,000 home in a town with the usual 1% local tax, it comes to about $10,000. An executor's deed handing an inherited house to an heir owes none.

Free calculator

Pennsylvania 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

Where is the property?

Property

Pennsylvania, Most towns (1% local)

Transfer tax: $10,000 (2% of the price)

State realty transfer taxSplit 50/50$5,000
Local realty transfer taxSplit 50/50$5,000

Seller pays: $5,000
Buyer pays: $5,000

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

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

Pennsylvania transfer tax rates

Everywhere in Pennsylvania
Tax	Rate	Who pays
State realty transfer tax	1%	Split 50/50

Most towns (1% local)
Tax	Rate	Who pays
Local realty transfer tax	1%	Split 50/50

Philadelphia
Tax	Rate	Who pays
Philadelphia realty transfer tax	3.578%	Split 50/50

Pittsburgh
Tax	Rate	Who pays
Pittsburgh city and school district tax	4%	Split 50/50

A town with a different local rate (enter it): Some boroughs and school districts charge more than 1% in total. The county recorder of deeds lists each one.

Who pays the transfer tax in Pennsylvania?

The buyer and seller are jointly liable, and by custom they split it evenly. The recorder of deeds collects the state and local tax together.

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 Pennsylvania

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. Property that passes by will or by intestate succession is exempt, and so are transfers between family members. File a Statement of Value (REV-183) with the deed when you claim the exemption.
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 estate sells to an outside buyer, the tax is due as on any sale. In Philadelphia, a house willed to several heirs and then sold to one of them is taxed on the shares bought. The house also carries Pennsylvania's inheritance tax lien until the REV-1500 tax is paid.

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.

Pennsylvania also has an inheritance tax, which is separate from the transfer tax and depends on who inherits. See Pennsylvania inheritance tax.

Do it yourself, correctly

PA Inheritance Tax Return (REV-1500) Workbook

Pay within 3 months and Pennsylvania takes 5% off the tax. On $300,000 left to adult children that saves $675; left to a brother or sister, $1,800. The workbook is $49.

Buy for $49Instant download: 40-page PDF workbook and calculator spreadsheet. 30-day refund, no questions asked.

Walk through every REV-1500 schedule, work out each heir's tax, and pay within 3 months to keep the 5% discount.

“Your product is extremely well organized - thank you for putting this together! It perfectly fits the need for folks who are not intimidated by meeting all of the filing requirements of a relatively simple estate.”

Beth F., Pennsylvania

40-page workbook
Asset-sorting table
5% discount worksheet

Where every asset goes: an "I have X, so it goes on Schedule Y" table
Each heir's tax at 0%, 4.5%, 12% or 15%, line by line
A discount worksheet so the 5% sticks, plus deadline and interest dates
A fully filled-in sample return and a calculator spreadsheet

Buy for $49

Also filing the person's final Form 1040 and the estate's Form 1041? Add the Executor's Final Tax Returns Kit and save $19. Get both for $79

Forms, deadline and other rules

Form: REV-183 Realty Transfer Tax Statement of Value (when an exemption is claimed).

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.

State where the person lived

Rough value of the estate

Add details (optional, helps the CPA price it)

What do you need help with?

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Month of death

First name

Anything else?

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

Realty transfer tax: 1% state + usually 1% local (Philadelphia 3.578%, Pittsburgh 4%). On a $500,000 home in a town with the usual 1% local tax, that comes to about $10,000 in total.

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

The buyer and seller are jointly liable, and by custom they split it evenly. The recorder of deeds collects the state and local tax together.

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

Property that passes by will or by intestate succession is exempt, and so are transfers between family members. File a Statement of Value (REV-183) with the deed when you claim the exemption.

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

When the estate sells to an outside buyer, the tax is due as on any sale. In Philadelphia, a house willed to several heirs and then sold to one of them is taxed on the shares bought. The house also carries Pennsylvania's inheritance tax lien until the REV-1500 tax is paid.

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.