Rhode Island Real Estate Transfer Tax
Figures verified November 12, 2026 against R.I. Gen. Laws § 44-25-1 · Update log
Short answer
Rhode Island's real estate conveyance tax is $3.75 per $500 (0.75%) + another 0.75% on homes over $824,000. The seller pays it, unless the contract says otherwise. On a $500,000 home, it comes to about $3,750. An executor's deed handing an inherited house to an heir owes none.
Free calculator
Rhode Island transfer tax calculator
Enter the sale price to see each tax, who pays it, and the total. Amounts like 650k or 2.5m work.
Rhode Island
Transfer tax: $3,750 (0.75% of the price)
- Rhode Island conveyance taxSeller$3,750
- Seller pays
- $3,750
- 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 Rhode Island
An estimate from the rates on our Rhode Island page. The title company or closing attorney works out the final figure; recording fees and the agent's commission aren't included.
Rhode Island transfer tax rates
| Tax | Rate | Who pays |
|---|---|---|
| Rhode Island conveyance taxFor prices over $100 | $3.75 per $500 (0.75%) | Seller |
| Tier 2 tax on a home over $824,000For homes | $3.75 per $500 (0.75%) on the part above $824,000 | Seller |
Who pays the transfer tax in Rhode Island?
The seller pays it, unless the contract says otherwise.
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 Rhode Island
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. The tax applies only when the price is over $100, so an executor's deed to an heir with no price 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.
Rhode Island also has an estate tax on large estates, separate from the transfer tax. See Rhode Island estate tax.
Rhode Island mansion tax
On homes, another $3.75 per $500 applies to the part of the price above $824,000 (the 2026 threshold, adjusted every January).
Compare it with the other high-end rates, from New York City to Los Angeles and San Francisco, in the mansion tax calculator.
Forms, deadline and other rules
- The base rate rose from $2.30 to $3.75 per $500 on October 1, 2025.
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 · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · 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 Rhode Island?
Real estate conveyance tax: $3.75 per $500 (0.75%) + another 0.75% on homes over $824,000. On a $500,000 home, that comes to about $3,750 in total.
Who pays the transfer tax in Rhode Island, the buyer or the seller?
The seller pays it, unless the contract says otherwise.
Do you pay transfer tax when you inherit a house in Rhode Island?
The tax applies only when the price is over $100, so an executor's deed to an heir with no price owes none.
Does an estate pay transfer tax when it sells a house in Rhode Island?
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.
Does Rhode Island have a mansion tax?
On homes, another $3.75 per $500 applies to the part of the price above $824,000 (the 2026 threshold, adjusted every January).
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.