Wisconsin Real Estate Transfer Tax
Figures verified November 12, 2026 against Wisconsin DOR, real estate transfer fee exemptions · Update log
Short answer
Wisconsin's real estate transfer fee is $3 per $1,000 (0.3%). The seller (the grantor) pays the transfer fee. On a $500,000 home, it comes to about $1,500. An executor's deed handing an inherited house to an heir owes none.
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Wisconsin transfer tax calculator
Enter the sale price to see each tax, who pays it, and the total. Amounts like 650k or 2.5m work.
Wisconsin
Transfer tax: $1,500 (0.3% of the price)
- Wisconsin real estate transfer feeSeller$1,500
- Seller pays
- $1,500
- 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 Wisconsin
An estimate from the rates on our Wisconsin page. The title company or closing attorney works out the final figure; recording fees and the agent's commission aren't included.
Wisconsin transfer tax rates
| Tax | Rate | Who pays |
|---|---|---|
| Wisconsin real estate transfer fee | $0.30 per $100 (0.3%) | Seller |
Who pays the transfer tax in Wisconsin?
The seller (the grantor) pays the transfer fee.
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 Wisconsin
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. Conveyances from an estate by will, descent or survivorship are exempt (Wis. Stat. § 77.25(11)). File the electronic transfer return (eRETR) and 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. A personal representative's sale to an outside buyer isn't covered by the estate exemption, so the fee is due as on any sale.
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.
Forms, deadline and other rules
- Form: Electronic Real Estate Transfer Return (eRETR).
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 · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wyoming
Or compare them all in the 50-state table.
Frequently asked questions
How much is the transfer tax in Wisconsin?
Real estate transfer fee: $3 per $1,000 (0.3%). On a $500,000 home, that comes to about $1,500 in total.
Who pays the transfer tax in Wisconsin, the buyer or the seller?
The seller (the grantor) pays the transfer fee.
Do you pay transfer tax when you inherit a house in Wisconsin?
Conveyances from an estate by will, descent or survivorship are exempt (Wis. Stat. § 77.25(11)). File the electronic transfer return (eRETR) and claim the exemption.
Does an estate pay transfer tax when it sells a house in Wisconsin?
A personal representative's sale to an outside buyer isn't covered by the estate exemption, so the fee is due as on any sale.
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.