Updated October 2026. Department of Revenue, City of Philadelphia, City of Allentown and county Recorder of Deeds pages checked on October 31, 2026.
Pennsylvania charges a 1% state realty transfer tax, and most towns and school districts add 1% more, so 2% total is common. Philadelphia’s total is 4.578% and Pittsburgh’s is 5% (October 2026). By law, buyer and seller are both on the hook. By custom, they usually split it 50/50, but that split is negotiable.
Jump to: 💲 Rates by town · 🤝 Who pays · 🧮 How it’s figured · 🚫 Exemptions · ⏰ When it’s paid · ❓ FAQ
Key takeaways
- On a $300,000 sale, the tax is $6,000 at 2%, $13,734 in Philadelphia and $15,000 in Pittsburgh.
- Splitting it is a custom, not a law. Write the split into your agreement of sale.
- Rates change. Allentown raised its total to 2.5% on January 1, 2026, so check the rate in the year you sell.
- Most transfers between close family members are exempt, but a sale to a stranger almost never is.
What is the Pennsylvania realty transfer tax?
It’s a tax on the value of real estate when it changes hands by deed. It also applies to some long-term leases and other documents that pass an ownership interest. The state rate is 1%.
Local governments add their own share on top. The county Recorder of Deeds collects both when the deed is recorded. The Recorder sends the state’s 1% to the Department of Revenue. The local share goes to the town and school district, which can divide it between them.
Most of the state’s share goes into the General Fund. The Department of Revenue says 15% goes to the Keystone Recreation, Park and Conservation Fund. So part of every sale helps pay for parks.
How much is the transfer tax in Philadelphia, Pittsburgh and other towns?
The total depends on your exact town, and sometimes your school district. Here are rates we checked on official city and county pages on October 31, 2026, with the math on a $300,000 sale.
| Where | State | Local | Total | Tax on $300,000 | Each side’s half if split |
|---|---|---|---|---|---|
| Most towns, such as most of Bucks and Delaware counties | 1% | 1% | 2% | $6,000 | $3,000 |
| Allentown (from January 1, 2026) | 1% | 1.5% | 2.5% | $7,500 | $3,750 |
| Radnor, Upper Darby and Chester City (Delaware County) | 1% | 1.5% | 2.5% | $7,500 | $3,750 |
| Upper Providence Township (Delaware County) | 1% | 2% | 3% | $9,000 | $4,500 |
| Philadelphia | 1% | 3.578% | 4.578% | $13,734 | $6,867 |
| Pittsburgh | 1% | 4% (3% city, 1% school district) | 5% | $15,000 | $7,500 |
| Reading | 1% | 4% | 5% | $15,000 | $7,500 |
Allegheny County says totals there run from 2% to 5%, depending on the town and school district. Philadelphia’s city share is now 3.578%. Older guides, and even the city’s own mail-in instructions, still show the old 3.278% share, so go by the 4.578% total. Allentown went from 2% to 2.5% at the start of 2026, based on when the deed is submitted for recording, not the settlement date.
Not on the list? Your county Recorder of Deeds posts its local rates, and your title company will confirm the rate for your address. For your parcel number and tax records, see our Pennsylvania property tax search guide.
Who pays the transfer tax in Pennsylvania, the buyer or the seller?
Legally, both. The Department of Revenue says the seller (grantor) and buyer (grantee) are “jointly and severally liable.” That means the government can collect the full amount from either one.
In practice, they usually split it. Bucks County says state and local governments don’t stipulate who pays, and that in most sale agreements the seller and buyer divide it. Philadelphia says the tax is usually split evenly, but that this is not a legal requirement. The city adds that it can collect 100% from either party.
So treat the 50/50 split as a starting point, not a rule. In a slow market, a seller might pay more of it to close the deal. In a hot one, a buyer might offer to cover it. Whatever you agree, write it into the agreement of sale. Our guide on who pays closing costs covers the other line items.
How is the transfer tax calculated?
For a normal sale between strangers, it’s the rate times the price. Philadelphia spells it out: the price plus any debt the buyer assumes, times 4.578%. On $300,000 with no assumed debt, that’s $13,734.
Some transfers don’t have a real price, like a gift or a sale for $1. Then the tax uses a “computed value.” That’s the assessed value times the common level ratio, a factor the State Tax Equalization Board sets each year to bring assessments up to market value. The Department of Revenue publishes the current ratios by county.
The value on the deed is not always the final word, either. Bucks County notes that when the full value isn’t shown, a statement of value is filed. State investigators can then review it and send a bill for more tax.
Which transfers are exempt from Pennsylvania transfer tax?
A normal sale to an unrelated buyer is taxed. The exemptions mostly cover family moves, trusts and paperwork fixes. Here are the ones home sellers ask about most, from the Department of Revenue’s rules (61 Pa. Code § 91.193):
- Transfers between spouses, between parents and children or grandchildren, and between siblings.
- Transfers to a child’s spouse or a sibling’s spouse, with limits if that family member has died and the spouse remarried.
- Transfers between former spouses of property they acquired before or during the marriage.
- Property passing to heirs under a will or by law, for little or no payment.
- Transfers into or out of a living trust or an ordinary trust, under the trust rules.
- Corrective or confirmatory deeds that fix an earlier deed.
- A deed in lieu of foreclosure to the mortgage holder.
- Transfers to the government, and some transfers between religious groups.
- Any transfer worth $100 or less.
Two catches. The estate of a deceased family member doesn’t count as family for the exemption. And Philadelphia notes that buying a home from an estate is not exempt. If you claim an exemption, you’ll usually file a statement of value with the deed.
When and where is the transfer tax paid?
At recording. The tax is due when the deed is presented to the county Recorder of Deeds. In Philadelphia, it’s due when the document is presented, and must be paid within 30 days.
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Buy a home →Most sellers never write a check to the county themselves. The title company running your settlement collects the tax on the settlement statement and pays it when it records the deed. You’ll see your share as a line on your settlement sheet. If you’re curious how title companies handle this, read what a title company does.
Don’t fudge the numbers. Philadelphia warns of penalties of up to 50% of the tax due for misrepresenting a transaction or failing to record it.
How does transfer tax change what you take home?
Here’s a simple example on a $300,000 sale in a 2% town, with the tax split evenly. Your half is $3,000. Add your mortgage payoff, prorated property taxes and your settlement charges, and subtract them from the price. That’s roughly your net.
Your listing costs matter just as much. With Beycome, a Pennsylvania MLS listing is $99, with $0 due to Beycome at closing. Run your own numbers with our cost of selling calculator. For disclosure rules, settlement and which MLS covers you, read our Pennsylvania guide to selling without a realtor.
22,000+ homeowners have used Beycome, saving over $225 million in total (Beycome internal data, October 2026). See Pennsylvania flat fee MLS packages.
More Pennsylvania guides: Flat Fee MLS Philadelphia (2026): 8 Bright MLS Plans Ranked, Flat Fee MLS Pittsburgh (2026): 8 West Penn MLS Options Ranked, Flat Fee MLS Allentown & Lehigh Valley (2026): 8 Plans Ranked, How to Sell Your Philadelphia House Without a Realtor (2026), How to Sell Your Pittsburgh House Without a Realtor (2026), How to List Your Pennsylvania Home on the MLS by Owner (2026), Pennsylvania Seller Disclosure Form: What Sellers Must Disclose (2026), Pennsylvania FSBO Agreement of Sale: What It Must Include (2026), Do You Need a Lawyer to Sell a House in Pennsylvania? (2026).
Pennsylvania transfer tax questions
What is the realty transfer tax rate in Pennsylvania?
The state rate is 1%. Most towns and school districts add 1%, for 2% total. Some charge more, such as Philadelphia at 4.578% and Pittsburgh at 5%.
Who pays the transfer tax in Pennsylvania?
Buyer and seller are jointly liable by law. By custom they usually split it evenly, but the split is negotiable. Write it into the agreement of sale.
How much is the transfer tax on a $300,000 house in Pennsylvania?
At the common 2% rate, $6,000, or $3,000 each if split. In Philadelphia it’s $13,734, and in Pittsburgh $15,000.
What is the Philadelphia realty transfer tax rate?
4.578% as of October 2026: 3.578% for the city and 1% for the state, applied to the price plus any assumed debt.
Is a transfer from parent to child exempt from Pennsylvania transfer tax?
Yes. Transfers between parents and children, grandparents and grandchildren, spouses and siblings are generally excluded. Paperwork may be required.
When is Pennsylvania transfer tax paid?
When the deed is recorded with the county Recorder of Deeds. Your title company usually collects it at settlement and pays it at recording.
Can the seller pay all of the transfer tax?
Yes. The split is up to buyer and seller. Some sellers agree to pay more to make an offer work, and some buyers offer to cover it.
Reviewed by Beycome Brokerage Realty LLC, licensed real estate brokerage (PA #RB070477). Licenses: beycome.com/faq/how-to/are-you-a-licensed-broker/.
Prices were read on beycome.com on October 31, 2026 and may change. In Pennsylvania, Basic is $99 and Enhanced is $399. Concierge is $999 until November 2, 2026 at 9 a.m. ET, then $1,399 (its list price). “$0 at closing” means no Beycome fee at closing. Transfer taxes, title charges, other closing costs and any buyer’s agent pay you agree to still apply.
Rates read on October 31, 2026 from the Pennsylvania Department of Revenue, the City of Philadelphia, the City of Allentown, Lehigh County (fee schedule dated January 2026), Allegheny County, Bucks County, Delaware County and Berks County pages. Local rates can change by ordinance and can differ by school district, so confirm the rate for your address. Dollar figures are examples on a $300,000 price, not quotes.
“Split evenly” is a custom, not a law, and is negotiable between buyer and seller.
This is general information, not legal or tax advice. Rules change and local practice varies, so check with your title company or a Pennsylvania real estate attorney for your situation.
Sources
- Pennsylvania Department of Revenue, Realty Transfer Tax, read October 31, 2026.
- City of Philadelphia, Realty Transfer Tax, read October 31, 2026.
- Allegheny County, Realty Transfer Taxes, read October 31, 2026.
- Bucks County, Transfer Tax, read October 31, 2026.
- Delaware County Recorder of Deeds, Transfer Taxes, read October 31, 2026.
- City of Allentown, Realty Transfer Tax Increase To Go Into Effect January 1, 2026, December 23, 2025, read October 31, 2026.
- Lehigh County Recorder of Deeds, Fee Schedule (January 2026), read October 31, 2026.
- Berks County, Repository instructions (transfer tax rates), read October 31, 2026.
- 61 Pa. Code § 91.193, Excluded transactions: pacodeandbulletin.gov, read October 31, 2026.
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