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New York real estate transfer tax

New York's transfer tax is 0.4%, customarily seller-paid. Here's how it works, what it costs at common price points, and the statute behind it.

Source-verified · 2026-Q2N.Y. Tax Law Article 31 § 1402 Official source ↗

New York State charges $2.00 per $500 of price (0.4%), paid by the seller. On residential sales of $3M+ the state rate rises. New York City adds its own Real Property Transfer Tax (1% under $500k, 1.425% above) plus, on $1M+ homes, the buyer-paid 'mansion tax' (1%–3.9% by price band). NYC LLCs also face a newspaper publication quirk unrelated to transfer tax.

What it costs at common prices

Sale priceState transfer tax
$200,000 $800
$400,000 $1,600
$600,000 $2,400
$800,000 $3,200

State-level only; county and city taxes may add to these figures.

Look up your transfer tax

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Estimated transfer tax

$2,800

Rate: 0.7% · Customarily seller-paid

Who customarily pays
seller
Statute
Fla. Stat. § 201.02

Florida levies documentary stamp tax on the deed at $0.70 per $100 of price (0.70%) in every county except Miami-Dade. Miami-Dade charges $0.60 per $100 (0.60%) plus a $0.45/$100 surtax on non-single-family transfers. By custom the seller pays the deed stamps; the buyer pays the separate doc-stamp + intangible tax on the mortgage.

Frequently asked questions

What is the real estate transfer tax in New York?

New York's transfer tax is 0.4% of the sale price, customarily seller-paid. New York State charges $2.00 per $500 of price (0.4%), paid by the seller. On residential sales of $3M+ the state rate rises. New York City adds its own Real Property Transfer Tax (1% under $500k, 1.425% above) plus, on $1M+ homes, the buyer-paid 'mansion tax' (1%–3.9% by price band). NYC LLCs also face a newspaper publication quirk unrelated to transfer tax.

Who pays the transfer tax in New York?

In New York the transfer tax is customarily seller-paid, though it's negotiable in the purchase contract.

How is New York's transfer tax calculated?

Multiply the sale price by 0.4%. For example, on a $400,000 home that's about $1,600. New York State charges $2.00 per $500 of price (0.4%), paid by the seller. On residential sales of $3M+ the state rate rises. New York City adds its own Real Property Transfer Tax (1% under $500k, 1.425% above) plus, on $1M+ homes, the buyer-paid 'mansion tax' (1%–3.9% by price band). NYC LLCs also face a newspaper publication quirk unrelated to transfer tax.

Transfer tax in other states

All New York closing costs →