Transferring a deed in Pennsylvania usually costs about 2% of the property’s value in realty transfer tax, plus roughly $70 to $90 in county recording fees and another $150 to $500 if you hire someone to prepare the deed. On a $300,000 home, that works out to about $6,000 in transfer tax alone outside Philadelphia, where the combined rate is higher. The good news: several of the most common transfers, including those between spouses, parents and children, and into a living trust, are fully exempt from the transfer tax.
The Realty Transfer Tax Is the Biggest Cost
Pennsylvania charges a state realty transfer tax of 1% of the property’s value.1New York Codes, Rules and Regulations. Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs – Imposition of Tax Most municipalities and school districts add a local transfer tax under the Local Tax Enabling Act, which brings the combined rate to 2% in most of the state.2eCode360. Borough of Rankin, PA Municipal Code Chapter 24 – Realty Transfer Tax Philadelphia is the outlier. For transfers after July 1, 2025, the combined Philadelphia rate is 4.578% (3.578% city plus 1% state).3City of Philadelphia. Philly’s Realty Transfer Tax Rate Is Now 4.578%
Buyer and seller usually split the tax evenly in practice, but both are jointly responsible for the full amount.
For an ordinary sale, the tax is calculated on the price paid. If the transfer is a gift, a below-market deal, or otherwise involves little or no money changing hands, the Department of Revenue uses fair market value instead. Fair market value for this purpose is the county-assessed value multiplied by the common level ratio factor published for that county.4Commonwealth of Pennsylvania. Common Level Ratio Real Estate Valuation Factors The current set of factors applies to documents accepted from July 1, 2025 through June 30, 2026.
Transfers That Are Exempt From the Tax
Pennsylvania fully exempts several common transfers from the realty transfer tax. You still have to file a Statement of Value (Form REV-183) explaining why the exemption applies, but you owe nothing on the transfer tax itself. If your situation fits one of these categories, this is where most of the cost disappears.
Transfers Between Close Family Members
The qualifying relationships are:
- Spouses, including adding a spouse to an existing deed.
- Lineal ancestors and descendants (parent to child, grandparent to grandchild, and so on).
- Siblings (children of the same parent).
- A parent and their child’s spouse, as long as the child is still living or the child’s spouse has not remarried. The same rule covers a person and their sibling’s spouse.
- Formerly married persons, provided the property was acquired by either or both spouses before or during the marriage.
Two limits are worth knowing. If the person receiving the property under a family exemption resells it within one year, the tax is assessed as if the original owner had made that sale directly.5Commonwealth of Pennsylvania. PA Code Chapter 91 – Realty Transfer Tax And the estate of a deceased family member is not itself a “family member” for exemption purposes, so a transfer out of an estate has to be analyzed separately.
Transfers Into or Out of a Living Trust
Moving property into or out of a revocable living trust is generally tax-free when the settlor (the person who created the trust) is on one side of the transaction. A transfer from the settlor to the trustee for no real payment is excluded, and so is a transfer back from the trustee to the settlor.6Legal Information Institute. 61 Pa. Code 91.156 – Trusts After the settlor dies, a transfer from the trust to a named beneficiary who holds a vested remainder interest is also exempt, as long as no real payment changes hands. Bring a copy of the trust agreement when you record the deed.
Corrective Deeds
A deed filed only to fix an error, such as a misspelled name or a wrong property description, is not taxable, as long as it conveys the same interest the original deed intended to convey.7Legal Information Institute. 61 Pa. Code 91.151 – Correctional Deed
County Recording Fees
The deed has to be recorded with the Recorder of Deeds in the county where the property sits. State law sets the base recording fee at $11.50 for up to four pages and four names.8New York Codes, Rules and Regulations. Pennsylvania Statutes 42 P.S. 21051 – Fee Schedule What you actually pay is much higher because of mandatory surcharges layered on top, including the Judicial Computer System fee, the Access to Justice fee, and the Criminal Justice Enhancement Account fee. After the increases under Act 45 of 2025, the combined surcharge for most filings is $41.25.9Mercer County Government. Recorders Fee Schedule
Add the base fee, the surcharges, and any county-specific charges, and a standard four-page deed usually runs $70 to $90. Each page past four adds $2.00, and each name past four adds $0.50.8New York Codes, Rules and Regulations. Pennsylvania Statutes 42 P.S. 21051 – Fee Schedule Totals vary by county, so check your county Recorder of Deeds fee schedule before you file. If your filing is rejected and you have to resubmit, expect a $10 fee each time.
Notary and Deed Preparation
A notary has to witness the signatures before the deed can be recorded. Pennsylvania caps notary fees at $5 per notarial act, plus $2 for each additional name on the document. Remote online notarization, which some counties accept, adds $25 on top of the standard charge. For a typical two-party deed, notary costs land between $5 and $15.
Having a title company or real estate attorney draft the deed is optional but common, especially for sales and complicated family transfers. Preparation fees generally run $150 to $500 depending on complexity and whether a title search is included. If you prepare the deed yourself, you skip this cost but take on the risk of errors that could force a corrective deed later.
Documents You Have to File With the Deed
None of these add to the cost by themselves, but missing paperwork causes rejections, and each resubmission runs $10.
The Statement of Value (Form REV-183) has to accompany the deed whenever the full sale price isn’t stated in the deed or when you’re claiming an exemption. For exempt transfers, the form explains the basis for the exemption rather than listing the value.
Every deed also needs the property’s Uniform Parcel Identifier, or tax parcel number, on the first page. Many counties require a clerk at a Parcel Verification Center to certify the UPI and attach a barcode sticker before the Recorder of Deeds will accept the document.10York County, PA. Uniform Parcel Identifier System Information The deed must include an accurate legal description of the boundaries as well.
Some counties require a Certificate of Residence listing the new owner’s mailing address and where tax bills should go, or the equivalent information built into the deed. Deeds can be rejected if valid mailing addresses and zip codes are missing.11Allegheny County, PA. Certificate of Residence
If You Pay Late or Overpay
Underpaying or missing the transfer tax triggers interest from the Department of Revenue. For 2025 and 2026, the annual interest rate on unpaid transfer taxes is 7%, calculated daily at 0.000192 per day.12PA Department of Revenue. Interest Rate and Calculation Method for Title 72 Taxes Interest accrues from the original due date until the balance is paid.
If you overpaid, you can request a refund using Form REV-1651. The application must be filed within three years of paying the tax, and processing typically takes four to six weeks.13Commonwealth of Pennsylvania. Application for Refund Pennsylvania Realty Transfer Tax Include a copy of the deed with a legible tax stamp and documentation supporting the overpayment.