Philadelphia Transfer Tax Form: Rate, Exemptions, and Filing

The Philadelphia transfer tax form, officially the Real Estate Transfer Tax Certification, has to accompany every deed presented for recording in the city. You fill in the parties, the property, and the valuation figures; calculate 4.578 percent of the higher of the sale price or the property’s fair market value; and submit the certification with the deed and full payment to the Department of Records.¹ On a $300,000 sale, that works out to $13,734. Buyer and seller typically split the tax, but either can be held responsible for the full amount.

What to Gather Before You Open the Form

The certification asks for the full legal names and mailing addresses of every grantor and grantee. If the parties don’t fit, attach a separate sheet listing them all.²

You also need the property’s street address and its OPA number, the nine-digit identifier assigned by the Office of Property Assessment. The form calls this the “tax parcel number.” Look it up on the city’s property search portal if you don’t already have it.²

Have the deed, the settlement statement (HUD-1 or closing disclosure), and the current OPA assessed value in front of you. You’ll also need the applicable common level ratio factor published by the Pennsylvania Department of Revenue, which adjusts assessed values to approximate fair market value for transfer tax purposes. For transfers covering multiple parcels, document each parcel’s assessed value and share of the price separately.

The Current Rate and How the Tax Is Calculated

Philadelphia’s combined realty transfer tax rate has been 4.578 percent since July 28, 2025, made up of a 3.578 percent city share and a 1 percent state share.¹ Older contracts and guides that reference 4.1 percent are out of date.

For a standard arm’s-length sale, the tax is calculated on total consideration: the actual sale price plus any mortgages or liens the buyer assumes. For non-arm’s-length transfers like gifts or sales between related parties, the tax is calculated on whichever is higher, the stated consideration or the property’s fair market value. Fair market value for this purpose is the county assessed value multiplied by the common level ratio factor.² The state updates the ratio factor periodically, so check the current figure before filling out the form.

Filling Out the Certification

The certification is available on the city’s website and at the Department of Records.³ There are separate forms for deed transfers and for entity (ownership interest) transfers, so make sure you grab the right one. The deed version has five sections.

Sections A Through C: Who, What, and Where

Section A identifies the correspondent, meaning the person actually filling out the form, with name, address, and phone number. Section B captures the transfer data: the date the deed was accepted and the names and addresses of all grantors and grantees. Section C covers the property location, including the street address, the tax parcel (OPA) number, and the county, which is Philadelphia.²

Section D: Valuation Data

This is where the math happens. Section D has six lines:

Line 1, actual cash consideration: the dollar amount paid.
Line 2, other consideration: non-cash items such as assumed mortgages, existing liens not removed by the transfer, or agreements to build improvements.
Line 3, total consideration: the sum of Lines 1 and 2.
Line 4, county assessed value: the figure from OPA records.
Line 5, common level ratio factor: the state-published adjustment for Philadelphia.
Line 6, fair market value: Line 4 multiplied by Line 5.

The tax is calculated on the higher of Line 3 or Line 6. For most arm’s-length sales, the sale price exceeds the computed fair market value, so Line 3 controls. Multiply that figure by 4.578 percent to get the total tax.²¹

Section E: Exemption Data

Only complete Section E if you’re claiming a full or partial exemption. You enter the percentage of consideration that’s exempt, the percentage of ownership interest being conveyed, and check the box for the specific exemption. Common checkboxes include transfers by will or intestate succession, transfers to or from an agent or straw party, and family transfers.² Attach supporting documents. The Department of Records can refuse to record the deed if the proof is missing or thin.

The State Form: REV-183

Many transfers also need a Pennsylvania Statement of Value, Form REV-183, in addition to the city certification. The state requires it whenever the full sale price isn’t stated in the deed, the transfer is a gift or has no consideration, or you’re claiming an exemption. File it in duplicate with the Recorder of Deeds.⁴

Transfers wholly exempt based on family relationship or a public utility easement don’t technically require the REV-183, but the state recommends submitting one anyway. A missing or incomplete REV-183 can cause the Recorder to refuse the deed, so treat it as mandatory for anything other than a straightforward arm’s-length sale.⁴

Exemptions Worth Knowing

Philadelphia’s exemption list under Section 19-1405 of the city code is long, but a handful of categories cover most situations. The family transfer exemption is the one people ask about most. It covers transfers between spouses, parents and children (including stepchildren), siblings, grandparents and grandchildren, life partners registered under the city’s life partnership provision, and financially interdependent persons who file a sworn affidavit with the Revenue Department.⁵ One catch: if the person who received property through a family exemption resells it to someone else within one year, the tax comes due as if the original transfer had been taxable.

Other commonly used exemptions:

Transfers to government entities, including deeds conveying property to the Commonwealth, the city, a school district, or the Philadelphia Land Bank by gift, dedication, or in lieu of condemnation.
Corrective deeds, meaning a transfer for no consideration that simply fixes a mistake in a previously recorded deed without changing who actually owns the property.
Probate transfers, where property passes from a decedent’s estate to an heir or devisee for no real consideration, including situations where the inherited property carries a preexisting mortgage.
Trust transfers, moving property into or out of a trust when the transfer would be exempt if made directly between the grantor and all possible beneficiaries.

For the family exemption specifically, both parties must sign a Philadelphia Real Estate Transfer Tax Certification Affidavit issued by the Revenue Department.⁵ The standard certification form by itself isn’t enough.

If You’re Transferring an Entity Instead of a Deed

Philadelphia also taxes transfers of ownership interests in a real estate company, not only deed transfers. If 75 percent or more of the interests in a company that holds Philadelphia real estate change hands within a six-year window, the city treats that as a taxable transfer of the underlying property. A separate entity transfer certification form applies.³ If that’s your situation, pull the right form before completing anything else.

Filing the Form and Paying the Tax

Submit the completed certification alongside the deed to the Philadelphia Department of Records. The deed cannot be recorded without the certification and full payment of the tax.⁶

Businesses and title companies can file electronically through approved e-recording vendors (Simplifile, CSC eRecording, or ePN), with payment by ACH transfer.⁶ For in-person filings, the Department accepts cash, money orders, business or certified checks, and debit or credit cards. Card payments carry a 3.5 percent convenience fee. Personal checks are not accepted.⁷

Beyond the tax itself, expect a deed recording fee of $278.75 for a standard deed.⁸ Once everything clears, the recorded deed becomes part of the public record and serves as proof that ownership transferred and the tax was paid.

Deadlines and Late Penalties

The transfer tax is due when the deed is presented for recording or within 30 days after the real estate is acquired, whichever applies.⁹ In practice, most closings handle the tax at the settlement table, with the title company collecting it and recording the deed shortly afterward. Miss the 30-day window and interest runs at 9 percent per year (0.75 percent per month on the unpaid balance) for calendar year 2026.¹⁰ Additional civil penalties under Philadelphia Code Chapter 19-1400 may also apply.

Misstating the purchase price or claiming an exemption you don’t qualify for is a bigger problem than a late payment. The city code includes civil penalties and prohibited-conduct provisions for fraudulent certifications, and both parties can face audits and liability later. Fill the form out carefully.

Getting a Refund if You Overpaid

If you overpaid or later discover the transaction should have been exempt, you have three years from the date of payment (or the due date, whichever is later) to file a refund petition with the Department of Revenue. The city recommends the Philadelphia Tax Center online portal, but you can also mail a paper General Refund Petition.¹¹ If you want the refund by direct deposit, submit a separate direct deposit authorization form along with the petition. Don’t email these forms; they contain confidential financial information.

If the Department of Revenue denies the refund, you have 90 days from that decision to appeal to the Tax Review Board. That 90-day window is firm.

1
City of Philadelphia. Philly’s Realty Transfer Tax Rate Is Now 4.578%
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City of Philadelphia. Philadelphia Real Estate Transfer Tax Certification
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City of Philadelphia. Real Estate Transfer Tax Certificates
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Pennsylvania Department of Revenue. Realty Transfer Tax Statement of Value
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American Legal Publishing. Philadelphia Code 19-1405 – Excluded Transactions
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City of Philadelphia. Record a Deed or Other Document
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City of Philadelphia. Get a Copy of a Deed or Other Recorded Document
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City of Philadelphia. Document Recording and Service Fees
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City of Philadelphia. Realty Transfer Tax
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City of Philadelphia. Interest, Penalties, and Fees
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City of Philadelphia. Refund Petition Form