Georgia Transfer Tax: How Much It Is and Who Pays
Georgia's Real Estate Transfer Tax is $0.10 per $100 of price or fraction (0.1%): $374 on a $373,700 home.
Georgia transfer tax by purchase price
| Purchase price | State tax | Total |
|---|---|---|
| $150,000 | $150 | $150 |
| $200,000 | $200 | $200 |
| $250,000 | $250 | $250 |
| $300,000 | $300 | $300 |
| $350,000 | $350 | $350 |
| $400,000 | $400 | $400 |
| $450,000 | $450 | $450 |
| $500,000 | $500 | $500 |
| $600,000 | $600 | $600 |
| $700,000 | $700 | $700 |
| $800,000 | $800 | $800 |
| $1,000,000 | $1,000 | $1,000 |
Transfer tax calculator
Who pays
In Georgia the seller pays the transfer tax by statute or custom, so it usually reduces the seller's proceeds rather than adding to the buyer's closing costs. Georgia DOR: 'The seller is liable for the real estate transfer tax, though frequently the parties agree in the sales contract that the buyer will pay the tax.' Source
Frequently asked questions
How much is the transfer tax in Georgia?
The state rate is $0.10 per $100 of price or fraction (0.1%), which is $374 on a $373,700 home.
Who pays the transfer tax in Georgia?
In Georgia the seller pays the transfer tax by statute or custom, so it usually reduces the seller's proceeds rather than adding to the buyer's closing costs. Georgia DOR: 'The seller is liable for the real estate transfer tax, though frequently the parties agree in the sales contract that the buyer will pay the tax.' Source
Is there a mortgage or recordation tax too?
Yes: Georgia also taxes the mortgage when it is recorded, $1.50 per $500 of price or fraction (0.3%), paid by the borrower. Georgia intangible recording tax on the FACE AMOUNT of a long-term note secured by real estate (O.C.G.A. Sec. 48-6-61), not the sale price: $1.50 per $500 or fractional part, capped at a maximum of $25,000 on any single note. The lender is technically liable but the statute expressly allows passing the cost to the borrower, and in practice it is a buyer/borrower closing cost. An all-cash buyer owes none of it.
Are there exemptions?
No first-time buyer or principal-residence exemption was identified in Georgia's transfer tax or intangible recording tax statutes.
Sources
- O.C.G.A. Sec. 48-6-1, as summarized by the Georgia Department of Revenue
- Who pays
- Mortgage recording tax statute
Rates as the statute or revenue department publishes them, checked 2026-09-22. Figures are computed from those rates and rounded to the dollar; exemptions for first-time buyers or principal residences are noted where they exist and are not applied. All sources.
All Georgia buyer closing costs → Georgia title insurance cost →
Figures are computed from the statute cited above and rounded to the dollar. This is general information, not tax or legal advice.
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