Kentucky Transfer Tax: How Much It Is and Who Pays
Kentucky's Real Estate Transfer Tax is $0.50 per $500 of price or fraction (0.1%): $278 on a $277,200 home.
Kentucky 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 Kentucky 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. Tax imposed on the grantor (seller) named in the deed by statute. Source
Frequently asked questions
How much is the transfer tax in Kentucky?
The state rate is $0.50 per $500 of price or fraction (0.1%), which is $278 on a $277,200 home.
Who pays the transfer tax in Kentucky?
In Kentucky 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. Tax imposed on the grantor (seller) named in the deed by statute. Source
Is there a mortgage or recordation tax too?
No. Kentucky taxes the deed only; recording the mortgage costs a flat recording fee, not a percentage.
Are there exemptions?
No first-time-buyer or principal-residence price exemption identified in KRS 142.050; standard exemptions (transfers between spouses, government transfers, nominal consideration) apply under KRS 142.050(7) but are not price-based.
Sources
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 Kentucky buyer closing costs → Kentucky 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.
Transfer tax in every state