Delaware transfer tax calculator
Realty transfer tax of 4% of consideration in total: 2.5% state plus 1.5% county or municipal where levied, or 3% state where no local tax applies. A first-time home buyer’s share is reduced by 0.5% of the lesser of the value or $400,000, so by at most $2,000.
Reviewed October 15, 2026. The math is shown line by line.
Delaware transfer tax on a $352,000 sale
- State realty transfer tax, buyer halfbuyer pays$4,400$352,000 × 2.5% = $8,800, half of it $4,400
- State realty transfer tax, seller halfseller pays$4,400$352,000 × 2.5% = $8,800, half of it $4,400
- County or municipal transfer tax, buyer halfbuyer pays$2,640$352,000 × 1.5% = $5,280, half of it $2,640
- County or municipal transfer tax, seller halfseller pays$2,640$352,000 × 1.5% = $5,280, half of it $2,640
- buyer pays
- $7,040
- seller pays
- $7,040
- Total transfer tax
- $14,080
Statutory transfer taxes on a $352,000 sale, as of the reviewed date. Who pays is custom and contract outside the statute’s primary liability. Local taxes described above are not in this figure unless listed as a line. Recording fees, title and attorney charges are separate.
The rule behind the numbers
- Transfer tax
- Realty transfer tax of 4% of consideration in total: 2.5% state plus 1.5% county or municipal where levied, or 3% state where no local tax applies. A first-time home buyer’s share is reduced by 0.5% of the lesser of the value or $400,000, so by at most $2,000. Source: delcode.delaware.gov
- Who customarily pays
- Customarily split equally between buyer and seller unless the contract says otherwise. The first-time buyer reduction applies to the buyer’s share only. Source: delcode.delaware.gov
- Local transfer taxes
- Counties and municipalities levy up to 1.5%. Source: delcode.delaware.gov
Sources
Ike Mortgage LLC. NMLS ID pending. For licensing information, go to: www.nmlsconsumeraccess.org. Nothing on this page is a loan payment, rate, term or down payment, and nothing here is a Loan Estimate.