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Arkansas Real Property Transfer Tax

A tax on deeds conveying Arkansas real property under Ark. Code Chapter 26-60: a base $1.10 per $1,000 of consideration plus an additional $2.20 per $1,000, for $3.30 per $1,000 combined, on transactions over $100. It is based only on consideration for the real property, not personal property. By default grantor and grantee split it equally unless they agree otherwise. Payment is shown by stamps and an Affidavit of Compliance. Mortgages, divorce divisions, and deeds in lieu of foreclosure are exempt.

Exam tip: Remember $3.30 per $1,000 made of $1.10 plus $2.20, personal property excluded, and a 50/50 default split.
Example: A $285,000 sale includes $5,000 of personal property. Tax is 280 x $3.30 = $924, split $462 each by default.

1. A home sells for $260,000 with no personal property included. What is the total Arkansas real property transfer tax?

Answer & explanation

Answer: A. 260 × $3.30 = $858. $286 is the base portion alone ($1.10 × 260), and $572 is the additional portion alone ($2.20 × 260).

Related terms & state variants

deed in lieu of foreclosure personal property transfer tax

Sources

Source verification pending. Confirm current requirements with your state regulator.

Last verified: 2026-10-23