closing

Realty Transfer Tax (Pennsylvania)

Pennsylvania's realty transfer tax is due when a deed is recorded and has two layers: a 1% state tax plus local tax imposed by the municipality and school district, commonly 1% total, for a combined rate of about 2%. Philadelphia's local rate is 3.578% since July 1, 2025, for 4.578% combined. Grantor and grantee are jointly and severally liable, and splitting the tax equally is customary. County Recorders of Deeds collect it. Transfers between spouses, parent and child, siblings, and grandparent and grandchild are excluded.