Georgia's Transfer Tax Is 0.1%, and the Seller's
Program and regulatory figures verified October 7, 2026. Details change; confirm your scenario with us.
This is the cheapest closing table of any state we cover, and Georgia's own tax authority volunteers the one caveat that matters to a buyer.
The rate
The Georgia Department of Revenue states it precisely:
"The real estate transfer tax is based upon the property's sale price at the rate of $1 for the first $1,000 or fractional part of $1,000 and at the rate of 10 cents for each additional $100 or fractional part of $100."
Ten cents per hundred dollars is one dollar per thousand, so the effective rate is 0.1%.
| Price | Transfer tax at 0.1% |
|---|---|
| $200,000 | $200 |
| $300,000 | $300 |
| $377,428 (Atlanta typical) | about $378 |
| $400,000 | $400 |
The authority is O.C.G.A. 48-6-1 through 48-6-10.
★★ Who owes it, and the sentence DOR adds
DOR's wording is worth quoting in full, because the second half is the part that affects a buyer:
"The tax must be paid by the person who executes the deed, instrument, or other writing or the person for whose use or benefit the deed, instrument, or other writing is executed. 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."
★ Georgia is the only state we cover where the official source volunteers that the contract commonly reassigns the tax. Compare the others:
| State | Rate | What the source says about liability |
|---|---|---|
| Georgia | ★ 0.1% | ★ Seller liable — but DOR notes contracts frequently shift it to the buyer |
| North Carolina | 0.2% | "The transferor must pay the tax" |
| Ohio | up to 0.4% | Not assigned in the statutes read |
| Pennsylvania | 1%; Philadelphia 4.578% | Grantor and grantee, jointly and severally |
On a $400,000 purchase: Georgia $400, North Carolina $800, Ohio at most $1,600, Philadelphia $18,312.
★ We are lenders, and allocation between buyer and seller is a contract matter for your agent and your closing agent. We will not advise on who should pay it. What we will do is tell you to look at the settlement statement rather than assume, because DOR itself says the assumption is often wrong.
How it is collected
The clerk of superior court or their deputy attaches to the deed a certification that the tax has been paid. The declaration is made on Form PT-61, filed electronically through the Georgia Superior Court Clerks Cooperative Authority, a process established under Senate Bill 97.
Clerks report the annual totals on Form FA-RETT within 60 days of each calendar year's end.
Exemptions
DOR routes these specifically: "For questions about taxability and exemptions relating to real estate transfer tax, you should contact the Clerk of Superior Court in the county."
★ So we publish no exemption list. The Clerk of Superior Court in your county is the office DOR itself points to, and a lender's web page is the wrong place to resolve a taxability question.
★ One Georgia charge we do NOT publish
Georgia also levies an intangible recording tax on instruments securing long-term notes, which is a separate charge from the transfer tax and is commonly confused with it.
We publish no intangible recording tax rate, because we have not verified one at a primary source. That omission was recorded on an earlier Georgia build in this network and it still stands. Your closing agent will show you the figure; we would rather tell you the gap exists than print a number we have not read.
So what cash do you need?
With 100% financing the down payment can be $0, and the transfer tax is both small and statutorily the seller's. What remains is the intangible recording tax, recording fees, prepaid taxes and insurance, and reserves — and those will be the overwhelming majority of your closing cash in Georgia.
That is a comfortable position, and it is why this site's attention goes to the tax credit and the market rather than the closing table. The credit · The market.
We will give you the whole figure on your own file. Call (480) 296-6513.
Frequently asked questions
How much is the real estate transfer tax in Georgia?
One dollar for the first $1,000 of sale price, or fractional part, plus ten cents for each additional $100, which works out at 0.1%. On a $400,000 purchase that is $400. The authority is O.C.G.A. 48-6-1 through 48-6-10. Verified against the Georgia Department of Revenue 2026-10-06.Who pays the transfer tax in Georgia, the buyer or the seller?
The Department of Revenue states that the seller is liable for the real estate transfer tax, and adds that frequently the parties agree in the sales contract that the buyer will pay the tax. Allocation between the parties is a contract matter; check your settlement statement with your closing agent rather than assuming. Verified 2026-10-06.Is Georgia cheap to close in compared with other states?
On transfer tax, it is the cheapest of the states we cover. On a $400,000 purchase Georgia's transfer tax is $400, North Carolina's excise tax is $800, Ohio's statutory maximum is $1,600 and Philadelphia's realty transfer tax is $18,312. Georgia also levies a separate intangible recording tax, for which we publish no rate because we have not verified one at a primary source.What is Form PT-61 in Georgia?
The Real Estate Transfer Tax Declaration. It is filed electronically through the Georgia Superior Court Clerks Cooperative Authority under a process established by Senate Bill 97, and the clerk of superior court or their deputy attaches a certification to the deed that the tax has been paid. Verified against the Georgia Department of Revenue 2026-10-06.Are there exemptions from the Georgia transfer tax?
The Department of Revenue directs taxability and exemption questions to the Clerk of Superior Court in the county where the property sits, and we publish no exemption list for that reason. That office is the authority DOR itself points to.Mike Certo · NMLS #260555 · Cornerstone First Mortgage NMLS #173855 · Equal Housing Lender. Educational content, not a loan commitment and not legal, tax, visa, or licensure advice. Physician-loan program terms, eligible degrees, and overlays are set by the lender and change. Georgia's rural tax credits are set by statute and administered by the Georgia Department of Revenue; the Rural Health Care Professional Credit is subject to a $2 million annual aggregate cap allowed on a first come, first served basis, neither credit carries over, and neither can exceed the taxpayer's income tax liability. Nothing here is tax advice; confirm your position with a tax professional and with the Department of Revenue. Rural county designations are set by statute and census data and change. All loans are subject to borrower and property qualification, including credit and income review.