The Arkansas Real Estate Transfer Tax Calculator estimates the documentary stamp tax owed when a property changes hands by deed in Arkansas. The state levies a real property transfer tax of $3.30 per $1,000 of the sale price — equal to 0.33% — split into a $1.10 state portion and a $2.20 county documentary stamp. By custom the seller pays it at closing, and transfers of $100 or less are exempt.
How it works
The transfer tax is a flat percentage of the consideration (sale price). The tool checks the exemption floor, then applies the combined rate, breaking it into the state and county components:
if price <= 100 -> tax = 0 (exempt)
state_tax = price x ($1.10 / $1,000)
county_tax = price x ($2.20 / $1,000)
total = price x ($3.30 / $1,000) = price x 0.0033
Documentary stamps are actually sold in fixed denominations and the price is rounded up to the next $500, so the official stamp total can be a few dollars higher than the clean percentage. For estimating closing costs, the percentage method here is accurate to within rounding.
Example and notes
On a $300,000 home, the transfer tax is $990 — a $330 state portion plus a $660 county portion. On a $150,000 home it is $495. A transfer for nominal consideration of $1 (for example, certain family transfers) falls under the $100 floor and owes $0.
This tax is separate from recording fees, title insurance, and property taxes. Several exemptions exist beyond the $100 floor — gifts, spousal transfers, and transfers to government bodies among them — so check the deed’s circumstances. Confirm the final stamped amount with your closing agent or the county recorder.