How much is the real estate transfer tax in Georgia?

Georgia charges $1.00 for the first $1,000 of consideration plus $0.10 for each additional $100, which works out to about $1 per $1,000 of the sale price (0.10%). On a $350,000 home that is roughly $350 in transfer tax.

Who pays the transfer tax in Georgia, the buyer or seller?

By custom the seller pays the Georgia real estate transfer tax at closing, though this is negotiable in the purchase contract. The intangible recording tax on a new mortgage is instead paid by the borrower.

What is the Georgia intangible recording tax?

It is a separate tax of $1.50 per $500 of the face amount of a new long-term note (a mortgage with a term over three years) secured by Georgia real estate, equal to $3 per $1,000. It is capped at $25,000 of tax and paid when the security deed is recorded.

Is the intangible recording tax capped?

Yes. Under O.C.G.A. 48-6-61 the intangible recording tax is capped at $25,000 of tax, which corresponds to a note of roughly $8.3 million. For typical home loans the cap is never reached, but it matters for large commercial financing.

Does Georgia charge a county or city transfer tax on top?

No. Georgia's transfer tax is a single statewide rate with no additional county or municipal transfer tax. The proceeds are split between the state and the county where the deed is recorded, but the rate you pay does not change by location.

Georgia Real Estate Transfer Tax Calculator

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A free Georgia real estate transfer tax calculator that estimates the deed transfer tax owed when property changes hands in Georgia, plus the separate intangible recording tax on any new mortgage. Both taxes are collected at closing and surprise many buyers and sellers, so this tool breaks down exactly what each one costs using the statutory rates.

How it works

Georgia’s transfer tax (O.C.G.A. 48-6-1) is $1.00 for the first $1,000 of consideration, then $0.10 for each additional $100 (rounding any fraction up to a full $100 increment). That simplifies to roughly $1 per $1,000 of the sale price:

Transfer tax = $1.00 + ceil((price - $1,000) / $100) x $0.10

If a new long-term mortgage is recorded, Georgia adds an intangible recording tax (O.C.G.A. 48-6-61) of $1.50 per $500 of the note’s face amount — equal to $3 per $1,000 — capped at $25,000:

Intangible tax = min( ceil(note / $500) x $1.50,  $25,000 )

By custom the seller pays the transfer tax and the borrower pays the intangible tax, but both are negotiable in the contract.

Tips and example

On a $350,000 home with a $280,000 mortgage:

Transfer tax: $1.00 + ceil(($350,000 - $1,000) / $100) x $0.10 = $350.00
Intangible tax: ceil($280,000 / $500) x $1.50 = 560 x $1.50 = $840.00
Combined Georgia state taxes: $1,190.00

A common mistake is forgetting the intangible tax when budgeting closing costs — on a large loan it can dwarf the transfer tax. Cash purchases skip the intangible tax entirely. Every figure recalculates in your browser, and nothing about your transaction is uploaded.