What is the Massachusetts real estate transfer tax?

Massachusetts calls it the deeds excise (or deed stamp tax). The statewide rate is $4.56 per $1,000 of the sale price, which works out to $2.28 for each $500 (or fraction of $500) of consideration. The excise is paid when the deed is recorded at the Registry of Deeds and is normally the seller's responsibility.

How is the Massachusetts deeds excise calculated?

Round the sale price up to the next whole $500, divide by 500, and multiply by $2.28. Equivalently, multiply the price by 0.00456. For a $500,000 sale that is $500,000 × 0.00456 = $2,280. Some counties add a surcharge, so the rate is higher in Barnstable County and on Nantucket.

Why is Barnstable County's transfer tax higher?

Barnstable County (Cape Cod) adds a county excise on top of the state rate, bringing the combined rate to roughly $6.48 per $1,000. Nantucket and parts of the islands add a Land Bank fee of up to 2% to fund open-space and land conservation. This calculator includes options for these higher local rates.

Who pays the transfer tax in Massachusetts?

By long-standing custom the seller pays the deeds excise at closing, and it is deducted from the seller's proceeds. The parties can agree otherwise in the purchase contract, but the default and overwhelmingly common practice is for the seller to bear it.

Are any Massachusetts transfers exempt from the deeds excise?

Yes. Transfers with no or nominal consideration — such as gifts, transfers between spouses, transfers to a trust where beneficial ownership is unchanged, and certain government or foreclosure transfers — are generally exempt. Because the tax is based on consideration, a $1 transfer carries essentially no excise. Confirm specific exemptions with the Registry of Deeds.

Massachusetts Real Estate Transfer Tax Calculator

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Massachusetts charges a deeds excise (its name for the real estate transfer tax) whenever a deed is recorded. The statewide rate is $4.56 per $1,000 of the sale price — equivalently $2.28 per $500. A few areas add their own surcharge: Barnstable County (Cape Cod) is higher, and Nantucket and the islands add a Land Bank fee. This calculator applies the correct rate and shows the total, which the seller normally pays.

How it works

The excise is based on consideration (the sale price), rounded up to the next $500:

rounded price = ceil(sale price / 500) × 500
deeds excise  = (rounded price / 500) × rate per $500

The statewide rate per $500 is $2.28 (= $4.56 per $1,000 = 0.456%). Barnstable County’s combined rate is about $6.48 per $1,000. The optional Nantucket Land Bank fee adds up to 2% of the price on top of the state excise.

Rates by area

Statewide (most counties): $4.56 per $1,000 (0.456%)
Barnstable County: ~$6.48 per $1,000 (state + county excise)
Nantucket / island Land Banks: state excise + up to 2% Land Bank fee

Worked example

A $650,000 home sale at the statewide rate:

Rounded price = $650,000 (already a multiple of $500)
Deeds excise = $650,000 × 0.00456 = $2,964

The same sale in Barnstable County would owe about $650,000 × 0.00648 = $4,212.

Note: This estimates the recording excise only. Exempt transfers (gifts, spousal transfers, nominal-consideration deeds) owe little or nothing because the tax is consideration-based. Verify the current rate and any local Land Bank fee with your county Registry of Deeds.