What is Minnesota's deed transfer tax rate?

Minnesota charges a state deed tax of $1.65 for each $500 of net consideration, which works out to 0.33% of the sale price. The deed tax is normally paid by the seller and is collected when the deed is recorded.

Do Hennepin and Ramsey counties charge extra?

Yes. Hennepin and Ramsey counties levy an additional Environmental Response Fund (ERF) tax of $5 per $500 of consideration, or 0.01%, on top of the state deed tax. Other Minnesota counties charge only the state rate.

Is there a minimum deed tax in Minnesota?

Yes. Minnesota imposes a minimum deed tax of $1.65 on transfers, even when the consideration is very low. Certain nominal transfers, such as those for $500 or less, may qualify for the minimum rather than the percentage calculation.

Who pays the deed tax, the buyer or seller?

By custom and the standard purchase agreement, the seller pays Minnesota's deed tax at closing. The parties can negotiate otherwise, but the tax is tied to recording the deed that conveys the property.

Is the mortgage registry tax the same thing?

No. The deed tax is on the sale of the property itself, while Minnesota's separate mortgage registry tax (about $2.30 per $1,000 borrowed) applies to the loan. A financed purchase typically incurs both taxes.

Minnesota Real Estate Transfer Tax Calculator

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When real estate changes hands in Minnesota, the state collects a deed transfer tax on the sale. This calculator estimates that deed tax — plus the extra Environmental Response Fund tax in Hennepin and Ramsey counties — from your sale price.

How it works

Minnesota’s deed tax is a flat percentage of the consideration, with a small add-on in two metro counties:

state deed tax = price × 0.0033   ($1.65 per $500)
ERF tax (Hennepin / Ramsey only) = price × 0.0001   ($5 per $500 over the base)
total deed tax = max(state deed tax, $1.65 minimum) + ERF tax

The state rate is $1.65 per $500 of net consideration, equal to 0.33%. Hennepin and Ramsey counties add a 0.01% Environmental Response Fund tax.

Example

A $350,000 home sold in Dakota County owes $350,000 × 0.0033 = $1,155 in state deed tax. The same sale in Hennepin County adds 0.01%, or $35 ERF tax, for a total of $1,190.

Notes

Estimate only, not legal advice. The deed tax is customarily paid by the seller at recording. A separate mortgage registry tax applies to any new loan. Some transfers qualify for exemptions or the minimum deed tax. Confirm current rates with your county recorder and revenue.state.mn.us.