One-time deed tax
Delaware Transfer Tax Calculator
Delaware apportions the standard state tax equally between buyer and seller. Local tax and an approved first-time buyer reduction can change the final amounts.
Updated 1 primary source Editorial policy
Delaware transfer tax estimator
- State share $10,000.00
- Local share $6,000.00
30 Del. C. § 5402 — rate and apportionment. Statute checked October 1, 2026. This is a one-time deed charge, separate from annual property tax.
This is not your annual property tax
Transfer tax is charged once, when the deed changes hands, and it is worked out from the sale price. Property tax is charged every year and is worked out from the assessed value. Paying one does not reduce the other. If you were looking for the yearly bill, the Delaware property tax calculator is the page you want.
What the statute says
| Item | Delaware |
|---|---|
| Realty transfer tax | 3% of value |
| State share where the local tax applies | 2.5% |
| Who pays | Apportioned equally between grantor and grantee (30 Del. C. § 5402(a)). |
The prepared value follows §5401, including the applicable consideration, encumbrance and appraised-value rules. It is not always the cash price. Approved first-time buyers receive a reduction of 0.5% of the lesser of taxable value and $400,000 from the buyer’s state share only; the seller’s share is unchanged. Local first-time buyer relief is not inferred.
Where the county or municipality has enacted the full 1½ percent local realty transfer tax (22 Del. C. § 1601 or 9 Del. C. § 8102), the state rate drops to 2½ percent — so the combined bill is 4 percent, not 3.
No tax is imposed where the actual value transferred is less than $100 (30 Del. C. § 5402(b)).
Sources
- delcode.delaware.gov30 Del. C. § 5402 — rate and apportionment
Statutes read 1 October 2026. Rates change; confirm with the recording office before you close.
Updated by the Property Tax Calculator Editorial Team. Report a correction