One-time deed tax
Georgia Transfer Tax Calculator
Georgia charges $1 for the first $1,000 or fraction, then 10 cents for each additional $100 or fraction. The seller is legally liable, although the contract can assign payment to the buyer.
Updated 1 primary source Editorial policy
Georgia transfer tax estimator
Georgia Department of Revenue — real estate transfer tax. 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 Georgia property tax calculator is the page you want.
What the statute says
| Item | Georgia |
|---|---|
| First $1,000 or fraction | $1.00 |
| Each additional $100 or fraction | $0.10 |
| Who pays | Seller is liable; the sales contract may assign payment to the buyer (Georgia Department of Revenue). |
Georgia charges $1 on the first $1,000 or fraction and rounds each later $100 fraction up. For example, $300,050 has one additional $100 increment beyond $300,000, making the state transfer tax $300.10. The calculator uses the taxable deed consideration after any applicable exclusion for an existing lien.
No tax is imposed when the consideration or value does not exceed $100. A lien or encumbrance existing before the sale and not removed by the sale is excluded from the taxable consideration under O.C.G.A. § 48-6-1.
The transfer tax must be paid before the deed is recorded by the superior court clerk.
Sources
- dor.georgia.govGeorgia Department of Revenue — real estate transfer tax
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