One-time deed tax
Vermont Transfer Tax Calculator
Vermont’s transfer result depends on the approved property-use category and financing. The Clean Water surcharge is a separate component.
Updated 4 primary sources Editorial policy
Vermont transfer tax estimator
- Property transfer tax $3,500.00
- Clean Water surcharge $440.00
32 V.S.A. §9602 — transfer tax; 32 V.S.A. §9602a — surcharge; 32 V.S.A. §9604 — liability; Vermont Department of Taxes — current rates and categories. 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 Vermont property tax calculator is the page you want.
What the statute says
| Item | Vermont |
|---|---|
| Who pays | The transferee is liable under 32 V.S.A. §9604 unless the parties agree otherwise. Confirm the return category and exemptions before recording. |
For an ordinary principal residence, 0.5% applies to the first $200,000; 1.25% plus the 0.22% surcharge applies above it. A qualifying assisted-financing principal residence has a $250,000 exempt threshold instead. These categories require confirmation, not just an intended move.
A fit-for-year-round residential property that is neither the transferee’s principal residence nor subject to the landlord-certificate condition uses 3.4% plus 0.22%. Other ordinary taxable property generally uses 1.25% plus 0.22%. Co-operatives, controlling-interest transfers and other exemptions need review outside this ordinary-deed model.
Scope of this result. The worksheet calculates the property transfer tax and Clean Water surcharge. It excludes income-tax withholding, land-gains tax, recording fees and other closing adjustments.
The 2026 source pages distinguish a principal residence from nonprincipal residential and long-term rental property. Use the category accepted for the actual return; the result is not an exemption determination.
Sources
- legislature.vermont.gov32 V.S.A. §9602 — transfer tax
- legislature.vermont.gov32 V.S.A. §9602a — surcharge
- legislature.vermont.gov32 V.S.A. §9604 — liability
- tax.vermont.govVermont Department of Taxes — current rates and categories
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