The Massachusetts transfer tax (deed excise)
The rate, who pays it, quick examples, and the status of local transfer fee proposals.
Massachusetts charges $2.28 for every $500 of the sale price ($4.56 per $1,000), and the seller pays it at closing. On a $750,000 sale that is $3,420. Cape Cod's rate is higher, $6.48 per $1,000. No city or town in Eastern Massachusetts charges its own transfer fee as of October 2026.
Examples
| Sale price | Deed excise (most of MA) | Barnstable County |
|---|---|---|
| $500,000 | $2,280 | $3,240 |
| $750,000 | $3,420 | $4,860 |
| $1,000,000 | $4,560 | $6,480 |
| $1,500,000 | $6,840 | $9,720 |
| $2,000,000 | $9,120 | $12,960 |
The price is rounded up to the next $500 before the rate is applied. If the buyer assumes the seller's mortgage, that amount is subtracted from the price.
How it is paid
The closing attorney collects the excise from the seller's proceeds and pays it when the deed is recorded at the Registry of Deeds. The buyer separately pays the fee to record the deed and mortgage.
Proposed local transfer fees
Boston, Somerville, Cambridge, Concord, Arlington and others have asked for permission to add a local fee in the past. In 2026, Boston filed a petition (H.5464) to charge up to 2% on the portion of a sale above $2 million, paid by the seller. It needs approval from the Legislature and the Governor and had not been approved as of October 2026. We will update this guide if that changes.
Our view, from Patrick in 2020 and still today: a transfer fee adds cost to every affected sale, and building more homes near transit does more for affordability.
More transfer tax questions
Sources
Questions this page answers
What is the transfer tax in Massachusetts?
Massachusetts charges a deed excise stamp tax of $2.28 per $500 of the sale price, which works out to $4.56 per $1,000, or 0.456%. In Barnstable County (Cape Cod) the combined rate is $6.48 per $1,000.
Who pays the transfer tax in Massachusetts, the buyer or the seller?
The seller. The excise is paid when the deed is recorded, and it is normally deducted from the seller's proceeds at closing.
How much is the transfer tax on a $1 million house in Massachusetts?
About $4,560 outside Barnstable County.
Does Boston have its own transfer tax?
Not as of October 2026. Boston has asked the Legislature for permission to charge up to 2% on the portion of sales above $2 million. That petition has not been approved.
Is the transfer tax tax-deductible?
For sellers, the deed excise is generally treated as a selling expense that reduces the gain on the sale, not as a deductible tax. Ask your tax professional.