Pennsylvania Realty Transfer Tax Calculator 2026 β Philadelphia, Pittsburgh & All PA
Calculate Pennsylvania Realty Transfer Tax for all counties. Philadelphia 4.278%, Pittsburgh 4%, Standard PA 2%. Includes family transfer exemptions, controlling interest transfers, and buyer/seller split.
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Percentage of entity interest being transferred (must exceed 50%) %
Custom is 50/50 split but parties can negotiate RTT Breakdown by Component
How Pennsylvania Realty Transfer Tax Works
Pennsylvania imposes Realty Transfer Tax under 72 P.S. Β§8101-C whenever real property is transferred. The tax has two layers: the state 1% component collected by the Commonwealth, and the local component set by each municipality/school district.
PA State RTT = Sale Price Γ 1%
Local RTT = Sale Price Γ Local Rate
Total RTT = PA State RTT + Local RTT
Buyer Pays = Total RTT Γ Buyer %
Seller Pays = Total RTT Γ (1 β Buyer %)
Standard PA: 2% total | Philadelphia: 4.278% | Pittsburgh: 4%
Exempt: Spouse transfers, parent-child direct lineal transfers
Controlling Interest: RTT on property value Γ % interest transferred
Local RTT = Sale Price Γ Local Rate
Total RTT = PA State RTT + Local RTT
Buyer Pays = Total RTT Γ Buyer %
Seller Pays = Total RTT Γ (1 β Buyer %)
Standard PA: 2% total | Philadelphia: 4.278% | Pittsburgh: 4%
Exempt: Spouse transfers, parent-child direct lineal transfers
Controlling Interest: RTT on property value Γ % interest transferred
Example β $400K home in Philadelphia, 50/50 split:
State RTT: $400,000 Γ 1% = $4,000
Philly local RTT: $400,000 Γ 3.278% = $13,112
Total RTT: $17,112 (4.278%)
Buyer pays: $8,556 | Seller pays: $8,556
Same home in suburban PA (2% rate): $8,000 total β $9,112 less
State RTT: $400,000 Γ 1% = $4,000
Philly local RTT: $400,000 Γ 3.278% = $13,112
Total RTT: $17,112 (4.278%)
Buyer pays: $8,556 | Seller pays: $8,556
Same home in suburban PA (2% rate): $8,000 total β $9,112 less
Sources & References (click to expand)
- 72 P.S. Β§8101-C β Pennsylvania Realty Transfer Tax Act (full statute)
- Philadelphia Revenue β Realty Transfer Tax (4.278% rate detail)
- PA Department of Revenue β Realty Transfer Tax (forms, exemptions, rates)
- PA Form REV-183 β Realty Transfer Tax Statement of Value (filed at deed recording)
- City of Pittsburgh β Realty Transfer Tax (city 3% local rate)
Extended
Multi-Jurisdiction Transfer Tax Comparison
Compare PA cities vs neighboring states (NJ, NY, DE, OH). SVG bar chart of total transfer tax by jurisdiction.
Compare transfer tax across Pennsylvania jurisdictions and neighboring states. See how location choice affects total transaction cost.
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Transfer Tax by Jurisdiction
Multi-Jurisdiction Transfer Tax Comparison
| Jurisdiction | State Rate | Local Rate | Total Rate | Total Tax | Buyer Pays (50%) | Seller Pays (50%) |
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PA Family Transfer Exemption Analyzer
| Relationship | PA RTT Exempt? | Tax if Not Exempt | Tax Savings | Form Required |
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Frequently Asked Questions
What is Pennsylvania Realty Transfer Tax and who pays it?
Pennsylvania imposes a 1% state Realty Transfer Tax (RTT) on the sale or transfer of real property. Most Pennsylvania municipalities and school districts also impose a local RTT of 1%, making the combined standard rate 2%. By custom, buyer and seller typically split the total RTT 50/50 (each pays 1%). However, this is negotiable β the parties can agree to any split, but the Commonwealth holds both parties jointly and severally liable for the full tax. RTT is generally based on the greater of the sale price or the assessed value times a common level ratio (CLR) factor.
What is the Philadelphia Realty Transfer Tax rate?
Philadelphia imposes its own local transfer tax in addition to the 1% state RTT. Philadelphia's total combined rate is 4.278%: the state portion (1%) plus Philadelphia city/school district combined local rate (3.278%). This makes Philadelphia one of the highest real estate transfer tax jurisdictions in the US. For a $500,000 home in Philadelphia, the total RTT is $21,390 β significantly more than the $10,000 that would apply in most Pennsylvania counties.
What family transfers are exempt from Pennsylvania RTT?
Pennsylvania law provides exemptions for certain family transfers: direct lineal ascendants and descendants (parent to child, grandparent to grandchild) are fully exempt from the 2% combined RTT. Transfers between spouses are also exempt. Sibling-to-sibling transfers are NOT automatically exempt (this is a common misconception). Transfers between legally recognized domestic partners are exempt in some jurisdictions but not statewide. The exemption applies when the transfer is either a gift or at below-market value β arm's length sales between family members at fair market value are still taxed.
What is a "controlling interest" transfer and why is it taxed?
Pennsylvania taxes the sale of a "controlling interest" (more than 50%) in an entity that owns Pennsylvania real property, even if the real estate itself is not formally conveyed. For example, selling 60% of an LLC that owns an office building in PA triggers RTT on the proportionate share of the property's value. This anti-avoidance rule prevents buyers and sellers from structuring transactions as entity sales purely to avoid transfer taxes. The RTT is calculated on the property's assessed value times the CLR, multiplied by the percentage interest transferred.
When is PA Realty Transfer Tax due and how is it paid?
PA RTT is due at the time of recording the deed. The county recorder of deeds collects the RTT simultaneously with recording fees. Payment is made by certified check or wire transfer. If the deed is not recorded promptly, interest and penalties can accrue. The tax is reported on Form REV-183 (Realty Transfer Tax Statement of Value), which must accompany the deed at recording. A separate form must be filed when a deed is exempt from RTT to document the basis for exemption.