Calculate Philadelphia Transfer Tax
| City of Philadelphia tax (3.278%) | — |
| PA State tax (1%) | — |
| Total transfer tax | — |
| Buyer pays (half) | — |
| Seller pays (half) | — |
Based on 2025 Philadelphia realty transfer tax rates. Some exemptions apply — verify with your title company.
How Philadelphia Transfer Tax Works
Philadelphia's realty transfer tax is made up of two components:
| Component | Rate | Paid By |
|---|---|---|
| City of Philadelphia | 3.278% | Split 50/50 |
| Pennsylvania State | 1.000% | Split 50/50 |
| Total | 4.278% | 2.139% each |
By default, the 4.278% total is split equally — buyer pays 2.139% and seller pays 2.139%. However, this split can be negotiated in the purchase agreement. It is not unusual for one party to agree to pay more (or all) of the transfer tax to make a deal work.
Philadelphia Transfer Tax Exemptions
Several transactions are fully or partially exempt from Philadelphia realty transfer tax:
- Transfers between spouses — fully exempt
- Transfers between parent and child — fully exempt if no money changes hands
- Divorce transfers — pursuant to a court order, fully exempt
- First-time homebuyer (Philadelphia only) — the city portion (3.278%) is exempt for first-time buyers purchasing a primary residence under $400,000
- Transfers to government entities — fully exempt
- Certain nonprofit transfers — may qualify for exemption
The first-time homebuyer exemption is significant — it can save over $13,000 on a $400K purchase. You must apply through the Philadelphia Revenue Department before or at settlement.
Philadelphia vs. Rest of Pennsylvania
Outside of Philadelphia, PA's transfer tax is much lower:
| Location | State Rate | Local Rate | Total |
|---|---|---|---|
| Philadelphia | 1% | 3.278% | 4.278% |
| Pittsburgh | 1% | 1% (city) + 1% (school) | ~3% |
| Most PA boroughs | 1% | ~1% (municipality) | ~2% |
| Some townships | 1% | 0.5–1% | 1.5–2% |
Philadelphia's 3.278% city rate is among the highest local transfer tax rates in the entire United States, making it especially important to budget for at closing.
Compare Pennsylvania to Other States
See how PA transfer tax stacks up nationally, or calculate for your specific scenario.
PA Transfer Tax Guide →Frequently Asked Questions
The total Philadelphia transfer tax rate is 4.278% — comprised of a 3.278% city realty transfer tax plus a 1% Pennsylvania state transfer tax. By default this is split equally between buyer and seller, each paying 2.139%.
First-time homebuyers purchasing a primary residence under $400,000 in Philadelphia may be exempt from the city's 3.278% portion of transfer tax. You still pay the 1% PA state tax. The exemption can save over $13,000 — apply through the Philadelphia Department of Revenue before or at settlement.
By custom and law, the 4.278% total is split 50/50 between buyer and seller (each pays 2.139%). However, this is negotiable in the purchase contract. Either party can agree to cover more of the tax to make the deal work.
Multiply the sale price by 4.278%. For example: $300,000 × 4.278% = $12,834 total. Split equally, buyer and seller each pay $6,417. For investment properties or sales above $400K, no first-time buyer exemption applies and the full rate is due.