Every Maryland home sale pays the same state transfer tax. What changes from county to county is everything on top of it: the county transfer tax, the recordation tax, the property tax bill the buyer takes on, and the offices that handle the deed before it is recorded. The calculator above works out the taxes for your price; this page explains each one, who usually pays it, and what else goes into your closing costs.
Tax rates are for FY2027 (July 1, 2026 - June 30, 2027). Every figure is general information: the taxes on your sale depend on your contract and the facts of the transfer. To find your county first, see the areas we serve.
The three taxes every sale pays
- State transfer tax: 0.5% of the price, wherever the home is.
- County transfer tax: set by each county, or by Baltimore City. Calvert County charges none.
- Recordation tax: a set amount for each $500 of the price, again set locally.
How recordation tax is worked out
Recordation tax per $500 of the price: Anne Arundel $3.50, Baltimore City $5.00, Baltimore County $2.50, Howard $2.50, Prince George’s $2.75, Calvert $5.00 and Queen Anne’s $4.95.
Any part of $500 is taxed as a full $500, so the price is rounded up to the next $500 first. That is why our figures can be a few dollars higher than a quick percentage.
The buyer’s loan, and refinancing
The buyer’s mortgage does not normally bring a second recordation tax bill. A purchase-money mortgage or deed of trust for the home being bought is not taxed when it meets the statute’s conditions, including being signed within 30 days of the deed and recorded no later than 30 days after the deed is recorded.
A refinance has its own rule. When the original borrower refinances, the new mortgage or deed of trust is exempt up to the unpaid principal of the loan being refinanced, and recordation tax is due only on any new money above that. The borrower states the unpaid balance in the loan papers or in a sworn affidavit. Call us at (410) 768-2300 and we will explain how this works for your refinance.
Who pays which tax
Unless the contract says otherwise, Maryland law presumes the buyer and seller split all three taxes equally. Many contracts change that split, so read the one you sign. The calculator shows the default split, and its buyer and seller views show each side’s share. Our guide to who pays transfer tax in Maryland covers the rule, what a contract can change and a worked example.
The rules change when every buyer is buying a first Maryland home to live in and signs a sworn statement saying so. The state rate drops to 0.25% and the seller pays all of it. The county transfer and recordation tax become the seller’s bill too, unless the contract expressly hands them to the buyer. Our first-time buyer transfer tax guide explains who qualifies and the statement each buyer signs.
Breaks for buyers who will live in the home
- Baltimore City. Under the city code, the first $22,000 of the price comes off the city recordation tax, at any price, when the buyer swears they will live in the home for at least 7 of the next 12 months. The same $22,000 comes off the city transfer tax only when the price is under $250,000. The city code gives the saving to the buyer unless the seller is paying the whole tax, and the break is not limited to first-time buyers.
- Baltimore County. The first $22,000 of the price is left out of the county transfer tax when the home will be the buyer’s principal residence. The county code sets the conditions, so ask us whether your purchase qualifies.
- Queen Anne’s County. The county’s tax rates page lists a county transfer tax of 0.25% instead of 0.5% for first-time Maryland buyers who will live in the home.
- Howard and Prince George’s. Howard County has a narrower program for Howard County police officers and deputy sheriffs, Howard County fire and rescue members, and teachers employed by the Howard County Board of Education: no county transfer tax on a first home purchase in Howard County, and a reduced rate on a later one, if the buyer lives in the home and stays in the job for 3 years. Prince George’s County has a similar break for county classroom teachers, police officers and deputy sheriffs. Raise these early: the forms must be completed before the deed is presented.
We found no general county first-time buyer break in the other jurisdictions in the calculator, and the Department of Legislative Services guide to local taxes lists none for them.
Closing costs by county
Every Maryland sale pays the state transfer tax of 0.5% (0.25% for first-time Maryland buyers, paid by the seller). The county transfer tax and the recordation tax are set locally. Totals are at each jurisdiction’s median sale price for a buyer who will not live in the home, with the contract silent on who pays.
| Jurisdiction | County transfer tax | Recordation tax | Taxes at the median price |
|---|---|---|---|
| Anne Arundel County | 1% 1.5% of the whole price at $1 million or more | $3.50 per $500 | $11,219.85 on $509,990 Open in the calculator for Anne Arundel County |
| Baltimore City | 1.5% First $22,000 exempt for a buyer who will live in the home (transfer tax only under $250,000)Separate yield tax over $1,000,000 | $5.00 per $500 | $8,550 on $285,000 Open in the calculator for Baltimore City |
| Baltimore County | 1.5% First $22,000 exempt for a buyer who will live in the home | $2.50 per $500 | $9,825 on $393,000 Open in the calculator for Baltimore County |
| Calvert County | None | $5.00 per $500 | $7,500 on $500,000 Open in the calculator for Calvert County |
| Howard County | 1.25% | $2.50 per $500 | $14,411.25 on $640,500 Open in the calculator for Howard County |
| Prince George’s County | 1.4% | $2.75 per $500 | $11,588.50 on $473,000 Open in the calculator for Prince George’s County |
| Queen Anne’s County | 0.5% 0.25% county rate for first-time Maryland buyers who will live in the home | $4.95 per $500 | $10,895.25 on $547,500 Open in the calculator for Queen Anne’s County |
The other 17 Maryland jurisdictions
We settle in all of them. Their rates are not in the calculator yet: we add each county once we have checked its rates against the official sources.
- Allegany County
- Caroline County
- Carroll County
- Cecil County
- Charles County
- Dorchester County
- Frederick County
- Garrett County
- Harford County
- Kent County
- Montgomery County
- St. Mary’s County
- Somerset County
- Talbot County
- Washington County
- Wicomico County
- Worcester County
For a property in a county not yet in the calculator, get an instant quote or call (410) 768-2300 and we will give you the figures. Median sale prices: SDAT, improved owner-occupied homes, July 2025 - June 2026. Rates for FY2027 (July 1, 2026 - June 30, 2027), checked November 12, 2026. Sources 8, 9.
The most expensive homes
Two jurisdictions charge more at the top of the market. Once the price reaches $1,000,000, Anne Arundel’s county transfer tax rises to 1.5% of the whole price, not just the part above that line, so a $1,200,000 sale there pays $32,400 in taxes. Baltimore City adds a separate yield tax when the price is over $1,000,000. It is figured from the city transfer and recordation taxes on the sale and paid by a separate check. The calculator includes it; ask us to confirm the amount on your sale.
What else is in your closing costs
The taxes are usually the largest government charge, but they are not the whole bill. The rest depends on your loan, your title company and the date you settle.
- Title insurance. If you take out a mortgage, your lender will usually require a lender’s policy. An owner’s policy is optional in Maryland, and its premium is paid once, at settlement. How premiums are set is explained in what title insurance costs in Maryland; what an owner’s policy protects is on why title insurance.
- Settlement and title charges. The title search, settlement fee and related services. Our instant quote shows them with the title premiums for your price and county.
- Lender charges. Your lender’s fees and any prepaid interest and escrow deposits. They appear on the Closing Disclosure, which your lender must get to you at least three business days before the loan closes.
- Recording fees. The Clerk of the Circuit Court charges a fee to record the deed and the mortgage.
- Prorations. The current year’s property tax, and any association dues, are usually shared out by date on the settlement statement.
- For sellers. The payoff of any mortgage or lien, the commission the listing agreement sets, and the seller’s share of the taxes. A seller who does not live in Maryland can also have state income tax withheld at settlement; see nonresident seller withholding.
Property tax and the homestead cap
The local rate gives a buyer a rough idea of the next tax bill. County rates per $100 of assessed value for FY2027 (July 1, 2026 - June 30, 2027), each plus the state’s $0.112:
| Jurisdiction | County rate per $100 | Homestead cap on county tax |
|---|---|---|
| Anne Arundel County | $0.968 | 2% |
| Baltimore City | $2.248 | 4% |
| Baltimore County | $1.10 | 4% |
| Howard County | $1.044, plus a fire tax and, in the Metropolitan District, an ad valorem charge | 5% |
| Prince George’s County | $1.00 general rate, plus other county-area rates | 3% |
| Calvert County | $0.967 | 10% |
| Queen Anne’s County | $0.80 | 5% |
Towns with their own government, such as Annapolis, Bowie, Laurel and Chesapeake Beach, add a town rate, charge a lower county rate, and may use a different cap. The seller’s homestead credit does not pass to you, so you apply for your own; our homestead tax credit guide explains when and how.
Where the deed is taxed and recorded
A deed is recorded in the land records of the Circuit Court for the county (or Baltimore City) where the home is. Several jurisdictions first want the deed checked, or their transfer and recordation tax paid, at a separate office.
- Anne Arundel: county transfer and recordation tax are paid to the county (any county Cashier’s Office, Glen Burnie included), and the deed is recorded with the Clerk of the Circuit Court at 8 Church Circle in Annapolis.
- Baltimore City: the city’s Transfer and Recordation Tax Office in the Abel Wolman Municipal Building, with a current lien certificate and every lien on it paid, then the Circuit Court on North Calvert Street. The city’s property transfer page lists walk-in processing on Mondays and Wednesdays.
- Baltimore County: the Office of Budget and Finance in Towson reviews the deed and collects the county taxes, and its instructions have called for a lien certificate with the deed. Then the Circuit Court on Bosley Avenue.
- Howard: county transfer and recordation tax are paid to the county Recordation Tax Office in the George Howard Building. The state transfer tax and recording fees are paid to the Clerk of the Circuit Court in Ellicott City, where the deed is recorded.
- Prince George’s: the deed is recorded at the Circuit Court in Upper Marlboro.
- Calvert: stamped by the county Water and Sewerage Division and then the Treasurer, then recorded at the Circuit Court in Prince Frederick.
- Queen Anne’s: the deed is recorded at the Circuit Court in Centreville.
Office steps and hours change, so we check each county’s current requirements before a deed goes for recording.
A mailing address does not tell you the county. A “Laurel” address, for example, can be in Prince George’s, Howard or Anne Arundel County, and each charges a different transfer tax. Our guide to which Maryland county your address is in shows how to check before you rely on any figure.
On settlement day
The taxes are paid out of the money collected at settlement, and the settlement statement shows each one and who pays it. How a Maryland settlement works walks through the day. We send wire instructions by email, and fraudsters fake them. Before you wire any money, confirm the instructions by calling our office at (410) 768-2300, the number on this website, never a number taken from an email. Our wire fraud warning explains more.
How we help
Our settlements are led by attorneys. We search the title, hold the escrow money, issue lender’s policies and, if you choose one, an owner’s policy through Stewart Title, and get the deed taxed and recorded in the right county. You can settle at our office at 306 Crain Hwy N in Glen Burnie, or we come to you anywhere in Maryland at no extra cost, with weekend and after-hours times by appointment. Buying or selling from outside Maryland? We arrange a remote settlement. See residential settlements for purchases and sales.