DeedCalculator.comPhiladelphia Real Estate Transfer Tax Calculator
For a detailed, itemized tax component breakdown, please scroll below.
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✓ Verified Rate EnginePhiladelphia Neighborhoods Covered
This Philadelphia, Pennsylvania real estate transfer tax calculator covers properties throughout the city, including: Center City · Northeast Philadelphia · South Philadelphia · West Philadelphia · Germantown · Roxborough. Properties in other Philadelphia neighborhoods are also covered.
Estimated Tax Summary
Itemized Tax Component Breakdown
| Tax Jurisdiction / Component | Rate | Amount |
|---|---|---|
| 1. State Tax Component | 1.00% | $5,000.00 |
| 2. Local / County Transfer Tax Component | 0.50% | $17,890.00 |
Property Transfer Tax Examples for Philadelphia
Review estimated property transfer tax liabilities across common property purchase price tiers in Philadelphia (Pennsylvania):
| Sale Price | State Tax Component | County / City Component | Total Estimated Transfer Tax |
|---|---|---|---|
| $300,000.00 | $3,000.00 | $10,734.00 | $13,734.00 |
| $500,000.00 | $5,000.00 | $17,890.00 | $22,890.00 |
| $1,000,000.00 | $10,000.00 | $35,780.00 | $45,780.00 |
About Philadelphia Real Estate Transfer Tax
When executing a property transfer in Philadelphia (Pennsylvania), statutory transfer taxes are assessed according to transaction value and local municipal codes.
Applicable Rate Schedule
Tax Base & Valuation Rules
Arm's-length monetary consideration plus assumed debt. Non-arm's-length uses OPA Assessed Value × STEB CLR factor.
Official Government Authority Citation
Who Pays? Legal Liability vs. Customary Allocation
Customary 50/50 split between buyer and seller.
Verified Statutory Exemptions
- Direct Family: Exempt for direct relatives. Source Citation: 72 P.S. § 8102-CSource Citation:Philadelphia Realty Transfer Tax (Exemptions)
Frequently Asked Questions
The combined real estate transfer tax rate in Philadelphia, Pennsylvania, is 4.578% for taxable property transfers occurring on or after July 1, 2025. This includes the 3.578% City of Philadelphia realty transfer tax and the 1% Pennsylvania state realty transfer tax. For example, a taxable property transfer valued at $500,000 would result in an estimated combined transfer tax of $22,890, before any applicable exemptions or other recording fees.
To calculate Philadelphia realty transfer tax on an arm's-length property sale, multiply the taxable consideration by 4.578%. Taxable consideration generally includes the property's sale price plus qualifying debts or liabilities assumed by the buyer. For example, a $400,000 Philadelphia home purchase with $20,000 in assumed debt produces a taxable consideration of $420,000 and an estimated transfer tax of $19,227. For transfers without an actual sale price or readily ascertainable consideration, the applicable computed value may be determined using the property's assessed value and the applicable Common Level Ratio.
Philadelphia real estate transfer tax is commonly divided equally between the buyer and seller under their closing agreement, but an equal split is not legally required. The City of Philadelphia can collect the full amount from either party. Pennsylvania law also makes the grantor and grantee jointly and severally liable for the state realty transfer tax. Buyers and sellers should confirm their agreed payment arrangement in the purchase agreement and closing documents.
Certain qualifying family property transfers are exempt from Philadelphia realty transfer tax. The City's published guidance includes transfers between spouses, direct ascendants and descendants, such as parents, children, grandparents and grandchildren, and siblings, including legally adopted and half siblings. Certain spouses of these family members may also qualify. Supporting documentation is required to establish eligibility. Transfers under a will may also qualify for an exemption, although outstanding mortgages, liens or other debts can affect the tax treatment.
Philadelphia realty transfer tax is due when the deed or other taxable transfer document is presented for recording with the Department of Records. The City also provides up to 30 days after acquiring the property to pay the tax. Buyers and sellers should arrange payment as part of the closing and recording process to avoid payment delays, penalties or complications with recording the transfer document.