Delaware Real Estate Transfer Tax Calculator

Built from the statute and cross-checked against what the revenue department currently applies.

Verified September 21, 2026 · statute and revenue department cross-checked

Sale price (USD)

Who pays

Split evenly between buyer and seller unless agreed otherwise.

What to know about Delaware

Delaware has one of the highest transfer taxes in the country at 4 percent. The split is 2.5 percent state plus 1.5 percent local in almost every location; where the local rate is only 1 percent the state takes 3 percent, so the total is still 4 percent. A first-time Delaware home buyer gets their half reduced by 0.5 percent of the price up to $400,000, a maximum saving of $2,000.

Sources

Statute: 30 Del. C. § 5402

30 Del. C. § 5402
“a realty transfer tax at the rate of 3 percent of the value of the property ... unless the municipality or county where the property is located has enacted the full 1½ percent realty transfer tax ... in which case 2½ percent ... Said tax is to be apportioned equally between grantor and grantee.”

Delaware Division of Revenue, First-Time Home Buyer Credit
“the state realty transfer tax rate was increased from 1.5% to 2.5% ... If the property is located in an area that does not impose a local transfer tax, the state realty transfer tax rate is now 3%.”

Last verified: September 21, 2026.

Estimates only. Your closing agent or the county recorder issues the final figure, and exemptions can change what you owe. This page does not collect or store anything you enter.