New Jersey 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
The statute and the actual bill do not match.
Older guides say the 1 percent mansion tax is paid by the buyer. Since July 10, 2025 the seller pays it and the rate rises to as much as 3.5 percent.
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Who pays

Seller pays both the transfer fee and, since July 2025, the mansion tax.

What to know about New Jersey

Two separate charges apply. The Realty Transfer Fee is graduated per $500 slice. Above $1 million a second fee kicks in that applies to the entire price, so a $2,000,001 sale jumps from 1 percent to 2 percent on the whole amount. A reduced schedule exists for sellers who are 62 or older, blind or disabled.

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Sources

Statute: N.J.S.A. 46:15-7 et seq., as amended by P.L. 2025 c.69
New Jersey Division of Taxation, Realty Transfer Fee
“The State imposes a Realty Transfer Fee (RTF) on the seller of real property for recording a deed for the sale.”
New Jersey Division of Taxation, Graduated Percent Fee notice
“On June 30, 2025, P.L 2025, c. 69 was enacted to take effect on July 10, 2025. The 1% fee on transfers for consideration over $1 million now is a Graduated Percent Fee ... it is legally imposed on the grantor instead of the grantee.”


Last verified: September 21, 2026.
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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.