Maine

For Maine, tax name is Real Estate Transfer Tax; state rate is $2.20 for each $500 or fractional part of $500 of the value of the property being transferred; rate brackets is For transfers that occur on or after November 1, 2025, if the value of the property being transferred exceeds $1 million, an additional tax of $3.80 is imposed on each $500 or fractional part of $500 that exceeds $1 million; who pays is The tax is imposed ½ on the grantor (seller), and ½ on the grantee (buyer); citation is 36 M.R.S. §§ 4641 - 4641-N, verified against its source on 2026-08-31.

Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.

What the source says

Transfer Tax 36 M.R.S. §§ 4641 - 4641-N The Real Estate Transfer Tax ("RETT") is a tax collected on the sale of real estate, including the transfer or acquisition of a direct or indirect controlling interest of an entity with a fee interest in real property (also known as the Controlling Interest Transfer Tax, or “CITT”). The rate of tax is $2.20 for each $500 or fractional part of $500 of the value of the property being transferred. The tax is imposed ½ on the grantor (seller), and ½ on the grantee (buyer). For transfers that occur on or after November 1, 2025, if the value of the property being transferred exceeds $1 million, an additional tax of $3.80 is imposed on each $500 or fractional part of $500 that exceeds $1 million.

— maine.gov, retrieved 2026-08-31

Source

• maine.govhttps://www.maine.gov/revenue/taxes/property-tax/transfer-tax

Last verified against source: 2026-08-31. Due for re-check by 2027-08-31. This page as Markdown · OKF bundle · full dataset as JSON.