# Maine — Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief

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.

- **State:** Maine _(our reading, not quoted from the source)_
- **Tax name:** Real Estate Transfer Tax _(verified: appears in the quote below)_
- **State rate:** $2.20 for each $500 or fractional part of $500 of the value of the property being transferred _(verified: appears in the quote below)_
- **Rate brackets:** 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 _(verified: appears in the quote below)_
- **Who pays:** The tax is imposed ½ on the grantor (seller), and ½ on the grantee (buyer) _(verified: appears in the quote below)_
- **Citation:** 36 M.R.S. §§ 4641 - 4641-N _(verified: appears in the quote below)_

## 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.

## Source

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

Last verified: 2026-08-31. Review by: 2027-08-31.
Part of [Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief](https://referencesource.org/state-real-estate-transfer-tax/).