# Massachusetts — Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief For Massachusetts, tax name is excise taxes; state rate is exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars; local add-on is provided, however, that in Barnstable county, the excise tax herein specified shall be one dollar and fifty cents for each five hundred dollars or fractional part of said consideration, excluding a consideration of between zero and one hundred dollars; minimum or exemption floor is when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars; citation is Chapter 64D, Section 1, verified against its source on 2026-08-31. - **State:** Massachusetts _(our reading, not quoted from the source)_ - **Tax name:** excise taxes _(verified: appears in the quote below)_ - **State rate:** exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars _(verified: appears in the quote below)_ - **Local add-on:** provided, however, that in Barnstable county, the excise tax herein specified shall be one dollar and fifty cents for each five hundred dollars or fractional part of said consideration, excluding a consideration of between zero and one hundred dollars _(verified: appears in the quote below)_ - **Minimum or exemption floor:** when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars _(verified: appears in the quote below)_ - **Citation:** Chapter 64D, Section 1 _(verified: appears in its own passage below)_ ## What the source says > Section 1: Rate of taxation; instrument excepted Section 1. There shall be levied, collected and paid, for and in respect of the deeds, instruments and writings hereinafter mentioned and described, or for or in respect of the vellum, parchment or paper upon which such deeds, instruments or writings, or any of them are written or printed, the excise taxes herein specified:— Deed, instrument or writing, whereby any lands, tenements or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her or their direction, when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars; provided, however, that in Barnstable county, the excise tax herein specified shall be one dollar and fifty cents for each five hundred dollars or fractional part of said consideration, excluding a consideration of between zero and one hundred dollars. ## Where each value comes from This source states these in separate places, so each value is shown with the passage that states it. ### Citation > General Law - Part I, Title IX, Chapter 64D, Section 1 ## Sources disagree More than one authority states this, and they do not state the same thing. Both are reproduced with the source each came from. ### Tax name malegislature.gov says tax name is **excise taxes**, as of 2026-08-31. > Section 1: Rate of taxation; instrument excepted Section 1. There shall be levied, collected and paid, for and in respect of the deeds, instruments and writings hereinafter mentioned and described, or for or in respect of the vellum, parchment or paper upon which such deeds, instruments or writings, or any of them are written or printed, the excise taxes herein specified:— Deed, instrument or writing, whereby any lands, tenements or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her or their direction, when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars; provided, however, that in Barnstable county, the excise tax herein specified shall be one dollar and fifty cents for each five hundred dollars or fractional part of said consideration, excluding a consideration of between zero and one hundred dollars. Source: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1 massrods.com says tax name is **excise tax**, as of 2026-08-31. > Excise Tax Calculator The effective tax rate is $2.28 per $500 or fraction thereof of taxable value. There is no excise tax due where the consideration stated is less than $100.00. Source: https://massrods.com/suffolk/excise-tax-calculator/ ### State rate malegislature.gov says state rate is **exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars**, as of 2026-08-31. > Section 1: Rate of taxation; instrument excepted Section 1. There shall be levied, collected and paid, for and in respect of the deeds, instruments and writings hereinafter mentioned and described, or for or in respect of the vellum, parchment or paper upon which such deeds, instruments or writings, or any of them are written or printed, the excise taxes herein specified:— Deed, instrument or writing, whereby any lands, tenements or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her or their direction, when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars; provided, however, that in Barnstable county, the excise tax herein specified shall be one dollar and fifty cents for each five hundred dollars or fractional part of said consideration, excluding a consideration of between zero and one hundred dollars. Source: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1 massrods.com says state rate is **The effective tax rate is $2.28 per $500 or fraction thereof of taxable value**, as of 2026-08-31. > Excise Tax Calculator The effective tax rate is $2.28 per $500 or fraction thereof of taxable value. There is no excise tax due where the consideration stated is less than $100.00. Source: https://massrods.com/suffolk/excise-tax-calculator/ ### Minimum or exemption floor malegislature.gov says minimum or exemption floor is **when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars**, as of 2026-08-31. > Section 1: Rate of taxation; instrument excepted Section 1. There shall be levied, collected and paid, for and in respect of the deeds, instruments and writings hereinafter mentioned and described, or for or in respect of the vellum, parchment or paper upon which such deeds, instruments or writings, or any of them are written or printed, the excise taxes herein specified:— Deed, instrument or writing, whereby any lands, tenements or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her or their direction, when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars; provided, however, that in Barnstable county, the excise tax herein specified shall be one dollar and fifty cents for each five hundred dollars or fractional part of said consideration, excluding a consideration of between zero and one hundred dollars. Source: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1 massrods.com says minimum or exemption floor is **There is no excise tax due where the consideration stated is less than $100.00**, as of 2026-08-31. > Excise Tax Calculator The effective tax rate is $2.28 per $500 or fraction thereof of taxable value. There is no excise tax due where the consideration stated is less than $100.00. Source: https://massrods.com/suffolk/excise-tax-calculator/ ## Source - https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1 - https://massrods.com/suffolk/excise-tax-calculator/ 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/).