# Minnesota — Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief For Minnesota, tax name is Deed Tax; state rate is 0.0033 of the net consideration; rate brackets is State rate for all Minnesota counties | 0.0033 | N/A | Hennepin County (ERF Tax) | 0.0033 | 0.0001 | Ramsey County (ERF Tax) | 0.0033 | 0.0001; local add-on is Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax); citation is Minnesota Statute 287.21 subdivision 1[d], verified against its source on 2026-08-31. - **State:** Minnesota _(our reading, not quoted from the source)_ - **Tax name:** Deed Tax _(verified: appears in the quote below)_ - **State rate:** 0.0033 of the net consideration _(verified: appears in the quote below)_ - **Rate brackets:** State rate for all Minnesota counties | 0.0033 | N/A | Hennepin County (ERF Tax) | 0.0033 | 0.0001 | Ramsey County (ERF Tax) | 0.0033 | 0.0001 _(verified: appears in its own passage below)_ - **Local add-on:** Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax) _(verified: appears in the quote below)_ - **Citation:** Minnesota Statute 287.21 subdivision 1[d] _(verified: appears in its own passage below)_ - **Minimum or exemption floor:** when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65 _(per revisor.mn.gov, not stated by the source above)_ ## What the source says > The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax). ## Where each value comes from This source states these in separate places, so each value is shown with the passage that states it. ### Rate brackets > State/County | Deed Tax Rate | Environmental Response Fund Rate | State rate for all Minnesota counties | 0.0033 | N/A | Hennepin County (ERF Tax) | 0.0033 | 0.0001 | Ramsey County (ERF Tax) | 0.0033 | 0.0001 | ### Citation > Execution and Delivery: Deed Tax is due when a taxable deed or instrument is presented for recording. (See Minnesota Statute 287.21 subdivision 1[d].) ## 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 revenue.state.mn.us says tax name is **Deed Tax**, as of 2026-08-31. > The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax). Source: https://www.revenue.state.mn.us/deed-tax-rate revisor.mn.gov says tax name is **deed tax**, as of 2026-08-31. > 287.21 IMPOSITION OF TAX; DETERMINATION OF TAX. § Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument by which any real property in this state is granted, assigned, transferred, or otherwise conveyed. The tax applies against the net consideration. For purposes of the tax, the conversion of a corporation to a limited liability company, a limited liability company to a corporation, a partnership to a limited partnership, a limited partnership to another limited partnership or other entity, or a similar conversion of one entity to another does not grant, assign, transfer, or convey real property. (b) The tax is determined in the following manner: (1) when transfers are made by instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is $1.65; (2) when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration. Source: https://www.revisor.mn.gov/statutes/cite/287.21 ### State rate revenue.state.mn.us says state rate is **0.0033 of the net consideration**, as of 2026-08-31. > The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax). Source: https://www.revenue.state.mn.us/deed-tax-rate revisor.mn.gov says state rate is **when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration**, as of 2026-08-31. > 287.21 IMPOSITION OF TAX; DETERMINATION OF TAX. § Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument by which any real property in this state is granted, assigned, transferred, or otherwise conveyed. The tax applies against the net consideration. For purposes of the tax, the conversion of a corporation to a limited liability company, a limited liability company to a corporation, a partnership to a limited partnership, a limited partnership to another limited partnership or other entity, or a similar conversion of one entity to another does not grant, assign, transfer, or convey real property. (b) The tax is determined in the following manner: (1) when transfers are made by instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is $1.65; (2) when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration. Source: https://www.revisor.mn.gov/statutes/cite/287.21 ### Citation revenue.state.mn.us says citation is **Minnesota Statute 287.21 subdivision 1[d]**, as of 2026-08-31. > The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax). Source: https://www.revenue.state.mn.us/deed-tax-rate revisor.mn.gov says citation is **287.21 IMPOSITION OF TAX; DETERMINATION OF TAX.**, as of 2026-08-31. > 287.21 IMPOSITION OF TAX; DETERMINATION OF TAX. § Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument by which any real property in this state is granted, assigned, transferred, or otherwise conveyed. The tax applies against the net consideration. For purposes of the tax, the conversion of a corporation to a limited liability company, a limited liability company to a corporation, a partnership to a limited partnership, a limited partnership to another limited partnership or other entity, or a similar conversion of one entity to another does not grant, assign, transfer, or convey real property. (b) The tax is determined in the following manner: (1) when transfers are made by instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is $1.65; (2) when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration. Source: https://www.revisor.mn.gov/statutes/cite/287.21 ## Source - https://www.revenue.state.mn.us/deed-tax-rate - https://www.revisor.mn.gov/statutes/cite/287.21 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/).