Reference Source

Pennsylvania

For Pennsylvania, tax name is realty transfer tax; state rate is 1 percent on the value of real estate (including contracted-for improvements to property) transferred by deed, instrument, long-term lease or other writing; who pays is Both grantor and grantee are held jointly and severally liable for payment of the tax; local add-on is Pennsylvania realty transfer tax is collected, often along with an additional local realty transfer tax, by county Recorders of Deeds, verified against its source on 2026-08-31.

State
Pennsylvania our reading
Tax name
realty transfer tax verified
State rate
1 percent on the value of real estate (including contracted-for improvements to property) transferred by deed, instrument, long-term lease or other writing verified
Who pays
Both grantor and grantee are held jointly and severally liable for payment of the tax verified
Local add-on
Pennsylvania realty transfer tax is collected, often along with an additional local realty transfer tax, by county Recorders of Deeds verified
Sourcerevenue.pa.gov
Verified
Review by
DatasetReal estate transfer tax by state: rate, who pays, brackets and first-time buyer relief

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

Pennsylvania realty transfer tax is imposed at a rate of 1 percent on the value of real estate (including contracted-for improvements to property) transferred by deed, instrument, long-term lease or other writing. Both grantor and grantee are held jointly and severally liable for payment of the tax.

revenue.pa.gov, retrieved 2026-08-31

Where each value comes from

The value above is stated away from the sentence quoted with the answer, so the passage that states it is shown here too.

Local add-on

Pennsylvania realty transfer tax is collected, often along with an additional local realty transfer tax, by county Recorders of Deeds. The Recorders of Deeds remit the commonwealth's 1 percent to the Department of Revenue, and the locals have the option to share their realty transfer tax among school districts and municipalities.

— all from revenue.pa.gov, retrieved 2026-08-31

Source

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