MARYLAND Transfer / Recordation Charts (As of November 1, 2020) Rate are subject to change.

Jurisdiction

Recordation Tax1

County Transfer Tax2

State Transfer Tax

Rate

Rate

Rate

Allegheny
301-777-5922

7/1000

0.5%3

0.5%

Anne Arundel
410-222-1125

7/1000

1.0-1.5%4

0.5%

Baltimore City
410-333-3760

10/10005

1.5%6

0.5%

Baltimore County
410-887-2652

5/1000

1.5%7

0.5%

Calvert County
410-535-1660

10/1000

None

0.5%

Caroline County
410-479-1811

10/1000

0.5%8

0.5%

Carroll County
1-888-302-8927

10/1000

None

0.5%

Cecil County
410-996-5375

8.20/1000

0.5%

0.5%

Charles County
1-888-932-2072

10/1000

0.5%

0.5%

Dorchester County
410-228-0480

10/1000

0.75%9

0.5%

Frederick County
301-694-1961

14/1000

None

0.5%

Garrett County
301-334-1938

7/1000

1.0%10

0.5%

Harford County
410-838-4952

6.60/1000

1.0%11

0.5%

Howard County
410-313-3837

5/1000

1.25%

0.5%

Kent County
410-778-7460

6.60/1000

0.5%

0.5%

Montgomery County
240-777-9473 or 240-777-9485

4.45/500 (on 1st 500K)

13.50/1000 above $500K

6.75/500 ($500,000.01-$600,000)

10.20/500 ($600.000.01-$750,000)

10.78/500 ($750,000.01-$1,000,000)

11.35/500 ($1,000,000.01 and higher)

1.0%

0.5%

Prince George's County
301-952-3946

5.50/1000

1.4%13

0.5%

Queen Anne's County
800-987-7591

9.90/1000

0.5%14

0.5%

St. Mary's County
301-475-4554

8.00/1000

1.0%15

0.5%

Somerset County
410-651-1555

6.60/1000

None

0.5%

Talbot County
410-822-2611

12/1000

1.0%16

0.5%

Washington County
301-733-8660

7.60/1000

0.5%17

0.5%

Wicomico County
410-543-6551

7/1000

None

0.5%

Worecester County
410-632-5500

6.60/1000

0.5%18

0.5%

1. If loan amount is higher than the sales price, be sure to collect recordation tax on the excess loan amount in addition to the sales price.
2. If loan amount is higher than the sales price, PG County collects transfer tax on the excess loan amount in addition to the sales price.
3. $50,000 exempt if principal residence and accompanied by Affidavit. Ree. Tax based assessed value, if higher than sales price.
4. The tax will be 1.0% if the sales price is $1,000,000.00 or less or 1.5% if the sales price is equal to or greater than $1,000,000.00.
5. $22,000 exemption with Affidavit stipulating principal residence for 7 of 12 month period immediately following the conveyance.
6. $22,000 exemption for residential/occupied IF sales price is $249,999 or less; Buyer’s portion of tax is affected unless Seller paying.
7. $22,000 exemption for residential/occupied; exemption is applied to Buyer’s side unless Seller is paying all. If so, Seller can benefit.
8. $25,000 exempt for principal residence; $75,000 exempt for 1st time homebuyer. Buyer cannot receive both exemptions.
9. $30,000 exemption for residentially improved owner occupied with affidavit.
10. 1st $50,000 of sales price is exempt; if contract says county transfer tax is split, then benefit is applied equally to Buyer and Seller.
11. $30,000 exemption for Buyer’s principal residence.
12. 1st $100,000 of consideration exempt if Buyer’s principal residence.
13. Additional county transfer tax if loan amt. Exceeds sales price. In this case, compute the tax based on loan amount, not sales price.
14. Or same as Sate rate (¼%) if first time MD Homebuyer; apply in same fashion as MD transfer tax for 1st time MD Homebuyer.
15. $300 credit for owner occupant.
16. $50,000 exemption on all transactions.
17. $50,000 exempt if owner’s principal residence. First Time MD Homebuyers are exempt from ¼% of the state transfer tax.
18. $50,000 exemption if primary home 7 out of 12 months.

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