Arizona has NO real estate transfer tax at the state, county, or city level. In 2008, Arizona voters approved Proposition 100 (the "Protect Our Homes Act"), a constitutional amendment that bans the state and all political subdivisions (counties, cities, towns) from ever imposing a tax on the transfer of real property. This is a permanent constitutional prohibition, not just current policy, so there is no rate or structure to report — it is categorically $0. The only related charge is a small, flat, non-ad-valorem county recording fee tied to the mandatory Affidavit of Property Value (APV) filed under A.R.S. 11-1133 when a deed is recorded — this is an administrative recording fee, not a transfer tax, and is a minor cost (tens of dollars), unrelated to sale price.
Buyers: approximately 2%-5% of purchase price in closing costs (loan origination, appraisal, inspection, lender's title policy, prepaids/escrow reserves). Sellers: approximately 1%-3% of sale price in closing costs excluding commission, PLUS real estate agent commissions which average around 5.8% combined (~2.9% listing agent + ~2.9% buyer's agent) — commissions are by far the largest seller cost. Figures vary somewhat by source/market; no state-mandated fee schedule exists since Arizona closings and fees (escrow, title) are set by private title/escrow companies and are negotiable.
Who typically pays: Arizona real estate transactions close through escrow/title companies rather than attorneys. Customary (not legally required) local convention: seller pays for the owner's title insurance policy; buyer pays for the lender's title policy and loan-related fees (origination, appraisal, credit report, lender's title insurance); escrow/settlement fees are customarily split 50/50 between buyer and seller; seller customarily pays both real estate agents' commissions. All allocations are negotiable and ultimately fixed by the purchase contract — these are market customs, not statutory requirements. Since there is no transfer tax, there is no transfer-tax payment convention to describe.
No county or city-level transfer tax variation exists anywhere in Arizona — this is notable because it differs from many other states; the constitutional ban (Prop 100, 2008) applies uniformly statewide with zero exceptions, so there is no "mansion tax" or similar transfer levy in any AZ jurisdiction (including Phoenix, Tucson, Scottsdale, Sedona, Flagstaff, or any county). The one recording-related charge sometimes mistaken for a transfer tax is the flat Affidavit of Property Value recording fee (A.R.S. 11-1133), which is a nominal administrative fee unrelated to sale price, not an ad valorem or percentage-based tax. Separately, Arizona does tax capital gains on home sales as ordinary income at a flat 2.5% state rate, with a long-term capital gains subtraction (expanded to 25% of qualifying long-term gains effective Jan 1, 2026) that lowers the effective state rate on qualifying gains to roughly 1.875% — this is a state income tax matter, distinct from any transfer/closing tax, and typically does not apply to the sale of a primary residence within federal exclusion limits.
Facts on this page reflect research current as of 2026-07-05. Programs, rates, and laws change — confirm current figures with the relevant state agency before relying on them.