Arkansas levies a state Real Property Transfer Tax under Ark. Code Ann. § 26-60-101 et seq. The rate is $3.30 per $1,000 of actual consideration (sale price) — an effective rate of 0.33% — on transactions where consideration exceeds $100 (transactions of $100 or less are exempt). This is a documentary/deed tax paid via revenue stamps affixed to the deed at recording, administered by the Arkansas Department of Finance and Administration. By statute (Ark. Code Ann. § 26-60-106), the tax is split 50/50 between grantor (seller) and grantee (buyer) by default, "unless otherwise agreed" in the contract — so the parties can and often do allocate it differently. Arkansas has no separate "mansion tax" or progressive/bracketed transfer tax tier; it is a flat per-$1,000 rate regardless of price.
Buyers: roughly 2-5% of purchase price (loan origination/lender fees, appraisal, inspection, title insurance (lender's policy), escrow/settlement fees, prepaid property taxes and insurance). Sellers: roughly 6-10% of sale price, but the large majority of that is real estate agent commission (typically ~5-6% combined for both agents) rather than government fees; excluding commission, seller-side closing costs (owner's title policy, transfer tax, prorated taxes, settlement/attorney fees) typically run closer to 1-3% of sale price.
Who typically pays: Arkansas statute defaults the transfer tax to an even 50/50 split between buyer (grantee) and seller (grantor), and this 50/50 default is confirmed as the "customary" allocation in industry references (e.g., Fidelity National Title's state-by-state customs guide). However, in actual market practice, it is common — especially in slower markets or when sellers want to close a deal — for the seller to voluntarily pay the full transfer tax and/or offer to cover some buyer closing costs as a concession; this is negotiated per-contract, not statutorily mandated. Beyond the transfer tax itself, general closing-cost convention follows the common U.S. pattern: sellers typically pay the real estate commission (the largest single cost) plus owner's title insurance and prorated taxes/HOA dues; buyers typically pay lender/loan-related fees, buyer's inspection, and often the lender's title policy.
No well-documented Arkansas county- or city-level transfer tax surtaxes were found in this research — Arkansas's transfer tax appears to be a single flat state-level rate ($3.30/$1,000) with no local add-on layer comparable to what exists in states like New York, Colorado, or Washington. One secondary source (ListWithClever) vaguely mentioned that "cities and counties may charge an additional fee on top of the standard rate," but no specific county/city example, ordinance, or rate could be independently verified in this research, so that claim should be treated as unconfirmed/low-confidence rather than a documented fact. Recording fees (a separate, smaller per-page county recorder fee, not a transfer tax) do vary by county but are not a transfer tax. Sources checked: Arkansas Dept. of Finance & Administration (official), Justia/FindLaw Arkansas Code Title 26 Ch. 60, HomeLight, ListWithClever, and search-result summary of Fidelity National Title's "Real Estate Laws & Customs by State" reference.
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.