Georgia does levy a state real estate transfer tax (O.C.G.A. § 48-6-1), administered by the Clerk of Superior Court in each county at recording. The rate is $1.00 for the first $1,000 (or fraction) of the sale price, plus $0.10 for each additional $100 (or fraction) — this works out to approximately 0.10% of the sale price (roughly $1 per $1,000). Example: a $550,000 sale incurs $550 of transfer tax; a $1,250,000 sale incurs $1,250. This is a low rate compared to many other states. Georgia separately imposes an intangible recording tax on mortgages/long-term notes ($1.50 per $500 of the note amount, capped at $25,000 tax), which is a distinct tax from the transfer tax and is customarily paid by the buyer/borrower since it applies to the loan, not the deed.
Buyers: roughly 2%-5% of purchase price (loan origination/lender fees, appraisal, inspection, prepaid taxes/insurance, title insurance for lender's policy, recording/intangible tax on the loan). Sellers: roughly 6%-10% of sale price when real estate agent commissions are included (commissions are typically the largest component, around 5-6% combined, plus transfer tax, attorney fees, and often owner's title policy). Excluding commissions, seller-side closing costs alone are typically much smaller (roughly 1-3%).
Who typically pays: By statute the seller is technically liable for the state transfer tax, though Georgia real estate contracts commonly specify the buyer pays it in practice — local custom varies and it is a negotiable, contract-driven point (not a rigid statewide norm). Sellers customarily pay real estate agent commissions and often provide the owner's title insurance policy. Buyers customarily pay lender-related fees (origination, appraisal, underwriting), their own attorney/closing fees, prepaid escrow items, and the intangible recording tax tied to their mortgage. All allocations are negotiable and can shift with seller concessions.
No well-documented, named county- or city-level transfer tax surtax was found for Georgia (unlike states such as New York, Colorado, or Washington that have clearly cited local add-on transfer/mansion taxes). Some secondary sources vaguely assert "cities and counties may charge an additional fee," but none cite a specific jurisdiction, ordinance, or rate — this claim could not be verified against a primary source and should be treated with caution or omitted rather than presented as fact. Atlanta has discussed (but, per available sources, not enacted) a "mansion tax" concept for affordable housing funding as of the search results reviewed. Georgia's HB 586 (effective July 1, 2025) raised the intangible tax's long-term note threshold from 36 to 62 months, affecting when the intangible mortgage tax applies — this is a 2025/2026-relevant change but pertains to the intangible tax, not the transfer tax itself. Recommend directing users to their specific county Clerk of Superior Court or a local title company for authoritative confirmation of any local surtax before publishing a rate as fact for a specific county/city.</notes> </invoke>
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.