Massachusetts imposes a state "deeds excise tax" (M.G.L. Ch. 64D) charged when a deed is recorded, functionally equivalent to a transfer tax. Statewide effective rate is $2.28 per $500 of sale price (base $2.00/$500 plus a 14% surcharge) = $4.56 per $1,000, i.e. 0.456% of the sale price, rounded up to the nearest $500 of consideration. There is no tiered/progressive structure and no statewide exemption threshold based on price (only minimum consideration of $100 to trigger the tax, plus specific statutory exemptions like transfers between spouses, gifts, government transfers, etc.).
Buyers: approx. 2%-5% of purchase price (mortgage/loan-related fees, title insurance, inspection, appraisal, recording fees). Sellers: approx. 1%-3% of sale price excluding agent commission (deed excise tax, attorney fees, recording/mortgage discharge fees, prorated property taxes), or roughly 6%-10% of sale price when the customary 5%-6% real estate commission is included.
Who typically pays: Local convention overwhelmingly has the SELLER pay the deed excise tax; it is deducted from seller proceeds at closing and remitted by the closing attorney when the deed is recorded at the Registry of Deeds (the statute technically makes both grantor and grantee liable, but market practice is seller-pays). Massachusetts is also notable as an attorney-closing state — real estate attorneys customarily conduct closings for both buyer and seller, unlike title-company-only closings common in many other states.
Key county-level variation: Barnstable County (Cape Cod) has a materially higher combined excise rate of $3.24 per $500 ($6.48 per $1,000, 0.648%) due to an added Cape Cod Land Bank surcharge layered on a different base rate for that county — confirmed via the MA General Laws Chapter 64D §1 and the Barnstable County Registry of Deeds fee schedule. No other county/city currently has a different statutory rate. Note a currently PENDING/PROPOSED (not enacted) local transfer fee: Boston, Cambridge, Somerville, and Brookline have filed home-rule petitions (e.g., House Bill H.4637) seeking authority to levy an additional local transfer fee of 0.5%-2% on the portion of a sale price above $1 million or local median price, earmarked for affordable housing. As of mid-2026 the state legislature has not approved this authority, so no Massachusetts municipality currently has an active local "mansion tax" transfer fee in effect — this should be described as proposed/pending, not current law.
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.