Type the sale price from your contract. The calculator applies the rate in the statute and rounds the way the statute rounds. Below it: the rate in the law’s own words, worked examples, who the tax is imposed on, and how it is paid.
Calculator
Georgia transfer tax calculator
Type the sale price. The tax is computed at the rate the statute sets, rounded the way the statute rounds it. Who pays it in your deal is set by your purchase contract.
The rates this estimator uses, with their sources
- Georgia real estate transfer tax. Georgia's real estate transfer tax is $1.00 for the first $1,000 of value and 10 cents for each additional $100 or fraction of $100, on deeds transferring realty sold for more than $100. O.C.G.A. 48-6-1 (2025 Georgia Code), via Justia
- Georgia intangible recording tax. Georgia's intangible recording tax on a security deed is $1.50 for each $500 or fraction of $500 of the loan's face amount. Georgia Department of Revenue, Intangible Recording Tax page
- Clerk’s recording fee. Georgia law sets the clerk's fee for filing each instrument pertaining to real estate, including each deed and assignment of a security deed, at $25.00. O.C.G.A. 15-6-77, via FindLaw Codes (marked 'Current as of March 28, 2024')
The rate, in the statute’s words
Georgia real estate transfer tax
- Georgia's real estate transfer tax is $1.00 for the first $1,000 of value and 10 cents for each additional $100 or fraction of $100, on deeds transferring realty sold for more than $100. O.C.G.A. 48-6-1 (2025 Georgia Code), via Justia, checked 2026-10-19
- The Georgia Department of Revenue says the transfer tax is based on the sale price at $1 for the first $1,000 and 10 cents for each additional $100. Georgia Department of Revenue, Real Estate Transfer Tax page, checked 2026-10-19
In plain terms that is about $1 for every $1,000 of price, or 10 cents per $100. Note the threshold in the statute: the tax applies to deeds for property sold for more than $100.
How the rounding works
The words “or fractional part” mean that any part of a $100 step counts as a whole step. The examples below are illustrations on prices we picked, computed exactly from the rate above.
| Example price | Amount above the first $1,000 | $100 steps (a part step counts as one) | Tax |
|---|---|---|---|
| $187,650 | $186,650 | 1,867 (1,866.5 rounded up) | $1.00 + $186.70 = $187.70 |
| $400,000 | $399,000 | 3,990 | $1.00 + $399.00 = $400.00 |
| $412,350 | $411,350 | 4,114 (4,113.5 rounded up) | $1.00 + $411.40 = $412.40 |
A quick check you can do in your head: move the decimal point three places to the left of the price. If a page tells you the Georgia transfer tax is about 1 percent of the price, it is off by a factor of ten.
What the tax is figured on
The transfer tax is figured on the value conveyed, not counting liens or encumbrances that existed before the sale and are not removed by it. (O.C.G.A. 48-6-1 (2025 Georgia Code), via Justia, checked 2026-10-19)
The calculator uses the full price you type. If the buyer is taking over a loan that stays on the property, the taxable value may be lower; that is a question for your closing attorney, not something to work out from a calculator.
Who it is imposed on
Who pays
- The Department of Revenue says the seller is liable for the transfer tax, though the parties frequently agree in the sales contract that the buyer will pay it. Georgia Department of Revenue, Real Estate Transfer Tax page, checked 2026-10-19
- By the Department's description, the tax must be paid by the person who signs the deed or the person for whose benefit it is signed. Georgia Department of Revenue, Real Estate Transfer Tax page, checked 2026-10-19
So the law points at the seller, and the contract can point somewhere else. The estimator labels this line “contract decides” for that reason.
Exemptions
Two exemptions we confirmed
- Georgia's transfer tax does not apply to instruments given to secure a debt, such as a buyer's security deed to the lender. O.C.G.A. 48-6-2, via FindLaw Codes (marked 'Current as of March 28, 2024'), checked 2026-10-19
- Deeds of gift are exempt from Georgia's transfer tax. O.C.G.A. 48-6-2, via FindLaw Codes (marked 'Current as of March 28, 2024'), checked 2026-10-19
- To claim any transfer tax exemption, the total consideration must still be shown on the state's transfer tax form. O.C.G.A. 48-6-2, via FindLaw Codes (marked 'Current as of March 28, 2024'), checked 2026-10-19
The exemption list in the statute is longer than these two. We print only what we read and confirmed. The Department of Revenue sends taxability questions to the county clerk:
For questions about whether a transfer is taxable or exempt, the Department of Revenue says to contact the Clerk of Superior Court in the county. (Georgia Department of Revenue, Real Estate Transfer Tax page, checked 2026-10-19)
Read the Department’s own summary at dor.georgia.gov.
The PT-61 and recording
How the tax is paid
- The PT-61 Real Estate Transfer Tax Declaration is completed and filed online through the Georgia Superior Court Clerks' Cooperative Authority (GSCCCA). Georgia Department of Revenue, Real Estate Transfer Tax page, checked 2026-10-19
- GSCCCA says the PT-61 is now completed on its website and a 'reference copy' of the form is filed with the deed. Georgia Superior Court Clerks' Cooperative Authority (GSCCCA), PT-61 Project page, checked 2026-10-19
- The transfer tax must be paid before a deed can be recorded with the clerk of superior court, and the clerk attaches a certification that it was paid. Georgia Department of Revenue, Real Estate Transfer Tax page, checked 2026-10-19
In practice the closing attorney’s office prepares the PT-61 on the GSCCCA site, the tax is paid, and the deed records with the reference copy. See the GSCCCA PT-61 page. For the Lumpkin County office that records it, see Lumpkin County recording and property taxes.
Related
- Georgia intangible tax calculator for the tax on a new loan
- Closing cost estimator for the full buyer or seller sheet
- Closing costs for sellers
Questions buyers ask
How is the Georgia transfer tax calculated?
At $1 for the first $1,000 of the sale price or part of $1,000, plus 10 cents for each additional $100 or part of $100. That is about $1 per $1,000 of price.
Source: Georgia Department of Revenue, Real Estate Transfer Tax page
Are any deeds exempt from Georgia transfer tax?
Yes. Deeds of gift are exempt, for example. The statute lists other exemptions, and the Department of Revenue says questions about whether a transfer is taxable go to the county Clerk of Superior Court.
Source: O.C.G.A. 48-6-2, via FindLaw Codes (marked 'Current as of March 28, 2024')
Is transfer tax charged on the security deed to my lender?
No. Georgia's transfer tax does not apply to instruments given to secure a debt, such as a buyer's security deed to the lender. That deed carries the intangible recording tax instead.
Source: O.C.G.A. 48-6-2, via FindLaw Codes (marked 'Current as of March 28, 2024')
Can the PT-61 be filed on paper?
The PT-61 Real Estate Transfer Tax Declaration is completed and filed online through the Georgia Superior Court Clerks' Cooperative Authority (GSCCCA). Your closing attorney's office normally handles it.
Source: Georgia Department of Revenue, Real Estate Transfer Tax page
Before you rely on this
This page is education, not legal advice. Dahlonega Closing Guide is published by Gold Peach Realty, a real estate brokerage, not a law firm. For advice about your own contract, title or taxes, ask a Georgia attorney or a tax professional.
Education, not legal advice. Statutes, fees and forms change; every rule on this page links to the law or office that sets it. Your closing attorney and your contract decide what applies to your closing.
