Type the new loan amount from your Loan Estimate. The calculator applies the state rate, rounds any part of $500 up to a full $500, and applies the cap. Below it: the rule in the Department of Revenue’s words, worked examples, and the cases it treats differently.
Calculator
Georgia intangible recording tax calculator
Type the new loan amount. The tax on the security deed is computed at the statute rate, with the statute’s cap. Short-term notes and some lenders are treated differently: see the rules below.
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 and the cap
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, checked 2026-10-19
- The maximum intangible recording tax on any single note is $25,000. Georgia Department of Revenue, Intangible Recording Tax page, checked 2026-10-19
Two units of $500 make $1,000, so the rate works out to $3 for every $1,000 borrowed. The cap only matters on very large notes: $25,000 divided by $1.50 is 16,666.67 units, so any note above $8,333,000 reaches it.
Worked examples
These are illustrations on loan amounts we picked, computed exactly from the rate above. Your lender’s figure is the one that counts.
| Example loan | Units of $500 (a part unit counts as one) | Tax |
|---|---|---|
| $199,999 | 400 (399.998 rounded up) | 400 × $1.50 = $600.00 |
| $301,250 | 603 (602.5 rounded up) | 603 × $1.50 = $904.50 |
| $320,000 | 640 | 640 × $1.50 = $960.00 |
A common mistake online is a rate of $1 per $500. The Department of Revenue’s rate is $1.50.
Long-term notes, and the ones treated differently
A lender holding a long-term note secured by real estate must record the security instrument in the county where the property is located within 90 days. (Georgia Department of Revenue, Intangible Recording Tax page, checked 2026-10-19)
The tax is a tax on long-term notes secured by real estate. Georgia law treats short-term notes differently, and the line between them is drawn in the statute. We have not printed that line here because we could not confirm the current statute text when we checked. The calculator assumes your loan is a long-term note. For a construction, bridge or other short loan, ask your lender or closing attorney how it is treated.
Who pays it
The lender owes the intangible recording tax but may pass the cost on to the borrower; it may not be treated as a finance charge. (Georgia Department of Revenue, Intangible Recording Tax page, checked 2026-10-19)
So the tax is the lender’s, and whether it reaches you depends on your loan. Your Loan Estimate and Closing Disclosure show where your lender put it.
Refinancing with the same lender
When the original lender refinances a loan, no intangible tax is collected on the part of the new instrument that refinances unpaid principal already taxed, if the required statement or affidavit is provided. (O.C.G.A. 48-6-65 (2025 Georgia Code), via Justia, checked 2026-10-19)
The statute sets conditions for that, including the statement or affidavit. Your lender and closing attorney handle the paperwork; ask them whether it applies to your refinance.
Who collects it in Lumpkin County
The collecting officer for the intangible recording tax is the Clerk of Superior Court, except in certain listed smaller counties where the tax collector or tax commissioner collects it. (Georgia Department of Revenue, Intangible Recording Tax page, checked 2026-10-19)
Lumpkin County is not on the Department of Revenue’s list of counties where the tax commissioner collects it, so the Clerk of Superior Court generally collects it. That list is old; confirm with the Clerk if it matters to you.
The Lumpkin County Clerk of Superior Court's phone is 706-864-3736, and the office is open Monday through Friday, 8 a.m. to 5 p.m., excluding holidays. (Lumpkin County, Ga. official website, Clerk of Superior Court page, checked 2026-10-19)
Paying cash
With no loan there is no note and no security deed, so there is no intangible recording tax.
Related
- Georgia transfer tax calculator for the tax on the deed
- Closing cost estimator for the full sheet
- Closing costs for buyers
Questions buyers ask
How do you calculate Georgia intangible tax on a mortgage?
Divide the loan's face amount by $500, round any part up to a whole unit, and multiply by $1.50. As an illustration, a $250,000 loan is 500 units, and 500 times $1.50 is $750.00.
Source: Georgia Department of Revenue, Intangible Recording Tax page
What is the most intangible tax on one loan?
The maximum intangible recording tax on any single note is $25,000.
Source: Georgia Department of Revenue, Intangible Recording Tax page
Can the lender charge the borrower the intangible tax?
Yes. The lender owes the intangible recording tax but may pass the cost on to the borrower. It may not be treated as a finance charge on the loan.
Source: Georgia Department of Revenue, Intangible Recording Tax page
Is there intangible tax on a refinance with the same lender?
Not on the part that refinances unpaid principal already taxed, when the original lender refinances the loan and the required statement or affidavit is provided. New money above that can still be taxed.
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.
