What this example is, and is not
This page works through two government charges that every financed Georgia purchase runs into, using hypothetical prices. The prices are not listings, not appraisals and not a claim about what homes sell for in Dahlonega. The loans assume a buyer borrowing 80 percent of the price, purely to have a number to work with.
Everything else on a closing statement depends on people: the closing attorney, the title insurer, the lender and the contract. Those lines stay blank here on purpose. Nobody can tell you your closing attorney’s fee except your closing attorney.
Line 1: the 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)
Here is the arithmetic on two hypothetical prices:
- $300,000 price: $1.00 for the first $1,000. The remaining $299,000 is 2,990 steps of $100, at 10 cents each, or $299. Total $300.
- $400,000 price: $1.00 for the first $1,000. The remaining $399,000 is 3,990 steps of $100, or $399. Total $400.
Who pays it is a contract question. The state says who is liable, and the contract can move it:
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)
Line 2: the 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)
- $240,000 loan (80 percent of $300,000): 480 steps of $500, × $1.50 = $720.
- $320,000 loan (80 percent of $400,000): 640 steps of $500, × $1.50 = $960.
The lender owes this tax, though it may pass it on:
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)
For the cap and the short-term note question, see the intangible tax article.
The two taxes side by side
| Hypothetical price | Hypothetical loan | Transfer tax | Intangible tax | Both taxes |
|---|---|---|---|---|
| $300,000 | $240,000 | $300 | $720 | $1,020 |
| $400,000 | $320,000 | $400 | $960 | $1,360 |
Those are the only two lines on this page that the law fixes. Read the next section before treating either total as your closing cost.
Why an odd price matters: rounding
Both rates count any part of a step as a full step. Take a hypothetical $412,350 price with a $329,880 loan, using the same two rates shown above.
- Transfer tax: $412,350 minus the first $1,000 leaves $411,350, which is 4,113.5 steps of $100. The half step counts as a full one, so 4,114 × 10 cents = $411.40, plus $1.00, for $412.40.
- Intangible tax: $329,880 ÷ $500 = 659.76, which counts as 660 steps. 660 × $1.50 = $990.00.
The two statutory taxes on that purchase total $1,402.40. If a calculator gives you a slightly lower number, check whether it rounded down.
What moves the two taxes
Only two inputs move these lines: the price, for the transfer tax, and the loan’s face amount, for the intangible tax. A bigger down payment lowers the intangible tax and leaves the transfer tax alone. A price change moves the transfer tax by 10 cents for each $100. One wrinkle applies when a buyer takes over a loan that stays in place:
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)
That is an unusual setup, and whether it applies to a given deal is a question for the closing attorney.
The lines only your quotes can fill
These are the lines this guide will not guess. Get each one in writing.
| Line | Amount | Where the number comes from |
|---|---|---|
| Closing attorney settlement fee | your written quote | The attorney’s itemized quote |
| Title search and exam | your written quote | The attorney’s itemized quote |
| Lender’s title policy | your written quote | Title quote; most lenders require it |
| Owner’s title policy | your written quote | Title quote; your choice |
| Recording fees | your written quote | The attorney’s itemized quote |
| Lender charges and prepaids | your Loan Estimate | Your lender |
| Prorated property taxes | your settlement statement | The contract and the tax bill |
What the title and tax lines rest on
- Most lenders require a lender's title policy, while an owner's policy is something the buyer may choose to buy. CFPB, Ask CFPB: What is owner's title insurance? (page last modified Aug. 5, 2024), checked 2026-10-19
- You can usually shop for title insurance separately from your mortgage, and buying both policies from the same provider usually costs less overall. CFPB, Ask CFPB: What is owner's title insurance? (page last modified Aug. 5, 2024), checked 2026-10-19
- Federal Closing Disclosure rules include lines for prorated city and county taxes between buyer and seller at closing. CFPB eRegulations, 12 CFR 1026.38 (Regulation Z, Closing Disclosure content) and official interpretations, checked 2026-10-19
Who pays each line is set by your purchase contract and your loan terms. Our page on closing attorney fees explains what each fee line covers, and the buyer closing cost guide walks through the rest.
How to read a quote against this example
- Check the two tax lines first. Redo the math with your own price and loan amount using the rates above.
- Match every other line on the quote to a line on your Loan Estimate, and ask about anything that appears on one and not the other.
- Ask which lines are charged to the buyer and which to the seller, and where in the contract that split comes from.
- Ask whether the owner’s title policy is included, and what it would cost to add or remove it.
Where your real numbers come from
Two federal forms carry your real numbers. The Loan Estimate comes first, and the Closing Disclosure comes before you close.
The two forms
- The lender must provide a Loan Estimate within three business days of receiving your mortgage application. CFPB, Ask CFPB: What is a Loan Estimate? (page last modified Aug. 14, 2024), checked 2026-10-19
- Your lender must give you the Closing Disclosure at least three business days before you close on the mortgage loan. CFPB, Ask CFPB: What is a Closing Disclosure? (page last modified Sept. 6, 2024), checked 2026-10-19
Put your quotes into the estimator below. It computes the two taxes from the same rates used on this page and adds only what you type in.
Decision tool 1
What will your Georgia closing cost?
Georgia sets three charges by law on a home sale: the transfer tax on the deed, the intangible recording tax on a new mortgage, and the clerk’s recording fee. This sheet computes them from the statute rates below. Every other line is a number you copy from your own Loan Estimate or written quotes.
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')
Still choosing a home? Browse current Dahlonega listings and run the estimator on a real asking price.
This article 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 deal, ask a Georgia attorney.
Questions buyers ask
How much is the transfer tax on a $400,000 house in Georgia?
Georgia’s transfer tax is $1.00 for the first $1,000 and 10 cents for each additional $100 or fraction of $100. On a $400,000 sale that works out to $400: $1.00 plus 3,990 steps at 10 cents.
How much is the intangible tax on a $320,000 loan in Georgia?
Georgia’s intangible recording tax is $1.50 for each $500 or fraction of $500 of the loan’s face amount. A $320,000 loan is 640 steps of $500, so the tax is $960.
Source: Georgia Department of Revenue, Intangible Recording Tax page
Who pays the transfer tax in Georgia?
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. Your contract decides.
Source: Georgia Department of Revenue, Real Estate Transfer Tax page
Written by the Dahlonega Closing Guide Editorial Team. AI tools help us draft; people check every fact against its source before it publishes.
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.
