Delaware has one of the highest state-level transfer tax rates in the United States. The combined rate in New Castle County (Wilmington metro) reaches 4% of the sale price, split equally between buyer and seller. The simplicity of the structure — a flat percentage, equally split — is one of the few things that makes Delaware's transfer tax predictable.
First-time homebuyers in Delaware are exempt from paying the state portion of the transfer tax (saves 1.5% of the purchase price on the buyer's side).
New Castle County's 1% county tax pushes the combined rate to 4% — Kent and Sussex counties only have the 3% state tax.
Delaware's 3% state rate is among the highest flat state transfer tax rates in the country, making it a significant closing cost.
Yes. First-time homebuyers in Delaware who will occupy the property as their primary residence are exempt from paying the state portion of the transfer tax (1.5% of the purchase price). This can amount to thousands of dollars in savings. The county portion still applies.
No. The 3% state transfer tax applies statewide, split 50/50 between buyer and seller. New Castle County (Wilmington and surrounding areas) adds a 1% county tax, bringing the total to 4%. Kent and Sussex counties do not have a county transfer tax, so the total is 3% in those counties.
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