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State + county layers — rates vary significantly by county

Maryland Recordation Tax & Transfer Tax (2026)

Maryland imposes both a state transfer tax and county-level recordation taxes, making it one of the more complex closing cost states on the East Coast. Rates vary meaningfully by county — Montgomery County and Prince George's County (the DC suburbs) have different rates from rural counties. Most of Maryland's transfer costs fall on the buyer.

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2026 Rate Table

Tax / FeeRateWho PaysNote
MD State Transfer Tax
Statewide — 0.25% for first-time buyers
0.5%Buyer
State Recordation Tax
$6.66/$1K = 0.666%
$3.33/$500Buyer
Montgomery County Recordation
1.01% — highest in MD
$5.05/$500Buyer
Prince George's County Recordation
Same as state rate
$3.33/$500Buyer
Baltimore City Recordation
1.0%
$5.00/$500Buyer
County Transfer Tax (varies)0–1%Varies by county

Real-World Examples

$600K
Montgomery Co: ~$9,060 state recordation + $3,000 state transfer + $3,030 county transfer = ~$15,090 buyer cost
Approximate — verify with settlement company
$400K (FTB)
First-time buyer: state transfer waived (~$2,000 savings) + reduced recordation rate
First-time buyer exemptions apply

What Catches People Off Guard

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Maryland's "recordation tax" is effectively a transfer tax — do not confuse it with the county recorder's deed recording fee (a separate, much smaller charge).

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First-time homebuyers are exempt from the state transfer tax entirely (0.5% savings) AND pay only $1.00/$500 on recordation tax rather than the full county rate.

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Montgomery County's combined recordation + transfer taxes can exceed 2% for buyers — among the highest in suburban DC.

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The county transfer tax in some counties is split buyer/seller; in others it falls entirely on one party. Always verify with your settlement company.

Frequently Asked Questions

What is the difference between Maryland's recordation tax and transfer tax?

Both are taxes on real estate transfers. The recordation tax is technically a tax on recording the deed and is paid to the state and county. The transfer tax is imposed on the transfer itself. In practice, both are paid at settlement. The recordation tax is typically larger and varies more by county.

Are there first-time homebuyer breaks on Maryland transfer taxes?

Yes — significant ones. First-time Maryland homebuyers who will use the property as their primary residence are exempt from the state transfer tax (0.5%) and pay a reduced recordation tax rate. These exemptions can save $3,000–$8,000+ on a typical transaction.

Which Maryland county has the highest transfer taxes?

Montgomery County (Bethesda, Rockville, Silver Spring) has the highest recordation tax rate at $5.05 per $500 (1.01%), plus the state transfer tax and a county transfer tax. Combined buyer costs in Montgomery County can exceed 2% of the purchase price.

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Related Guides

Washington, DC
Two separate taxes — ~3.9% combined at mid-market
Delaware
4% combined — one of the highest state rates in the US
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