Georgia Real Estate Transfer Tax Calculator

Georgia's transfer tax works out to a clean $1.00 per $1,000 of value under O.C.G.A. Section 48-6-1, an even 0.1% of the sale price with no bracket schedule, no local add-on, and no surcharge at any value. A $380,000 Atlanta-area sale owes exactly $380, and a $3,800,000 sale owes exactly $3,800, since the rate never shifts with price the way New York's or New Jersey's does once a sale crosses $1 million.

Georgia custom places responsibility for the tax with the seller, though this is not required by statute, and the specific allocation is generally addressed in the purchase contract and can be negotiated between the parties. Buyers and sellers relocating from Alabama or South Carolina will recognize the shape of Georgia's tax immediately: all three states share a similarly low, flat, no-bracket structure, though the exact statutory rate and citation differ state to state.

Georgia's transfer tax structure is a single flat rate applied to the entire sale price:

$$\text{Transfer Tax} = \text{Sale Price} \times 0.001$$

The calculator's engine runs this through the calculateStateRealEstateTransferTax primitive using Georgia's statutory rate of 0.001 (0.1%) and no local add-on, since Georgia does not authorize county or municipal transfer tax surcharges layered on top of the state rate. The primitive returns the tax due, the effective rate (which will always equal 0.1% for Georgia since there are no brackets to shift it), and net proceeds after subtracting the tax from the sale price.

Because Georgia has no bracket structure or mansion tax threshold, the calculation shape never changes regardless of sale price. A $100,000 property and a $10,000,000 property are both taxed at exactly 0.1% of value.

Using the calculator's baseline $380,000 sale price:

• Sale Price: $380,000
• Georgia transfer tax rate: 0.1% ($1.00 per $1,000 of value)
• Transfer Tax Due: $380,000 × 0.001 = $380.00
• Net Proceeds After Tax: $380,000 − $380 = $379,620.00
• Effective Rate: 0.100%

At the higher-value scenario of $1,500,000, the same flat rate applies: $1,500,000 × 0.001 = $1,500.00 in tax due. The rate stays fixed at 0.1% whether the sale price is $50,000 or $50,000,000, matching Alabama's identical flat-rate structure and making Georgia one of the least expensive states in the country from a pure transfer tax standpoint.

• County intangible recording tax on mortgages. Georgia levies a separate intangible recording tax of $1.50 per $500 of the loan amount (roughly 0.3%) on any security deed recorded to finance the purchase. This is a distinct tax from the real estate transfer tax modeled here and applies to the buyer's financing amount, not the sale price.
• County recording fees. Georgia county clerks of superior court charge separate flat recording fees to file a deed, unrelated to sale price and not included in this calculator's output.
• Exemptions for certain transfer types. Georgia exempts certain transfers, including those between spouses, into revocable trusts, and by will or intestate succession, from the transfer tax. This calculator assumes a standard taxable arm's-length sale.
• Title insurance and attorney fees. Georgia closings are traditionally handled by attorneys, and attorney fees along with title insurance premiums are separate line items not captured by this transfer tax calculator.

• Confusing the transfer tax with the intangible recording tax on a mortgage. These are two separate Georgia taxes with different bases (sale price versus loan amount, roughly 0.1% versus 0.3%) and conflating them produces an incorrect total closing cost estimate.
• Assuming Georgia has no transfer tax at all. Because the rate is so low, some buyers and sellers mistakenly believe Georgia charges nothing, only to see a small but real line item on the closing statement.
• Forgetting who customarily pays. Georgia law does not mandate a specific party to pay the transfer tax; it is typically the seller's responsibility by local custom, but this is set by the purchase contract and can be negotiated.
• Overestimating based on out-of-state experience. Buyers relocating from states with meaningfully higher rates, like Delaware or Connecticut, sometimes budget for a much larger transfer tax bill than Georgia's flat 0.1% actually produces.

• Georgia Department of Revenue: Real Estate Transfer Tax guidance, O.C.G.A. Section 48-6-1
• Engine table: engine/tables/2026/state-real-estate-transfer-tax.json, Georgia entry, verified 2026-08-21