Minnesota Real Estate Transfer Tax Calculator

Minnesota's state deed tax under Minn. Stat. Section 287.21 runs $1.65 per $500 of value, 0.33% of the sale price, applied uniformly with no bracket schedule statewide. Hennepin and Ramsey counties, home to Minneapolis and St. Paul respectively, separately levy their own environmental response fund tax on qualifying transfers, a distinct environmental-cleanup-funding charge layered on top of the state deed tax rather than a general local transfer tax add-on.

By market custom, the seller pays the deed tax at closing, since the tax attaches to recording the seller's deed, though the purchase agreement can reallocate this cost. Minnesota's 0.33% rate lands almost exactly between neighboring Wisconsin's 0.3% and Arkansas's identical-sounding 0.33%, two states charging a broadly similar flat rate despite very different statutory citations and histories.

A $380,000 Minnesota sale outside Hennepin or Ramsey County owes exactly $1,254 in state deed tax; a comparable sale inside either county owes that same base amount plus the separate environmental response fund charge, which is assessed independently of the deed tax calculation modeled here.

1. Take the sale price, the full consideration stated on the deed.
2. Apply the flat state rate of 0.33% ($1.65 per $500 of value) to the entire sale price.
3. Round to the nearest cent.

Because Minnesota's deed tax is a single flat rate with no brackets, the effective rate is identical to the marginal rate at every price point, and the calculation does not change shape as the sale price increases.

Baseline scenario, $380,000 sale price:

• Sale price: $380,000
• Deed tax rate: 0.33% ($1.65 per $500)
• Deed tax due: $380,000 × 0.0033 = $1,254.00
• Net proceeds after transfer tax: $380,000 − $1,254.00 = $378,746.00

Luxury scenario, $1,500,000 sale price:

• Deed tax due: $1,500,000 × 0.0033 = $4,950.00
• Net proceeds after transfer tax: $1,500,000 − $4,950.00 = $1,495,050.00

At both price points, the effective rate stays flat at exactly 0.33%, which is the defining characteristic of Minnesota's deed tax structure compared to bracketed states like Washington or New Jersey.

• The Hennepin and Ramsey County Environmental Response Fund tax. These two counties add a separate ERF assessment that applies to most transfers, on top of the state deed tax; this calculator's baseline reflects only the statewide deed tax rate.
• Statutory exemptions. Certain deeds, including those correcting a title defect, transferring between spouses in a divorce, or conveying to a government entity, are deed-tax exempt under Minn. Stat. 287.22; this calculator assumes a standard arm's-length sale.
• Minimum tax floor. Minnesota imposes a $1.65 minimum deed tax on any taxable transfer, which only matters for extremely low-value transactions well below this calculator's minimum input.
• Mortgage registry tax. Minnesota separately taxes new mortgages recorded against a property (a different tax from the deed tax on the sale itself), which is not part of this calculator.
• Closing costs beyond the deed tax, such as title insurance, recording fees, and attorney fees.

• Missing the Hennepin/Ramsey ERF surcharge. Sellers in the Twin Cities metro area should confirm with their closer whether the ERF tax applies to their specific transaction, since it can meaningfully change the total due beyond this statewide baseline.
• Confusing the deed tax with the mortgage registry tax. These are two separate Minnesota real estate taxes; the deed tax applies to the sale itself, while the mortgage registry tax applies separately when a new mortgage is recorded.
• Assuming the tax is negotiable in the statute. While the purchase agreement can allocate who ultimately pays, the deed tax obligation itself is fixed by statute regardless of contract terms.
• Forgetting the $1.65 statutory minimum on very low-value transfers, which is not relevant at typical Minnesota home prices but matters for nominal-consideration deeds.

• Minnesota Department of Revenue, State Deed Tax (Minn. Stat. 287.21)
• engine/tables/2026/state-real-estate-transfer-tax.json, verified 2026-08-21