Who Pays Closing Costs in Maryland, DC, and Virginia?

Three houses, same price, twenty miles apart. Sell a $500,000 house in Arlington and the transfer tax bill on the seller is $1,500. Sell it in Frederick County and it is $4,750. Sell it in Washington DC and it is $7,250 — nearly five times the Arlington figure, on an identical sale price.

Who pays what is partly statute, partly local custom, and partly whatever the contract says. It works differently in all three jurisdictions we buy in. Here is how each one actually works.

We have also built a free calculator for each — Maryland, Washington DC and Virginia — so you can put your own price in rather than work from an average.

The short answer

  • Maryland — buyer and seller customarily split everything down the middle.
  • Washington DC — the seller pays the deed transfer tax, the buyer pays the recordation tax. Same rate each.
  • Virginia — the seller pays the grantor’s tax, the buyer pays recordation. The seller’s side is small.

None of that is fixed. Every one of these is negotiable, and in a slow market sellers are routinely asked to absorb more than the custom.

Maryland: split down the middle, by custom rather than law

Maryland stacks three charges on a sale: a state transfer tax of 0.5%, a county transfer tax, and a county recordation tax. Custom is a 50/50 split between buyer and seller, but that is convention, not statute — the contract of sale decides.

The county half is where it gets expensive, and the variation is larger than most sellers expect. On that same $500,000 sale, the seller’s share ranges from about $2,900 in Somerset County to $7,390 in Baltimore City. That is a $4,490 spread inside one state, driven entirely by which side of a county line the house sits on.

Two details catch people out. First, recordation tax is charged per $500 of price or fraction thereof, so a $412,300 sale is taxed as though it were $412,500. Second, and stranger: when the buyer is a first-time Maryland homebuyer, the state transfer tax halves from 0.5% to 0.25% — but the statute puts the whole of the remaining amount on the seller. On a $500,000 Montgomery County sale the seller pays $5,975 either way. The buyer’s share drops from $5,975 to $4,725. The entire discount goes to the buyer.

Run your county: Maryland transfer tax calculator.

Washington DC: a clean split, and a $400,000 cliff

The District is the simplest of the three to explain and the most expensive to be on the wrong side of. The seller pays the deed transfer tax, the buyer pays the recordation tax, and both are charged at the same rate: 1.1% below $400,000, and 1.45% at $400,000 and above.

The catch is that the higher rate applies to the entire price, not just the amount above the threshold. A house selling at $399,999 carries $4,399.99 in transfer tax. The same house at $400,000 carries $5,800. One dollar of sale price costs the two parties $2,800 between them.

If your likely sale price lands within a few thousand dollars of $400,000, that is worth deciding on purpose rather than discovering at settlement.

The DC first-time homebuyer benefit reduces the buyer’s recordation tax to 0.725%. It carries income and price caps and does nothing for the seller.

Run your price: DC transfer tax calculator.

Virginia: the cheapest of the three, unless you are close in

Virginia calls the seller’s transfer tax the grantor’s tax, and statewide it is genuinely small: $0.50 per $500, or 0.1% of the price. On a $500,000 sale that is $500. The buyer separately pays recordation tax at $0.25 per $100, plus a local share.

Northern Virginia is the exception, and it is where we buy. The nine Northern Virginia Transportation Authority localities — Arlington, Fairfax County, Loudoun, Prince William, and the cities of Alexandria, Fairfax, Falls Church, Manassas and Manassas Park — add a regional congestion relief fee and a WMATA capital fee, each $0.10 per $100. That takes the seller from 0.1% to 0.3%, tripling the bill: $1,500 on a $500,000 sale in Arlington against $500 in a locality outside the authority.

Tripled or not, Virginia sellers still pay less transfer tax than anywhere in Maryland or DC.

Run your locality: Virginia grantor tax calculator.

Side by side

What the seller pays in transfer and recordation tax on a $500,000 sale, using each jurisdiction’s customary split:

Where the house isSeller pays
Virginia, outside Northern Virginia$500
Arlington and Northern Virginia$1,500
Somerset County, MD$2,900
Frederick County, MD$4,750
Howard County, MD$5,625
Montgomery County, MD$5,975
Baltimore County, MD$6,085
Prince George’s County, MD$6,125
Washington DC$7,250
Baltimore City, MD$7,390

A Baltimore City seller pays nearly fifteen times what a seller in rural Virginia pays, on the same price, for the same act of signing a deed.

This is not the whole cost of selling

Transfer taxes are simply the part fixed by statute — the part you cannot negotiate away. On a listed sale they sit alongside agent commission, whatever the buyer’s inspection turns up, settlement and title fees, prorated taxes and dues, and the carrying cost of every month the house sits unsold. Added together those are usually the far larger number.

They are also the lines a cash sale removes. Transfer tax you still pay; commission, repairs and months of carrying costs you do not.

Run your own number

8 Day Home Sale buys houses across Maryland, Washington DC and Virginia as-is, with no commission and no repairs, and closes on the date you pick. Request an offer or call (301) 242-SELL.

Rates verified August 2026. General information, not tax or legal advice. Transfer and recordation taxes turn on details a calculator cannot see — exemptions, the wording of your contract, and local practice — so confirm your figures with a title company or settlement attorney before relying on them.

How Property Taxes and Mortgage Interest Affect Yearly Tax Returns

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When it comes to owning a house, there are some benefits homeowners may see when they do their annual taxes.  Along with other expenses related to your home that may be deducted, homeowners can deduct the cost of their property taxes and mortgage interest from their federal taxable income.  

Mortgage Interest

Mortgage interest is the amount of money homeowners pay in interest on their mortgage.  Since interest rates vary depending on the terms of each individual mortgage, this number is different for every homeowner, and many rates will change throughout the life of the loan.  When it’s time to prepare annual taxes, the amount of money that was paid in interest on a mortgage can be deducted from total income.

Property Taxes

Property taxes are determined by the county in which you live.  These taxes can include different taxes such as school, and city government taxes, combined into one payment.  The county sets the property tax percent and the amount a homeowner pays depends on the value of their home. For example, if the property tax is 3%, a house worth $100,000 will pay $3,000 per year, while a house valued at $300,000 will pay $9,000.  The taxes paid can vary if a home increases in value, or vice versa.

When you do your taxes, the money you paid for mortgage insurance and property taxes can be deducted from your total taxable income.  If your taxable income is $50,000, and you paid $5,000 in insurance and taxes, you new taxable income is $45,000. The more deductions you have, the lower the taxable income is, and the more money you may potentially receive in a tax refund.  Your accountant will know what can and cannot be deducted, so the best course of action is to keep track of all interest, taxes, and monies spent on your home.

How the New Tax Cuts May Affect Homeowners

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With Congress passing their new tax overhaul bill in late 2017, many Americans are wondering how it will affect them individually. The overhaul stretches far and wide and will likely impact every single American in one way or another. Let’s take a look at a few key points of the bill and how they will affect homeowners.

Changes in Property Tax Deductions

With the new plan, U.S. taxpayers and homeowners won’t be able to completely deduct local and state property taxes in addition to income or sales tax. The new plan allows individuals a $10,000 deduction to go towards state and local income along with property taxes or sales taxes.

This means that homeowners that live in a high-tax state might see an increase in their tax bill because they lost the deductions they had been able to take advantage of before.

You Won’t Need to Itemize as Many Things

The new Tax Cuts bill nearly doubles the standard deduction you can take from $6,350 to $12,000, which virtually eliminates the need to itemize mortgage interest and property tax bills if they fall below the $12,000 threshold.

Also, if you file jointly, the standard deduction increases to $24,000, meaning that most housing expenses won’t even come close to the threshold providing more tax savings for the future.

A Possible Benefit for Home Buyers

Many predict that home prices might temporarily drop in parts of the country once the new tax plan goes into effect. They believe demand may decrease because of the new stipulations added to the sale of primary residences. Before the plan, homeowners could deduct up to $500,000 for couples for the gross income made from a home sale.

The new plan stipulates that you must live in the home as your primary residence for five of the last eight years. Experts think this would reduce demand momentarily resulting in a small drop in home prices so if you’re in the market to buy a new home, this could be your opportunity to save some money.

Here’s a useful tool for determining how the tax cuts affect your tax bracket.

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