PA transfer tax on a Main Line sale totals 2% or 2.5% of the price: 1% to the state plus a local rate set by the municipality on the deed, so $40,000 or $50,000 on a $2M home. Confirm that municipality first, because the mailing address won't settle it. The catch is that buyer and seller are both liable by law and the even split is only custom, so write yours into the agreement of sale, then add the other lines from the guide to closing costs in PA.
You're buying or selling a Main Line home at $1M or more and need the transfer tax in dollars, who owes it and whether an exemption applies.
Pennsylvania transfer tax at a glance
| State rate | 1% (PA Department of Revenue) |
|---|---|
| Main Line total | 2% or 2.5%, by municipality |
| Who is liable | Buyer and seller, jointly and severally |
| Exempt | Certain family transfers; property passing by will or intestate succession |
Estimate Pennsylvania transfer tax on a Main Line sale
in transfer tax
- State, 1%
- $20,000
- Local
- $20,000
- Buyer's half
- $20,000
- Seller's half
- $20,000
Pennsylvania charges 1% and the local rate is 1%, or 1.5% in Radnor and Tredyffrin. Buyer and seller are jointly liable; the even split is custom, so check the agreement of sale. Nothing you enter is saved or sent.
Main Line transfer tax rates by municipality
The total is 2% or 2.5%, set by the municipality on the deed, so find that and read across this table. Tredyffrin against Easttown is the line to remember: the same county and the same school district, and on the county's own schedule a half-point difference. That half point is $10,000 on a $2M sale.
| Municipality on the deed | County | State | Local | Total | $2M | $3M | $5M | How firm the local rate is |
|---|---|---|---|---|---|---|---|---|
| Tredyffrin | Chester | 1% | 1.5% | 2.5% | $50,000 | $75,000 | $125,000 | County recorder schedule |
| Easttown | Chester | 1% | 1% | 2% | $40,000 | $60,000 | $100,000 | County schedule: standard rate, not a listed exception |
| Radnor | Delaware | 1% | 1.5% | 2.5% | $50,000 | $75,000 | $125,000 | Not read at the recorder; confirm with your title company |
| Haverford Township | Delaware | 1% | 1% | 2% | $40,000 | $60,000 | $100,000 | Not read at the township; confirm with your title company |
| Lower Merion | Montgomery | 1% | 1% | 2% | $40,000 | $60,000 | $100,000 | Law firm summary of the county; confirm with your title company |
| Upper Merion | Montgomery | 1% | Confirm | Confirm | Confirm | Confirm | Confirm | No municipal source read |
Only the Chester County rows rest on a schedule read directly, and Easttown's is inferred from its absence from the exceptions list. Treat the rest as planning numbers until a title company confirms them for your address.
Tredyffrin or Easttown transfer tax: same district, different bill
Chester County's recorder sets the local rate at 1%, with Tredyffrin among the exceptions at 1.5%. If you're choosing between two $3M homes on either side of that line, Tredyffrin costs $15,000 more in total transfer tax, or $7,500 to each side under an even split. Tredyffrin's estimated bill in the yearly property tax guide for the Main Line runs the other way, about $500 a year lower at $3M, so a buyer's extra $7,500 takes about 15 years to earn back on that line alone.
Montgomery County PA transfer tax
A law firm's county summary describes a 1% local tax in Montgomery County municipalities, split 0.5% municipal and 0.5% school, for 2% with the state. Lower Merion's own rate wasn't confirmed by the township or the recorder, so ask your title company before you rely on $60,000 on a $3M sale.
Mailing addresses that cross a transfer tax line
Villanova 19085 is 57% Radnor and 43% Lower Merion by land, so a $3M sale there could be $75,000 or $60,000 if the Radnor rate holds. Wayne 19087 is 50% Tredyffrin, 35% Radnor and 15% Upper Merion by land, and Bryn Mawr 19010 crosses the Delaware and Montgomery County line. The breakdown of Main Line ZIP codes shows the splits, and only the parcel record proves one.
To add transfer tax to title and recording, use the PA closing cost calculator.
How much is transfer tax in PA on $2M, $3M and $5M?
Transfer tax in PA comes to $40,000 to $50,000 on $2M, $60,000 to $75,000 on $3M and $100,000 to $125,000 on $5M on the Main Line. It's a flat percentage, so it doesn't shrink as the price rises the way a title premium does.
| Line | On $2M | On $3M | On $5M |
|---|---|---|---|
| State realty transfer tax, 1% | $20,000 | $30,000 | $50,000 |
| Local at 1% | $20,000 | $30,000 | $50,000 |
| Sum in a 2% municipality | $40,000 | $60,000 | $100,000 |
| State realty transfer tax, 1% | $20,000 | $30,000 | $50,000 |
| Local at 1.5% | $30,000 | $45,000 | $75,000 |
| Sum in a 2.5% municipality | $50,000 | $75,000 | $125,000 |
| Difference between the two | $10,000 | $15,000 | $25,000 |
Pennsylvania realty transfer tax: the 1% state line
The Department of Revenue charges 1% on the value of the real estate transferred, the same everywhere in the state. That adds $20,000 at $2M, $30,000 at $3M and $50,000 at $5M.
Local transfer tax at 1%
Easttown sits at this rate on the county's schedule, and Haverford Township and Lower Merion do on sources you should confirm. It adds another $20,000 at $2M, for the $40,000 total.
Local transfer tax at 1.5%
Tredyffrin is listed at this rate by its county recorder, and Radnor by recorder text not read directly, so confirm it. It adds $30,000 at $2M, for the $50,000 total.
Philadelphia transfer tax compared with the Main Line
Moving from the city? Philadelphia's page shows a higher rate than any Main Line municipality, but its calculation and its mail instructions give two different city figures with no effective date. Ask Philadelphia Revenue for the rate before you price a sale there.
Who pays Pennsylvania transfer taxes?
Both parties owe it. The Department of Revenue holds grantor and grantee jointly and severally liable, so the state can look to either of you. Splitting it evenly is custom, and the words in your agreement of sale are what decide it.
| Agreement says | On $2M | On $3M | On $5M |
|---|---|---|---|
| 2% municipality, split evenly | $20,000 each | $30,000 each | $50,000 each |
| 2.5% municipality, split evenly | $25,000 each | $37,500 each | $62,500 each |
| 2% municipality, one side pays all | $40,000 | $60,000 | $100,000 |
| 2.5% municipality, one side pays all | $50,000 | $75,000 | $125,000 |
Negotiating the transfer tax split
The split is a price term. A seller who asks a buyer to pay all of it on $2M has moved $20,000 to $25,000 onto that buyer without changing the sale price. If you're selling, net it out with the commission and payoff on the Main Line home selling page, and read the Pennsylvania capital gains tax guide for what's owed on the gain.
Paying transfer tax at the deed
The tax is due when the deed is recorded, so it appears on your settlement statement. Chester County's recorder wants separate payments for state and local tax at filing, so ask your title company for the exact checks. On a $2M Tredyffrin sale that's $20,000 to the state and $30,000 locally.
How to avoid PA transfer tax between family members
Revenue exempts certain transfers among family members, and property passing by will or intestate succession. Its page doesn't list which relatives qualify, so have an attorney read 61 Pa. Code Chapter 91 against your family before anyone signs a deed.
Transfer tax exemption for inherited property
Property passing by will or intestate succession is exempt from realty transfer tax, which saves $40,000 to $50,000 on a $2M home at that step. It doesn't touch the separate bill on the heir, covered in the Pennsylvania inheritance tax guide.
Computed value on a below-market transfer tax sale
A low price doesn't always lower the tax. On non-arm's-length transfers, leases and acquired companies, the base can be computed value: assessed value times the state's factor, currently 3.36 in Montgomery County, 1.83 in Delaware and 3.27 in Chester. Take an illustration in Easttown: a home assessed at $900,000 has a computed value of $2,943,000. Chester County's schedule charges on the higher of price and computed value, so a $1.5M non-arm's-length sale could owe $58,860 at 2% rather than $30,000.
Where you lose money on Main Line transfer tax
- Budgeting 2% in a 2.5% municipality. That's $10,000 short on $2M, $15,000 on $3M and $25,000 on $5M, half of it yours under an even split.
- Assuming the even split is law. If your agreement puts it all on you, it costs an extra $20,000 to $25,000 on $2M.
- Reading the township from the mailing address. A Villanova address at $5M could be $100,000 or $125,000.
- Assuming a family price sets the tax. The example above owes $28,860 more than 2% of the price.
- Deeding to a relative who isn't covered. On a $3M home, a non-exempt transfer could mean $60,000 to $75,000 in tax on full value, so have the attorney check first.
Rates here are for planning, so confirm yours with a title company and any exemption with a Pennsylvania CPA or real estate attorney.
Transfer tax is a one-time line next to the yearly ones in the cost of living on the Main Line. If you don't know the area, the Philadelphia Main Line overview shows how the townships fit together, and Reid can check the municipality on a specific address through a private home search.
Pennsylvania transfer tax FAQs
How much is transfer tax in PA?
The state charges 1%, and local rates commonly add 1%, for 2% in total. Some municipalities charge more: Chester County lists Tredyffrin at 1.5% local, for 2.5% in total. On the Main Line that means 2% or 2.5%, or $40,000 to $50,000 on a $2M home. Confirm the rate for your municipality with a title company.
Who pays Pennsylvania transfer taxes?
Buyer and seller are jointly and severally liable under state rules, so the state can collect from either. Splitting the tax evenly is a custom, and your agreement of sale decides what each side pays. On a $2M sale at 2%, an even split is $20,000 each. Read that clause before you sign, because it can be negotiated.
How to avoid PA transfer tax between family members?
Revenue exempts certain transfers among family members, but its page doesn't spell out which relatives count. The rules sit in 61 Pa. Code Chapter 91, and an attorney should check your situation before a deed is signed. A mistake on a $3M home could mean $60,000 or more in tax on the full value.
What is a transfer tax on property?
It's a one-time tax on the value of real estate when ownership changes, charged when the deed is recorded. In Pennsylvania the state takes 1%, and the municipality and school district take a local share. It's separate from yearly property tax, and it applies to the whole price. The state's page describes no exclusion for a primary residence.
What is the Montgomery County PA transfer tax?
A law firm summary describes the local tax in Montgomery County municipalities as 1%, split between municipality and school district, for 2% with the state. At 2%, a $2M home pays $40,000, a $3M home $60,000 and a $5M home $100,000.
How much is transfer tax on a $2 million home in PA?
On the Main Line, plan on $40,000 at 2% or $50,000 at 2.5%, including the $20,000 state share. An even split makes it $20,000 or $25,000 for each side. Chester County lists Tredyffrin at the higher total and Easttown at the lower one. Other municipalities should be confirmed by a title company for the specific address.
Sources
Reviewed by Reid Rosenthal
Reid reviewed this page for accuracy on November 5, 2026. Figures come from the sources listed above. Our research process.
Reid Rosenthal is a luxury real estate agent on the Philadelphia Main Line and an Associate Broker who leads The Rosenthal Group at BHHS Fox & Roach, Realtors. RealTrends Verified ranks the team #4 in Philadelphia by sales volume, with $131.59 million across 179 sales in 2025.
- $131.59MTeam sales in 2025, RealTrends Verified
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The Rosenthal Group, Berkshire Hathaway HomeServices Fox & Roach, Realtors, 112 S 19th St, Suite 200, Philadelphia, PA 19103. Office (215) 546-0550. Pennsylvania license AB068320. General information, not legal, tax or lending advice.
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