Arizona Closing Costs for Sellers in 2026: Transfer Tax, Fees and Real Numbers

Arizona does not charge a percentage transfer tax on home sales. Each deed must carry an Affidavit of Property Value, with a $2.00 filing fee for non-exempt transfers. Commission, payoff, prorated taxes, title and escrow charges are set by your contract and the market, so the seller’s net depends mostly on those.

What an Arizona seller pays at closing

Arizona sellers do not face a percentage transfer tax on the sale price. The state’s main paperwork requirement at the recorder is different: under A.R.S. 11-1133, each deed that evidences a transfer of title, and any contract relating to the sale of real property, must carry an Affidavit of Property Value at the time of recording.

The Arizona Department of Revenue calls this a sales affidavit. County assessors and the department use the information to help ensure real property is valued fairly and uniformly across the state. Certain transfers are exempt from completing the affidavit and from the $2.00 filing fee.

The affidavit and its fee

Item	Detail
Affidavit of Property Value	Required with real property transfers and sales unless exempt
Filing fee	$2.00, for transfers that are not exempt
Exemptions	21 exemption codes tied to A.R.S. 11-1134, parts A and B
Where exempt	Note the statute number and exemption code on the deed

As the department describes it, the affidavit is a reporting form used for valuation, not a tax on the sale. County recording fees are separate, vary by county, and are not listed in the state materials used here, so get that number from the county recorder or your title company.

Who pays

The sources checked here do not set a statewide custom for who pays the affidavit fee, recording charges or other closing items. Your purchase contract allocates them. Your title company or closing attorney can tell you what is customary in your county. Read the closing-cost clause before you set your expected net proceeds.

A worked example on a hypothetical $300,000 sale

Take a hypothetical $300,000 sale with a standard, non-exempt deed.

State transfer tax: $0, because the sources show none.
Affidavit of Property Value filing fee: $2.00.

Line	Amount
State transfer tax	$0
Affidavit filing fee	$2.00
Total from the state sources	$2.00

County recording fees come on top of that and depend on the county. The state-level cost is minor, so the real numbers in an Arizona seller’s net are commission, payoff, prorations and title and escrow fees.

The other seller costs

Agent commission. Negotiable, and the largest cost on most listed sales.
Mortgage payoff. Your remaining balance plus interest through the payoff date.
Prorated property taxes. Settled as of the closing date under your contract. The tax proration calculator can estimate this.
Title and escrow fees. These differ by company. Ask for a written estimate, and ask how title insurance premiums are set. The sources used here do not state whether Arizona promulgates title rates.

Why investors care

For a flipper, closing costs apply twice: once when you buy and again when you sell. In Arizona, the state transfer tax is not part of that double hit. What remains is the affidavit fee, county recording charges, title and escrow fees and your share of prorations. On a hypothetical flip, two non-exempt deeds mean $4.00 in affidavit fees before recording, title and escrow.

The wholesale structure changes the count. In an assignment, the contract moves to your end buyer, so the seller closes with that buyer. A double close means two closings and two sets of costs: you buy, then resell, and each deed carries its own affidavit, recording charges, title and escrow fees. On a thin spread, that second set of fees can come out of your assignment fee.

Check the affidavit exemption codes with your closing attorney before assuming any transfer is exempt, especially when a flip involves an entity or a related-party transfer. Do not guess at the exemption code, because the statute lists them and your title company can confirm which applies.

For your maximum allowable offer, work backward from the expected resale price and subtract rehab, holding costs, buy-side and sell-side closing costs and your target profit. Keep the county recording and title lines in the model even though the state transfer tax is zero.

Check your numbers

Confirm every figure with your title company or closing attorney, since county fees and contract terms vary. For a quick estimate, the closing cost calculator in Automize CRM lets you enter your own price and fees.

This is general information, not legal or tax advice.

Sources

Rates checked October 24, 2026. General information, not tax or legal advice.

Common questions

Does Arizona have a real estate transfer tax?

The sources checked for this post show no percentage transfer tax on Arizona home sales. What the state requires is an Affidavit of Property Value with each deed, filed under A.R.S. 11-1133, plus a $2.00 filing fee for transfers that are not exempt. County recording fees apply separately.

What is the Arizona Affidavit of Property Value?

The Arizona Department of Revenue describes it as a sales affidavit that gives details about the transfer. County assessors and the department use it to value real property fairly. It must accompany real property transfers and sales unless the transaction is exempt under A.R.S. 11-1134.

Who pays closing costs in Arizona?

The sources checked for this post do not set a statewide custom for who pays each closing cost. Your purchase contract allocates them. Ask your title company or closing attorney what is customary locally before you set your net proceeds or price a deal.

How many exemptions exist for the affidavit?

The Department of Revenue refers to 21 exemption codes that correspond to the exemptions in A.R.S. 11-1134, parts A and B. An exempt transaction is noted on the deed with the statute number and exemption code. Your title company can confirm whether your transfer qualifies.