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

Arkansas charges a real property transfer tax of $3.30 per $1,000 of actual consideration on deeds over $100, under Ark. Code Ann. 26-60-101 and following. On a $300,000 sale that is $990. The state page does not say who pays, so your contract decides, along with commission and the mortgage payoff.

What an Arkansas seller pays at closing

Arkansas charges a flat rate per $1,000 of consideration, and the math is simple enough to do on a napkin, which helps when you are writing offers quickly. It is a state tax on the deed, so it applies wherever the property is in Arkansas.

The Arkansas Department of Finance and Administration states that the real property transfer tax is levied on each deed, instrument or writing by which lands, tenements or other realty sold are granted, assigned, transferred or otherwise conveyed. The statute is Ark. Code Ann. 26-60-101 and following. The department adds that the tax also applies to transferring ownership of mineral rights.

Item	Rate
Real property transfer tax	$3.30 per $1,000 of actual consideration
Threshold	Transactions that exceed $100
Covers	Deeds and other instruments conveying realty, including mineral rights

Who pays

The department page states the rate and the scope but does not say whether the buyer or the seller bears the tax. That makes it a contract term. Your purchase agreement should state who covers it, and your title company or closing attorney can tell you what is customary locally. The department also notes that stamps are purchased, and that its Miscellaneous Tax Section can correct errors in the transaction information on purchased stamps.

A worked example on a hypothetical $300,000 sale

Take a hypothetical $300,000 sale price.

• $300,000 divided by $1,000 is 300 units.
• 300 units at $3.30 each is $990.

If the contract assigns the full tax to the seller, $990 comes out of proceeds. If it splits the tax, the seller’s share is $495. The rate is a straight multiple, so you can scale it up or down: $200,000 is $660 and $450,000 is $1,485.

Sale price	Math	Transfer tax
$200,000	200 x $3.30	$660
$300,000	300 x $3.30	$990
$450,000	450 x $3.30	$1,485

The other seller costs

The transfer tax is a modest part of most Arkansas closings. The rest of your net depends on items the state does not set:

• Agent commission. Negotiable, and usually the largest cost on a listed sale.
• 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, settlement and recording fees. These vary by company and county. Ask for a written estimate. The department page does not address title insurance premiums, so ask your title company how its premium is set.

Why investors care

For a flipper, the cost shows up twice: once when you buy and again when you sell. On a hypothetical $200,000 purchase and a $300,000 resale, the transfer tax math is $660 plus $990, or $1,650, if you carry the full amount on both deeds. If the tax is split on both ends, your share is $825. That is the kind of number that disappears when someone builds a spreadsheet from memory.

The structure of a wholesale deal changes the count. An assignment moves the contract to your end buyer, so the closing runs between the original seller and that buyer. A double close means two closings and two sets of costs: you buy, then you resell, and the transfer tax is calculated on two different prices, with two rounds of title and recording charges. On a hypothetical $200,000 buy and $300,000 resale, the double close carries $1,650 in transfer tax across the two deeds compared with $990 on a single deed at the final price. Ask your closing attorney which consideration is reported on the deed in each structure.

For your maximum allowable offer, work backward from the resale price. Subtract the transfer tax you expect on both deeds, the buy-side and sell-side closing costs, rehab, holding costs and your target profit. Because $3.30 per $1,000 is easy to compute, there is no reason to leave it as a rough guess.

Check your numbers

Confirm every figure with your title company or closing attorney, since contract terms and local fees 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

• Arkansas Department of Finance and Administration: Real Property Transfer

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

Common questions

What is the Arkansas real estate transfer tax rate?

The Arkansas Department of Finance and Administration lists the real property transfer tax at $3.30 per $1,000 of actual consideration on transactions that exceed $100. It applies to each deed, instrument or writing that conveys realty, and the statute is Ark. Code Ann. 26-60-101 and following.

Who pays the transfer tax in Arkansas?

The Department of Finance and Administration page does not identify who bears the tax. Treat it as a contract term. Check the allocation clause in your purchase agreement, and ask your title company or closing attorney what is customary locally before you set your net.

Does the transfer tax apply to mineral rights?

Yes. The department states the real property transfer tax applies to transferring ownership of mineral rights, in addition to lands, tenements and other realty that are sold, granted, assigned or otherwise conveyed. If a property includes mineral rights, ask your title company how they are treated.

What does a double close cost in Arkansas?

A double close records two deeds, so the $3.30 per $1,000 tax is calculated on two different prices, along with two sets of title and recording costs. Ask your closing attorney which consideration appears on the deed in an assignment compared with a double close.