Georgia Closing Costs in 2026: Transfer Tax, Intangible Recording Tax, and Who Pays
Georgia's transfer tax is about $1 per $1,000 of sale price, and financed buyers pay an intangible recording tax of $1.50 per $500 of the loan. Here's how both work, with examples.
Compared with states like Pennsylvania, Georgia’s transfer tax is small. The tax that catches people is a different one: the intangible recording tax on the mortgage. Here’s how both work, using the rates published by the Georgia Department of Revenue as of October 2026.
Georgia real estate transfer tax
The rate is $1 for the first $1,000 of the sale price (or any part of it), plus 10 cents for each additional $100. In practice that’s roughly $1 per $1,000, or 0.1%.
By law the seller is liable for the tax, but the Department of Revenue notes that buyers and sellers often agree in the sales contract that the buyer will pay it. Check your contract.
Example: $300,000 sale
- First $1,000: $1
- Remaining $299,000 is 2,990 units of $100 at 10 cents each: $299
- Total transfer tax: $300
Intangible recording tax: the one buyers feel
When a long-term note secured by Georgia real estate is recorded, the state charges an intangible recording tax of $1.50 for each $500 of the note’s face amount, which works out to $3 per $1,000 (0.3%). The maximum on any single note is $25,000.
This applies to financed purchases, not to cash deals. On a $240,000 loan that’s 480 units of $500, or $720. That’s more than double the transfer tax on the $300,000 sale above.
Other closing costs to budget for
- Title insurance and closing attorney fees. Georgia closings are handled by attorneys, and fees vary by firm.
- Prorated property taxes between buyer and seller.
- Lender fees for financed buyers.
- Agent commission on listed sales.
What it means for investors
For cash buyers and wholesalers, Georgia’s low transfer tax means closing costs eat less of the spread than in high-tax states. Once you add hard money or a DSCR loan, though, the intangible tax becomes a real line item. Build it into your offer math up front.
Run your numbers
Estimate a deal with our free closing cost calculator, or model the whole flip with the fix and flip calculator.
Sources
- Georgia Department of Revenue: Real Estate Transfer Tax
- Georgia Department of Revenue: Intangible Recording Tax
Rates checked October 7, 2026. This is general information, not tax or legal advice. Confirm your exact figures with your closing attorney.
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