Maine Closing Costs for Sellers in 2026: Transfer Tax, Fees and Real Numbers
Maine's real estate transfer tax is $2.20 per $500, split half to the seller and half to the buyer by statute. That is $660 for a seller at $300,000.
Maine charges a real estate transfer tax of $2.20 for each $500, or fractional part of $500, of the value transferred. For deed transfers the statute imposes half on the grantor (seller) and half on the grantee (buyer). On a hypothetical $300,000 sale the total is $1,320, so $660 each. Commission is negotiable.
What a Maine seller owes at closing
Maine’s transfer tax is simple in structure and notable for one reason: the statute itself splits it. Title 36, section 4641-A, imposes a tax of $2.20 for each $500, or fractional part of $500, of the value of the property transferred. For a transfer by deed, “the tax is imposed 1/2 on the grantor and 1/2 on the grantee.” So the seller owes half and the buyer owes half, as a matter of the statute and not just custom.
Every figure in this guide comes from that statute. The section also contains rules for higher-value transfers above $1,000,000 and for entity transfers. If your deal is above that threshold, read the current statute text before relying on the numbers here.
The rate and the split
| Item | What the statute says |
|---|---|
| Rate | $2.20 for each $500 or fractional part of $500 of value transferred |
| Deed transfers | Imposed 1/2 on the grantor (seller) and 1/2 on the grantee (buyer) |
| Entity transfers | If unreported and unpaid within 30 days, transferor and transferee are jointly and severally liable for the full amount |
| Rounding | A fractional part of $500 counts as a full unit |
Worked example on a hypothetical $300,000 sale
- Divide the value by $500: $300,000 divided by 500 = 600 units. No remainder.
- Multiply by $2.20: 600 x $2.20 = $1,320 total.
- Split in half: $660 for the seller and $660 for the buyer.
The total is about 0.44% of the price. For a $300,100 sale, the extra $100 is a partial unit and counts as a full one, adding $2.20 to the total.
Who pays
By the statute, half each for deed transfers. That is the sourced rule, so you do not need to rely on a local custom to know the default. Your purchase contract can still address closing costs, and any agreement to shift a share is a negotiation. Ask your title company or closing attorney how it is handled on a given file.
Other seller costs
Commission is negotiable. Mortgage payoff, prorated property taxes, title and escrow fees and recording fees also apply in most sales. This guide does not quote amounts for those because they vary by lender, county and title company. Ask for a seller’s net sheet early.
Why investors care
Flips. The tax is on both ends. When you buy, you owe half of the total, $660 on a $300,000 purchase. When you sell, you owe the grantor’s half again. On a flip bought at $200,000 and resold at $300,000, you would owe $440 on the way in (400 units x $2.20 = $880 total, half each) and $660 on the way out, $1,100 combined, before any contract term that shifts a share.
Wholesale assignment vs. double close. In an assignment, the seller deeds directly to your end buyer, and the statutory split applies to that deed. Ask your title company how your assignment fee is treated in the stated value. A double close means two closings and two sets of costs: you are the grantee on the first deed and the grantor on the second, so you owe a half share on each. Ask your title company which structure fits your contract and your fee.
Max allowable offer. Add your half of the entry tax and your half of the exit tax to your cost stack. By the formula, each half is about 0.22% of the relevant price. If your exit buyer pays their half, your sell-side share is the grantor’s half.
Run your numbers
Use our closing cost calculator to add the transfer tax to your deal math and the deal analyzer to see the effect on your margin. Automize CRM keeps your deal numbers and follow-ups in one place.
This is general information, not legal or tax advice. Confirm your exact figures with your title company or closing attorney.
Sources
Rates checked October 24, 2026. General information, not tax or legal advice.
Common questions
What is the Maine real estate transfer tax rate?
Title 36 section 4641-A imposes $2.20 for each $500, or fractional part of $500, of the value of the property transferred. On a hypothetical $300,000 sale, that is 600 units x $2.20 = $1,320 in total. The statute also addresses transfers above $1,000,000 separately, so check it for higher-priced deals.
Who pays the transfer tax in Maine?
For deed transfers the statute says the tax is imposed one half on the grantor and one half on the grantee. In plain terms, the seller and buyer each owe half of the total. On $1,320 that is $660 each. A contract can still address who covers what, so confirm with your title company.
Is the Maine transfer tax on both buyer and seller?
Yes, for deed transfers. Section 4641-A splits the tax evenly between grantor and grantee. For transfers of an entity that holds real estate, the statute makes the transferor and transferee jointly and severally liable for the full amount if the transfer is not reported and the tax is not paid within 30 days.
Does the Maine transfer tax apply to entity transfers?
Section 4641-A addresses entity transfers and makes the transferor and transferee jointly and severally liable for unreported, unpaid tax after 30 days. Whether a particular entity sale triggers the tax depends on the facts, so ask your title company or closing attorney before choosing that structure.
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