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Georgia Closing Cost Calculator
Georgia transfer tax is $1 for the first $1,000 and $0.10 for each additional $100, charged to the seller unless the contract says otherwise. Estimate the deed transfer tax, distinguish it from financing taxes, and build your closing budget with the fee quotes assigned to your side.
Georgia tax and settlement worksheet
Ordinary taxable deed: $1 for the first $1,000 or fraction and $0.10 for each additional $100 or fraction, when taxable consideration exceeds $100. The seller is liable unless the payment is allocated by contract. Intangible recording tax on financing and other recording charges are separate.
Georgia uses two different unit sizes
The Department of Revenue charges $1 for the first $1,000 or fractional part, then $0.10 for each additional $100 or fraction. A $300,000 taxable value produces $300.00, while $300,000.01 produces $300.10. This is why the worksheet rounds taxable units instead of multiplying every price by 0.1%.
The Department of Community Affairs Uniform Chart of Accounts, amended May 2026, account 31.1600, identifies the transfer tax as applying when the value of the interest exceeds $100. The model therefore returns no transfer tax at $100 and starts the first $1 unit above that boundary.
Use the amount reported for the deed
The sale price is the starting input. If your closing provider confirms a different taxable consideration, enter that amount in the taxable-value field. Keep the confirmed deed figure and any basis adjustment with your settlement documents; a mortgage payoff should not be deducted automatically from the transfer-tax base.
Georgia requires the tax to be paid before the deed is recorded. DOR links to the electronic PT-61 declaration process through the Georgia Superior Court Clerks' Cooperative Authority. This worksheet estimates an amount; it does not prepare or file the declaration.
| Parameter | Amount | In effect | Primary source |
|---|---|---|---|
| Real estate transfer tax | $1 for the first $1,000 or fraction; $0.10 for each additional $100 or fraction | Current schedule | Georgia Department of Revenue |
| Intangible recording tax on a long-term note | $1.50 per $500 or fraction of the note's face amount | Current schedule | Georgia Department of Revenue |
| Maximum intangible tax on one note | $25,000 | Current schedule | Georgia Department of Revenue |
A mortgage brings its own tax: intangible recording tax
Buying with a loan adds a second Georgia tax that is measured by the note, not the price. The Department of Revenue charges $1.50 for each $500 or fraction of the face amount of a long-term note secured by Georgia real estate, up to $25,000 on any single note. The county's collecting officer collects it before the security deed goes to the clerk, and attaches a certificate showing it was paid.
A $240,000 loan is 480 units, so the tax is $720; a note one cent larger starts a 481st unit and costs $721.50. The $25,000 ceiling only matters for notes above $8,333,000. The tax falls on the lender as holder of the note, but DOR notes the lender can pass it on to the borrower; it cannot be treated as a finance charge on the loan. On a $300,000 purchase with that $240,000 loan, the buyer's $720 intangible tax is more than double the seller's $300 transfer tax. This worksheet does not compute it; enter it as part of your quoted costs and check that it is not counted twice.
Separate deed tax from financing and service charges
Deed transfer tax should occupy one line of the closing budget. Intangible recording tax on financing, lender fees, title charges, legal fees and recording charges are separate inputs. Ask for an itemized quote so that a combined provider charge does not cause the deed tax to be counted twice.
For the seller, enter payoff, commission and any credits paid to see proceeds after the listed costs. For the buyer, enter down payment, deposit and credits to calculate remaining cash to close. A blank fee line is not a finding that the transaction carries no such fee.
Georgia deed-tax worked examples
| Scenario | Taxable value | State tax | Local amount | Tax subtotal |
|---|---|---|---|---|
| First taxable unit | $100.01 | $1.00 | $0.00 | $1.00 |
| Whole sale-price units | $300,000.00 | $300.00 | $0.00 | $300.00 |
| Additional fractional $100 unit | $300,000.01 | $300.10 | $0.00 | $300.10 |
Last reviewed 2026-10-09. How the settlement worksheet works.
Questions about Georgia
- Who pays Georgia real estate transfer tax?
- The seller is legally liable, although the sales contract may allocate payment to the buyer. The worksheet starts with a 100% seller share and lets you enter the agreed allocation.
- Does Georgia transfer tax include the tax on my mortgage?
- No. Deed transfer tax and intangible recording tax on certain financing documents are separate charges. Obtain the financing-tax amount from your lender or closing provider and enter it separately.