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Pennsylvania Closing Cost Calculator
Pennsylvania charges a 1% state realty transfer tax plus a local rate: 4.578% in total in Philadelphia and 5% in Pittsburgh. On a $300,000 Philadelphia sale that is $13,734 before title, lender and recording charges. Enter the local rate for the address and the split your contract sets.
Pennsylvania transfer tax and settlement worksheet
Ordinary taxable transfer: 1% Commonwealth tax plus the combined local rate you enter. Both parties are jointly and severally liable; enter the agreed seller share to allocate the estimated tax for budgeting.
| Parameter | Rate | In effect | Primary source |
|---|---|---|---|
| Commonwealth realty transfer tax | 1% of value | Current rate per the Department | PA Department of Revenue |
| Philadelphia city realty transfer tax | 3.578% (4.578% with state) | From July 1, 2025 (was 3.278%) | City of Philadelphia Department of Revenue |
| Pittsburgh city + Pittsburgh School District | 3% + 1% (5% with state) | Residential deeds recorded from February 1, 2020 | Allegheny County realty transfer taxes |
| Other municipalities | Local rate varies by municipality and school district | Confirm for the recording date | County Recorder of Deeds |
State and local taxes are distinct inputs
The Department of Revenue imposes a 1% Commonwealth realty transfer tax and explains that county recorders often collect local realty transfer tax alongside it. A statewide rate cannot identify the municipality and school-district charges for an address. Enter their combined local rate in the worksheet; leaving it blank displays a state-only subtotal.
The optional taxable-value input is useful when the amount subject to tax differs from the purchase price. For an ordinary taxable sale, blank uses the entered price. Ask the recorder or settlement professional to confirm the value and any exemption before substituting another amount.
Payment allocation does not remove liability
The state holds buyer and seller jointly and severally liable. An agreement may allocate payment between them, but it does not prevent the Commonwealth from pursuing a liable party for unpaid tax. The seller-share field is a budgeting allocation. It stays blank until you enter the contract percentage or your own transfer-tax quote.
Source: Pennsylvania Department of Revenue: realty transfer tax.
New construction can change the taxable value
Pennsylvania's construction guidance describes circumstances in which a contemporaneous construction agreement is included in the taxable value, including affiliation between the builder and the land seller. A land-only price can therefore omit a taxable component. The calculator does not decide whether the parties are affiliated; enter the confirmed value of the transaction.
See the Department's new-home construction questions and answers. Lender, title, recording, legal and prepaid charges below are taken from your own estimates rather than a percentage invented for Pennsylvania.
Philadelphia and Pittsburgh carry the highest local layers
Philadelphia raised its city share from 3.278% to 3.578% on July 1, 2025, the first change since 2018, so a deed recorded now pays 4.578% of the sale price plus any assumed debt. The City notes the tax is usually split evenly between buyer and seller, but that is custom, not law: it can collect the full amount from either party. For a $300,000 home the combined $13,734 becomes $6,867 per side under an even split.
In Pittsburgh, Allegheny County lists a 3% city tax and a 1% Pittsburgh School District tax on top of the state 1%, for 5% in total. Enter 4 as the local rate for a Pittsburgh address; at $300,000 the tax is $15,000 before allocation. Other Allegheny County municipalities and school districts set their own local rates, so check the county's municipality table before reusing the city figure.
Pennsylvania transfer-tax worked examples
| Scenario | Taxable value | State tax | Local amount | Tax subtotal |
|---|---|---|---|---|
| State tax; local rate unresolved | $300,000.00 | $3,000.00 | Not entered | $3,000.00 |
| Illustration with a confirmed 1% local rate | $300,000.00 | $3,000.00 | $3,000.00 | $6,000.00 |
| Philadelphia: 3.578% city rate from July 1, 2025 | $300,000.00 | $3,000.00 | $10,734.00 | $13,734.00 |
| Pittsburgh: 3% city + 1% school district | $300,000.00 | $3,000.00 | $12,000.00 | $15,000.00 |
Last reviewed 2026-10-06. How the settlement worksheet works.
Questions about Pennsylvania
- Is Pennsylvania transfer tax always split equally?
- Both grantor and grantee are jointly and severally liable to the Commonwealth. The parties may agree how to pay it, but that agreement does not bind the Department of Revenue. Enter the contract allocation; the calculator does not assume a 50/50 split.
- What does a 1% local rate do to a $300,000 taxable transfer?
- The 1% state tax is $3,000 and an entered 1% local rate adds $3,000. The combined tax is $6,000 before allocation. If the contract assigns 50% to each side, each budgets $3,000. Confirm the actual local rate; 1% is an example, not an address lookup.