Key takeaway
Georgia charges two taxes at a home closing. The transfer tax is about $1 per $1,000 of the price, so $406.90 on Acworth's typical home value of $406,860 (Zillow, August 2026). The intangible recording tax is $1.50 per $500 of a long-term mortgage, which is $1,179.00 on a 3.5%-down loan on that home, for $1,585.90 in total.
At a glance
| Transfer tax rate | $1 first $1,000 + $0.10 per added $100 (O.C.G.A. 48-6-1) |
|---|---|
| Intangible tax rate | $1.50 per $500 of loan, max $25,000 (O.C.G.A. 48-6-61) |
| Transfer tax on $406,860 | $406.90 |
| Intangible tax, 3.5% down | $1,179.00 |
The two Georgia closing taxes at a glance
Every financed home purchase in Georgia pays two state taxes before the paperwork can be recorded. The real estate transfer tax is charged on the deed that moves the home from the seller to you. The intangible recording tax is charged on the long-term note behind your mortgage when the security deed is recorded. A cash purchase has no loan, so it pays only the transfer tax.
| Tax | Charged on | Rate | Law | On Acworth's typical home |
|---|---|---|---|---|
| Real estate transfer tax | The deed conveying the home, when the price is over $100 | $1.00 for the first $1,000 plus $0.10 for each additional $100 or part of $100 | O.C.G.A. 48-6-1 | $406.90 |
| Intangible recording tax | A long-term note secured by real estate | $1.50 for each $500 or part of $500, capped at $25,000 per note | O.C.G.A. 48-6-61 | $1,179.00 on a 3.5%-down loan |
These two lines are a small share of what you bring to closing. The full list of buyer costs, with a cash-to-close estimate, is on our Georgia closing costs guide. This page owns the tax math.
How the Georgia transfer tax is calculated
The rate written in the statute
O.C.G.A. 48-6-1 sets the tax at $1.00 for the first $1,000 of value, or any part of it, plus 10 cents for each additional $100, or any part of $100. In practice that works out to about $1 per $1,000 of the sale price, which is why most people quote it as a 0.1% tax.
The rounding rule, and why the answer is $406.90 and not $406.86
The statute charges for each additional $100 or fractional part, so any leftover amount under $100 is rounded up to a full $100 step. On a $406,860 price, the amount above the first $1,000 is $405,860. Divided by $100 that is 4,058.6 steps, which rounds up to 4,059. The quick $1-per-$1,000 shortcut gives $406.86; the exact statute math gives $406.90. The 4 cents is the rounding.
When the tax applies
The tax applies to deeds and other instruments that convey real property when the consideration, meaning what is paid, is more than $100. A normal purchase of a house, townhome or condo is well above that line.
What comes out of the taxable amount
The base does not include the value of a lien or encumbrance that existed before the sale and is not removed by the sale. When the seller's mortgage is paid off at closing, that lien is removed by the sale, so this exclusion does not shrink your tax. It comes into play when a buyer takes a property subject to a loan that stays in place. If your deal involves an existing loan staying on the property, ask the closing attorney how the base is figured.
How the Georgia intangible recording tax is calculated
The rate: $1.50 per $500 of the loan
Under O.C.G.A. 48-6-61 the tax is $1.50 for each $500, or fraction of $500, of the face amount of the note. That is the same as $3 per $1,000. As with the transfer tax, a partial step rounds up: divide the loan by $500, round up to the next whole number, then multiply by $1.50.
Which loans it applies to: long-term notes
The tax is charged on long-term notes secured by real estate. O.C.G.A. 48-6-60 defines a long-term note as one where any part of the principal falls due more than three years from the date of the note. A 30-year or 15-year purchase mortgage is a long-term note. A note whose whole principal is due within three years is a short-term note and is not taxed at this long-term rate.
The $25,000 cap per note
The tax tops out at $25,000 for any single note. At $3 per $1,000, the cap is only reached on a loan of about $8.33 million, so it never affects a typical Acworth purchase.
The 90-day recording window and the late penalty
The security instrument has to be recorded within 90 days of when it is signed. If the tax is not paid, the Georgia Department of Revenue lists a penalty of 50% of the tax plus interest of 1% a month. At a normal closing the attorney collects the tax and records the security deed, so this is a reason to make sure your file is complete, not something buyers usually face.
Worked example: both taxes on Acworth's typical home
Zillow's typical home value for Acworth was $406,860 in August 2026. Here is the math for a buyer putting 3.5% down. The percentage is only an example; your loan type sets your real minimum, and our down payment guide compares the levels.
Step 1: transfer tax on $406,860
First $1,000: $1.00. Remaining $405,860 divided by $100 = 4,058.6, rounded up to 4,059. 4,059 x $0.10 = $405.90. Transfer tax: $1.00 + $405.90 = $406.90.
Step 2: intangible tax on a $392,619.90 loan
Down payment: 3.5% x $406,860 = $14,240.10, so the loan is $392,619.90. $392,619.90 divided by $500 = 785.24, rounded up to 786. 786 x $1.50 = $1,179.00.
Step 3: both taxes together
$406.90 + $1,179.00 = $1,585.90. That is the state tax figure you would expect to see on the Closing Disclosure if the contract leaves both taxes with the buyer.
The table runs the same math at six down payment levels. The transfer tax stays at $406.90 because it follows the price; only the intangible tax moves with the loan.
| Down payment | Cash down | Loan amount | $500 steps (rounded up) | Intangible tax | Both taxes |
|---|---|---|---|---|---|
| 0% | $0.00 | $406,860.00 | 814 | $1,221.00 | $1,627.90 |
| 3% | $12,205.80 | $394,654.20 | 790 | $1,185.00 | $1,591.90 |
| 3.5% | $14,240.10 | $392,619.90 | 786 | $1,179.00 | $1,585.90 |
| 5% | $20,343.00 | $386,517.00 | 774 | $1,161.00 | $1,567.90 |
| 10% | $40,686.00 | $366,174.00 | 733 | $1,099.50 | $1,506.40 |
| 20% | $81,372.00 | $325,488.00 | 651 | $976.50 | $1,383.40 |
Going from 0% to 20% down saves $244.50 in intangible tax ($1,221.00 minus $976.50). If an FHA upfront mortgage insurance premium or a VA funding fee is added to the loan, the note gets slightly larger and the intangible tax rises with it.
Transfer and intangible tax at other Acworth price points
Acworth prices vary by ZIP code. Zillow's August 2026 typical value was $432,126 in 30101 and $378,558 in 30102. The table uses 3.5% down for the intangible column so the rows compare cleanly.
| Price | Transfer tax | Loan at 3.5% down | Intangible tax | Both taxes |
|---|---|---|---|---|
| $300,000 | $300.00 | $289,500.00 | $868.50 | $1,168.50 |
| $350,000 | $350.00 | $337,750.00 | $1,014.00 | $1,364.00 |
| $378,558 (ZIP 30102 typical value) | $378.60 | $365,308.47 | $1,096.50 | $1,475.10 |
| $400,000 | $400.00 | $386,000.00 | $1,158.00 | $1,558.00 |
| $406,860 (Acworth typical value) | $406.90 | $392,619.90 | $1,179.00 | $1,585.90 |
| $432,126 (ZIP 30101 typical value) | $432.20 | $417,001.59 | $1,252.50 | $1,684.70 |
| $450,000 | $450.00 | $434,250.00 | $1,303.50 | $1,753.50 |
| $500,000 | $500.00 | $482,500.00 | $1,447.50 | $1,947.50 |
Acworth addresses can sit in Cobb, Cherokee or Paulding County, and the deed is recorded in the county where the home is. The state rates are the same in every county.
Who pays the transfer tax and the intangible tax in Georgia
Two sources answer this question, and they point in different directions. Read both before you assume anything about your own deal.
What Georgia law says: the seller is legally liable for transfer tax
The Georgia Department of Revenue says the seller is legally responsible for the transfer tax, and adds that "frequently the parties agree in the sales contract that the buyer will pay the tax." The tax has to be paid before the deed can be recorded with the clerk of superior court.
What the Georgia REALTORS purchase and sale agreement says
The standard Georgia REALTORS purchase and sale agreement (form F201, 2022 printing) lists "Georgia property transfer tax" first among the items paid by the buyer at closing, along with the title and tax record search, preparing the limited warranty deed, and all other costs to close unless the contract says otherwise. Forms are revised from time to time, so ask your agent which printing you are signing and read that paragraph.
Who pays is negotiable
Neither the law nor the form stops buyer and seller from agreeing to a different split. You can ask the seller to pay the transfer tax in a special stipulation, or ask for a Seller's Contribution at Closing that covers it along with other costs. Write any agreement into the contract rather than relying on what you heard was customary.
The intangible tax goes with the buyer's loan
The Department of Revenue does not say who pays the intangible tax. Under the same purchase and sale agreement, the buyer pays all costs to close that are not assigned elsewhere, and this tax is on the buyer's own mortgage, so it lands in the buyer's column unless the contract shifts it.
Transfer tax exemptions that matter to buyers
O.C.G.A. 48-6-2 lists transfers that do not pay the transfer tax. Most are outside a normal purchase, but three are worth knowing.
Your security deed is not hit by transfer tax
Instruments given to secure a debt are exempt. The security deed you sign for your mortgage therefore pays the intangible recording tax, not a second transfer tax.
Deeds of gift
A deed of gift is exempt. If a relative deeds you a property for no payment, the transfer tax does not apply, though a loan taken against it later would still pay intangible tax.
Other exempt transfers
- Deeds to or from the United States, the State of Georgia and their agencies
- Leases
- Transfers between spouses as part of a divorce
- Year's support orders
- Deeds in lieu of foreclosure, where the purchase money debt is at least 12 months old, and the first foreclosure deed
- Fiduciary transfers without consideration, and partitions among joint tenants without consideration
- Transfers between an individual and an entity where the majority ownership stays the same
The Department of Revenue sends taxability and exemption questions to the Clerk of Superior Court in the county where the deed will be recorded.
How the taxes are paid and filed at closing
The PT-61 transfer tax declaration
Each deed needs a Real Estate Transfer Tax Declaration, form PT-61. It can be filed through the GSCCCA PT-61 eFiling system, one form per deed. A 2006 law (SB 525) made the Map and Parcel field required on every PT-61. The closing attorney's office normally prepares it, but you can look at the GSCCCA site to see what is reported.
Who collects the taxes
The clerk of superior court collects the intangible recording tax in most Georgia counties. The Department of Revenue lists 24 counties where the tax commissioner or collector handles it instead, and Cobb is not on that list. The transfer tax is paid before the clerk records the deed, and the clerk attaches a certification that it was paid.
Where you will see both numbers
Both taxes appear in the government fees section of your Closing Disclosure, which your lender must give you at least three business days before closing. Compare them to the math on this page. Our guide to the closing attorney and title insurance explains who handles the recording.
Georgia transfer tax calculator: run your own numbers
You do not need an online calculator for these taxes. Four steps on a phone calculator give you the exact figures:
- Transfer tax: subtract $1,000 from the price, divide by 100, round up to a whole number, multiply by $0.10, then add $1.00.
- Loan amount: subtract your down payment from the price, then add any upfront fee your lender finances into the loan.
- Intangible tax: divide the loan amount by 500, round up to a whole number, and multiply by $1.50.
- Total: add the two, then check which of them your contract assigns to you.
For the monthly side of the same purchase, including principal, interest and taxes, use the affordability calculator.
Common mistakes with Georgia's closing taxes
Assuming the seller covers the transfer tax
The law makes the seller liable, but the standard contract form lists the tax as a buyer item. If you want the seller to pay it, it has to be in the contract you sign.
Mixing up the intangible tax and property tax
The intangible recording tax is a one-time charge on your loan at closing. Yearly property tax is separate and depends on the county, city and exemptions; see the Cobb County property tax guide for that bill.
Forgetting financed fees raise the loan
The intangible tax follows the face amount of the note. Any fee rolled into the loan adds to it, so recheck the math once the lender gives you a final loan amount.
Using the shortcut and expecting an exact match
The $1-per-$1,000 shortcut and the $3-per-$1,000 shortcut are close, but the statute rounds up partial steps. Small differences on your Closing Disclosure are usually rounding, not an error. If a figure is off by more than a few dollars, ask the closing attorney to show the calculation.
Common questions
Who pays the transfer tax in Georgia?+
Georgia law makes the seller legally responsible for the transfer tax, but the Georgia Department of Revenue notes that buyers and sellers frequently agree in the contract that the buyer will pay it. The standard Georgia REALTORS purchase and sale agreement (2022 printing) lists the transfer tax among items paid by the buyer. It is negotiable, so check the version of the form you sign and write any different split into the contract.
How much is Georgia property transfer tax?+
The rate is $1.00 for the first $1,000 of the price plus 10 cents for each additional $100 or part of $100, which works out to about $1 per $1,000. On Acworth's typical home value of $406,860 (Zillow, August 2026) the transfer tax is $406.90. On a $300,000 home it is $300.00.
What is a transfer tax on property?+
It is a state tax on the deed that transfers ownership of real estate from one person to another. In Georgia it is set by O.C.G.A. 48-6-1 and must be paid before the deed can be recorded with the clerk of superior court. A PT-61 declaration is filed for each deed, usually by the closing attorney's office.
How much is the intangible tax on a mortgage in Georgia?+
Georgia charges $1.50 for each $500, or part of $500, of a long-term loan secured by real estate, which equals $3 per $1,000, with a cap of $25,000 per note. On a $392,619.90 loan, which is 3.5% down on Acworth's $406,860 typical value, the intangible recording tax is $1,179.00.
Does the intangible tax apply to every loan?+
It applies to long-term notes secured by Georgia real estate, meaning any part of the principal is due more than three years after the note date. A 15-year or 30-year purchase mortgage qualifies. A note whose full principal is due within three years is a short-term note and is not taxed at the long-term rate.
Do I pay transfer tax on my mortgage security deed?+
No. O.C.G.A. 48-6-2 exempts instruments given to secure a debt from the transfer tax. The security deed for your mortgage pays the intangible recording tax instead, while the warranty deed from the seller to you is the document that carries the transfer tax.
When is the Georgia intangible recording tax due?+
It is paid when the security deed is recorded, and the security instrument must be recorded within 90 days of being signed. The Georgia Department of Revenue lists a penalty of 50% of the tax plus 1% interest per month if it is not paid. At a normal closing the attorney collects it from closing funds and handles the recording.
Sources
- FindLaw: Georgia Code § 48-6-1 (transfer tax)
- FindLaw: Georgia Code § 48-6-2 (transfer tax exemptions)
- FindLaw: Georgia Code § 48-6-60 (intangible tax definitions)
- FindLaw: Georgia Code § 48-6-61 (intangible recording tax)
- Georgia Department of Revenue: Real Estate Transfer Tax
- Georgia Department of Revenue: Intangible Recording Tax
- GSCCCA: PT-61 eFiling
- Georgia Association of REALTORS: Purchase and Sale Agreement (F201), 2022 printing
- CFPB: What is a Closing Disclosure?
- Zillow Research: Zillow Home Value Index (Acworth, August 2026)
Lawrence Jackson
I am a Realtor® with Atlanta Communities and part of Team Jackson Sells Atlanta. I specialize in Acworth, Kennesaw, Marietta and Woodstock and serve all of Cobb County and metro Atlanta. You work directly with me at every step, from your first question to the closing table.
Realtor®, Atlanta Communities. General information, not legal, tax or lending advice.
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