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Rate table · New York
New York Transfer Tax Rates
Statewide, city and local transfer taxes for New York, from the rate workbook our calculators run on (version 2026.10.11).
Statewide
| Item | Rate | Rule |
|---|---|---|
| Base transfer tax | $2 per $500 | Seller pays |
| Mansion tax | 1% | Residential, $1,000,000 or more; buyer pays |
| NYC additional base tax | $1.25 per $500 | NYC residential $3,000,000+ / other $2,000,000+; seller pays |
NYC Real Property Transfer Tax
| Property class | Consideration | RPTT rate | Payer |
|---|---|---|---|
| Residential | ≤ $500,000 | 1% | Seller |
| Residential | > $500,000 | 1.425% | Seller |
| All other property | ≤ $500,000 | 1.425% | Seller |
| All other property | > $500,000 | 2.625% | Seller |
NYC supplemental tax
| Consideration | Supplemental rate | With 1% mansion tax |
|---|---|---|
| $2,000,000 – $2,999,999 | 0.25% | 1.25% |
| $3,000,000 – $4,999,999 | 0.5% | 1.5% |
| $5,000,000 – $9,999,999 | 1.25% | 2.25% |
| $10,000,000 – $14,999,999 | 2.25% | 3.25% |
| $15,000,000 – $19,999,999 | 2.5% | 3.5% |
| $20,000,000 – $24,999,999 | 2.75% | 3.75% |
| $25,000,000 and up | 2.9% | 3.9% |
Local transfer taxes
| Jurisdiction | County | Rate | Payer |
|---|---|---|---|
| Yonkers (city) | Westchester | 1.5% | Seller |
| Mount Vernon (city) – deed dated on/after 2/1/2026 | Westchester | 1.5% | Seller |
| Mount Vernon (city) – deed dated before 2/1/2026 | Westchester | 1% | Seller |
| Erie County | Erie | 0.5% | Seller |
| Broome County | Broome | 0.1% | Seller |
| Essex County | Essex | 0.2% | Seller |
| Tompkins County | Tompkins | 0.2% | Seller |
| Cortland County | Cortland | 0.2% | Seller |
| Peconic Bay – East Hampton (town) | Suffolk | 2.5% | Buyer |
| Peconic Bay – Southampton (town) | Suffolk | 2.5% | Buyer |
| Peconic Bay – Shelter Island (town) | Suffolk | 2.5% | Buyer |
| Peconic Bay – Southold (town) | Suffolk | 2.5% | Buyer |
| Peconic Bay – Riverhead (town) | Suffolk | 2% | Buyer |
| Warwick (town) | Orange | 0.75% | Buyer |
Generated from the rate book our calculators run on (transfer tax workbook version 2026.10.11).
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