Delaware Transfer Tax and Recording Fees

Split 50/50 between buyer and seller unless otherwise noted in contract.

NOTE: In the State of DE, if the purchaser is a First Time Home Buyer, the county transfer tax is waived, except for the following:

1. Purchaser(s) has/have owned property in Delaware or another state.
2. The property will not be occupied as their primary residence within 90 days of the settlement date.
3. The property is in a municipality/city/town that does not honor the first time home buyer exemption.