Who Pays the Transfer Tax When You Sell a House in Massachusetts? (2026 Quincy Seller's Guide)
Last updated: October 19, 2026
FRESHNESS: rate/stat-dependent (statutory rate of $4.56 per $1,000; re-verify each quarter)
SELLING
Who Pays the Transfer Tax When You Sell a House in Massachusetts? (2026 Quincy Seller's Guide)
November 3, 2026 | By Krista Recker
Massachusetts calls it the deed excise tax, and it is $4.56 for every $1,000 of the sale price, which is $3,055.20 on a $670,000 Quincy sale. By long custom the seller pays it at closing, and it is paid through your closing attorney to the Norfolk County Registry of Deeds, which serves Quincy. The buyer does not pay it unless the purchase contract says so.
I am a real estate salesperson, not an attorney or tax advisor, so use this as the framework and confirm the numbers for your sale with your closing attorney.
Who this applies to
This is written for you if any of the following is true:
- You are a Quincy homeowner planning to sell and want to add every cost to your net sheet before you list.
- You are a buyer who has seen "transfer tax" on a settlement statement and wants to know whether it is yours.
- You are an executor or family member selling a parent's home out of an estate, where the estate is the seller.
- You are an investor comparing the cost of exiting a Quincy property across a few price points.
What is the transfer tax in Massachusetts?
Massachusetts does not use the term transfer tax in its statute. The tax is the deed excise tax, set by M.G.L. c. 64D, and it is $2.28 for each $500 of consideration, which works out to $4.56 per $1,000. Consideration is the price paid, excluding any lien or mortgage that stays on the property, so a mortgage the buyer assumes or takes the property subject to is generally not taxed. Sellers often call it the stamps, because the tax used to be paid with physical stamps on the deed. The tax is only due on consideration above $100.
Barnstable County has its own, higher rate, but Quincy is in Norfolk County, so the $4.56 rate applies to any Quincy sale.
How much is the deed excise tax at Quincy prices?
Multiply the sale price in thousands by $4.56. The tax is calculated on each $500 of price or fraction of it, so a price that is not a round $500 rounds up to the next $500 step.
| Sale price | Deed excise tax at $4.56 per $1,000 | Typical Quincy example |
|---|---|---|
| $450,000 | $2,052 | A 2-bedroom condo near the Red Line |
| $670,000 | $3,055.20 | A single family in Wollaston |
| $850,000 | $3,876 | A single family in Squantum |
| $1,000,000 | $4,560 | A waterfront home in Houghs Neck |
Prices are hypothetical examples, not current listings or Quincy market statistics. Figures checked against M.G.L. c. 64D, Mass.gov Department of Revenue guidance, the Norfolk County Registry of Deeds fee schedule, and QuincyMA.gov in October 2026.
Who pays the transfer tax in Massachusetts, the buyer or the seller?
The seller pays it, by custom in Massachusetts residential sales. The statute (M.G.L. c. 64D, section 2) puts the tax on the person who makes or signs the deed, which is the seller, and in practice it is deducted from your sale proceeds on the closing statement, so you do not write a separate check.
Custom is not law, so a negotiated Purchase and Sale Agreement can shift the economic cost to the buyer, although the person signing the deed remains the one the statute holds responsible for making sure it is paid. In a hot market, a seller with several offers has no reason to take it on. In a slow market, a buyer might ask the seller to cover more costs, and the excise tax is one of the lines a concession can address. See my post on seller concessions and closing costs in Massachusetts for how that works.
How does the transfer tax get paid?
It is paid at closing, as part of a sequence your attorney handles:
- Your closing attorney calculates the tax from the price in the deed.
- The tax appears as a seller charge on the closing statement.
- Your attorney submits the deed for recording and pays the excise and recording charges under the registry's current procedures. Norfolk's published fee schedule asks for the excise as a separate check.
- The registry records the deed, and payment of the excise is evidenced as the registry requires.
Massachusetts requires a Massachusetts attorney to supervise the legal work of a residential mortgage closing, which is why this is the attorney's job and not a title company's. You do not need to prepare anything yourself.
Are there any exemptions from the Massachusetts deed excise tax?
Yes, a few. The most common one is a genuine gift, meaning a deed with stated consideration of $100 or less. Do not assume yours qualifies. Debt assumed by the recipient, a retained lien, or other value changing hands can change the analysis, and family transfers, trust transfers, and divorce-related deeds depend on the facts and the deed language. Ask your closing attorney before you sign the deed.
What other costs does a Quincy seller pay at closing?
The deed excise tax is usually a small part of the total. These are the typical categories:
| Seller cost | Typical range | Who it affects |
|---|---|---|
| Deed excise tax | $4.56 per $1,000 of price | Every Quincy seller |
| Real estate commission | Negotiated, set in your listing agreement | Sellers who list with an agent |
| Mortgage payoff | Your remaining loan balance | Sellers with a mortgage |
| Attorney fee | Varies by attorney | Every seller |
| Smoke and carbon monoxide certificate | $50 for a single unit, $75 for a two-family, $100 for a three-family (Quincy Fire Department) | Every seller |
| Municipal lien certificate | $25 per parcel (City of Quincy) | Every seller |
Quincy's smoke and carbon monoxide certificate is valid for 60 days. Fee amounts change, so ask your attorney and agent for the current figures before you build your net sheet. See my posts on the real costs of selling a home in Quincy and the municipal lien certificate in Massachusetts for more.
Does the transfer tax change if I sell a house from an estate?
The same rate applies. An executor or administrator who sells a house during probate is the seller, so the estate pays the excise tax out of the proceeds. If the sale needs a license to sell, the court approval comes first, and the excise is still calculated from the price in the deed. See my post on the license to sell in Massachusetts probate.
The Bottom Line
The Massachusetts deed excise tax is $4.56 per $1,000 of price, the seller customarily pays it, and your closing attorney handles it at the table. On a $670,000 Quincy sale, plan for $3,055.20. Put it on your net sheet before you list, not after you receive an offer.