Who Pays Land Transfer Tax? Buyer, Seller, Grantor, and Grantee Guide

Who pays transfer tax is not universal. The answer can change by jurisdiction, contract allocation, local tax layer, exemption, and whether the party is buyer, seller, grantor, or grantee. Key items include New York State places basic transfer tax responsibility on the grantor, with grantee fallback rules and Pennsylvania states that grantor and grantee are jointly and severally liable for state realty transfer tax.

Clarify who pays before the agreement or closing package is final. Use the calculator result as a planning estimate, then verify final costs with the official authority and the professional handling closing.

Start with Ontario land transfer tax calculation and registration rules, then confirm the final treatment with the official authority and the professional handling the transaction.