Baltimore County Transfer and Recordation Taxes for Sellers
When you sell a house in Towson, three government taxes come out at settlement: the Baltimore County transfer tax, the Maryland transfer tax and the recordation tax. Together they’re 2.5% of the price. Who pays them is a contract term, and most Baltimore-area contracts split them 50/50 between buyer and seller unless you negotiate something else.
Updated November 2026
The three taxes on a $300,000 sale
| Tax | Rate | Total | Seller’s half |
|---|---|---|---|
| Baltimore County transfer tax | 1.5% (first $22,000 excluded on an owner-occupied home) | $4,500 | $2,250 |
| Maryland transfer tax | 0.5% | $1,500 | $750 |
| Recordation tax | $2.50 per $500 (0.5%) | $1,500 | $750 |
| Total | 2.5% | $7,500 | $3,750 |
Rates from Baltimore County’s Office of Budget and Finance and the Maryland Department of Legislative Services. The totals are before the $22,000 exclusion. All figures are estimates; your title company calculates the exact amounts at settlement.
The $22,000 exclusion
If the buyer will live in the home as a principal residence, the county doesn’t tax the first $22,000 of the price. That’s $330 off the county transfer tax. It’s usually applied to the buyer’s side, so on a normal 50/50 split it doesn’t change what you pay.
When the buyer is a first-time Maryland buyer
The state transfer tax drops from 0.5% to 0.25%, and Maryland law puts that whole amount on the seller. On $300,000 that’s $750, the same as your normal half, so your total usually doesn’t change. The buyer saves $750.
What you can negotiate
The split is a contract term. In a slower market a buyer may ask you to pay more of the transfer taxes, or ask for a closing cost credit instead; in a busy one you may not need to. Compare offers by what you keep, not just the price.
- See every seller cost, with a calculator for your own price and commission: what it costs to sell a house in Baltimore County.
- Weighing a quick sale? Cash offer or list it: what Towson sellers actually keep.
- Selling in the city instead? The City’s recordation tax is twice the county’s. See Baltimore City transfer taxes, explained.
Buying your next place in the area? Start with Towson, MD homes for sale.
Questions people ask
Does the seller pay transfer tax in Baltimore County?
Usually half. The contract decides, and most local contracts split the transfer and recordation taxes 50/50 between buyer and seller.
What is the Baltimore County transfer tax rate?
1.5% of the price, with the first $22,000 excluded when the buyer will live in the home. Maryland adds a 0.5% state transfer tax, and the recordation tax is $2.50 per $500.
Who pays the state transfer tax for a first-time buyer?
The seller. For a first-time Maryland home buyer the state rate drops to 0.25%, and the seller pays all of it.
Is the recordation tax different in Baltimore City?
Yes. Baltimore City charges $5 per $500, twice Baltimore County’s rate, so City sellers usually pay more in taxes on the same price.
About Mike Fielder
Mike Fielder is a Baltimore Realtor and Sales Director of The Key Home Team at Cummings & Co. Realtors. Licensed since June 2016, he focuses on North Baltimore (Lake Evesham, Lake Walker, Cedarcroft, Hampden and Remington) and the Towson area. He works with buyers and sellers throughout Maryland and in parts of Pennsylvania, where he’s also licensed. He also serves as Vice President of the Lake Evesham Community Association.
Over his career, Mike has sold 190 homes worth more than $56 million. He’s backed by The Key Home Team, which has sold more than $375 million in real estate and closes about $30 million a year.
Mike founded Property Management of Baltimore in 2014, two years before getting his license, and still runs it. Managing rentals taught him what repairs really cost, which updates buyers pay for, and how to keep a deal moving when something breaks. Sellers get that judgment when deciding what to fix before listing. Buyers get it when they’re reading an inspection report.
A Towson University graduate, Mike keeps his approach simple: price from real recent sales, spend money only where it pays back, and compare offers by what the client actually keeps.
More from Mike: Towson on mikesellsbaltimore.com · Selling with Mike · Full bio
Want the taxes figured on your price?
I’ll run a net sheet that shows every tax line and what you’d keep. Call or text me at 410-905-6678.
The Key Home Team of Cummings & Co. Realtors
Cell: 410-905-6678
Email: [email protected]
Office: 410-823-0033
222 W Cold Spring Ln, Suite C, Baltimore, MD 21210
Website: mikesellsbaltimore.com