Complete 2026 East Coast real estate closing cost and transfer tax hub: NYC Mansion Tax (1%–3.9%) & CEMA § 255, NJ 1% Mansion Tax & RTF-1, Philadelphia 4.278% Transfer Tax, Florida Doc Stamps, and Hamptons 2% CPF.
1. Interactive Simulators & Statutory Guides in This Family
New Jersey Exit Tax Calculator (Selling a House in NJ)
Computes the mandatory NJ non-resident seller estimated tax withholding at closing: the greater of 2% of gross consideration or 8.97%–10.75% of net capital gain after IRC § 121 exclusion.
NYC CEMA Mortgage Recording Tax Savings Calculator
Calculates exact Mortgage Recording Tax (1.80%–1.925%) saved by consolidating an existing unpaid mortgage balance into a new refinance or purchase CEMA loan in NYC, Westchester, or Nassau.
NYC Mansion Tax, Mortgage Recording Tax & Buyer Closing Cost Calculator
Models the 8-tier progressive NYC Mansion Tax (1.00% to 3.90%), NYC/NYS Mortgage Recording Tax (1.80%–1.925% on Condos, $0 on Co-ops), and sponsor transfer taxes.
NYC, NY State & Florida Home Seller Closing Cost & Transfer Tax Calculator (2026)
Calculates net cash proceeds after NYC Real Property Transfer Tax (1.0%–1.425%), NYS Transfer Tax (0.40%–0.65%), Co-op Flip Tax, Florida Documentary Stamp Tax ($0.60/$0.70 per $100), and broker commissions.
1031 Exchange, Taxable Boot & 25% Depreciation Recapture Calculator (2026)
Computes deferred Federal, 3.8% NIIT, and NY/NJ/FL capital gains taxes, IRC § 1250 25% unrecaptured depreciation tax, and taxable cash/mortgage boot when trading investment property.
NJ Mansion Tax (1%) & Seller Realty Transfer Fee Calculator (2026)
Computes the exact 2026 New Jersey Seller Realty Transfer Fee (progressive tiers per $500 of consideration + Senior/Disabled RTF-1 exemption) and the 1.0% NJ Buyer Mansion Tax on residential and Class 4A commercial transfers exceeding $1,000,000.
Philadelphia (4.278%) & Pennsylvania Realty Transfer Tax Split Calculator (2026)
Calculates total Pennsylvania State (1.00%) and Municipal Realty Transfer Taxes across Philadelphia (3.278% City = 4.278% combined), Pittsburgh (4.00% local = 5.00% combined), Reading/Scranton, and Main Line Suburbs (1.00% local = 2.00% combined) with customary 50/50 buyer-seller split.
2. Flagship Interactive Simulator
NYC Mansion Tax, Mortgage Recording Tax & Buyer Closing Cost Calculator
Models the 8-tier progressive NYC Mansion Tax (1.00% to 3.90%), NYC/NYS Mortgage Recording Tax (1.80%–1.925% on Condos, $0 on Co-ops), and sponsor transfer taxes.
3. Table 1: 2026 East Coast Real Estate Transfer Taxes, Mansion Taxes & Mortgage Recording Taxes by State
| Jurisdiction / Corridor | Exemption / Threshold | 2026 Statutory Rate | Governing Statute | Planning & Audit Note |
|---|---|---|---|---|
| New York City (5 Boroughs) | Buyer: 1.0%–3.9% Mansion Tax + 1.925% MRT | Seller: 1.0%–1.425% NYC RPTT + 0.40%–0.65% NYS | N.Y. Tax Law § 1402-a & § 255 (CEMA) | Co-ops are 100% exempt from Mortgage Recording Tax! |
| Hamptons / East End (Suffolk County NY) | Buyer: 2.00% Peconic Bay CPF Tax | Plus 1.0%–3.9% NYS Mansion Tax Over $1M | N.Y. Town Law § 64-e | Applies in Southampton, East Hampton, Shelter Island |
| New Jersey (Statewide) | Buyer: 1.00% Mansion Tax Over $1,000,000 | Seller: Progressive RTF ($2.00–$6.05 per $500) | N.J.S.A. 46:15-7.2 (RTF-1EE) & 46:15-10.1 | Seniors 62+ save ~50% on Seller RTF-1; 2% Exit Withholding |
| Pennsylvania & City of Philadelphia | Philly: 4.278% Total (1% PA + 3.278% City) | Main Line Suburbs: 2.00% · Pittsburgh: 5.00% | 72 P.S. § 8102-C & Phila. Code § 19-1403 | Customarily split 50/50 between buyer and seller |
| Delaware, Maryland & Washington, D.C. | DE: 4.00% Transfer Tax (Split 2% / 2%) | DC: 2.2%–2.9% · MD: 1.0%–1.5% + Montgomery Rec. | 30 Del. C. § 5402 & D.C. Code § 42-1103 | Highest baseline deed transfer taxes in Mid-Atlantic |
| Florida, Georgia, NC & SC | FL: $0.70/$100 Deed ($0.60 Miami) + 0.55% Loan | GA: 0.10% Deed + 0.30% Intangible Mortgage Tax | Fla. Stat. § 201.02 & O.C.G.A. § 48-6-61 | NC excise tax is 0.20%; SC recording fee is $3.70/$1,000 |
Pablo Cirre Gómez
Corporate database analyst, financial publisher, and digital economist with 20+ years of experience building quantitative business intelligence, fiscal simulation engines, and corporate registries (Co-Founder of East Corp Capital and Legia.es). Accredited in Business & Marketing Systems (COM708_3, IFC297_2), lecturer at the International Graduate School (EIP) and Cámara de Comercio, and lead architect of our 24 interactive IRS, NYS DTF, NJ Treasury, and Federal Reserve calculators.
Enrique Zarza (José Enrique Rodríguez Zarza), Esq.
Practicing litigation, banking, real estate, and corporate compliance attorney admitted to the Illustrious Bar Association of Madrid (ICAM No. 68.400) with over 25 years of professional practice. Law Degree & Master in Legal Practice (Universidad de Granada), Executive Management (San Telmo Business School), pioneer in digital banking contracting (CaixaBank / CTI Soluciones), Founder of ICIRED, former Managing Director of the Judicial Default Registry (RIJ) partnered with the General Council of Spanish Lawyers (Abogacía Española), and Co-Founder of Legia.es and East Corp Capital.
NYC Mansion Tax, Mortgage Recording Tax & Buyer Closing Cost Calculator →Read 2026 Companion Study
NYC, NY State & Florida Home Seller Closing Cost & Transfer Tax Calculator (2026) →Read 2026 Companion Study
1031 Exchange, Taxable Boot & 25% Depreciation Recapture Calculator (2026) →Read 2026 Companion Study
Philadelphia (4.278%) & Pennsylvania Realty Transfer Tax Split Calculator (2026) →Read 2026 Companion Study
2026 East Coast Real Estate Transfer Taxes, Mansion Taxes, CEMA § 255 & Documentary Stamps
Calculate 2026 buyer and seller realty transfer taxes, mortgage recording tax exemptions (NY CEMA § 255), mansion tax cliffs, and title closing schedules along the Atlantic corridor. Governing schedules verified across NYC RPTT (1.425%–2.625%) & Mansion Tax (1%–3.9%) · NY CEMA § 255 · NJ RTF-1 & 1% Mansion Tax · Philadelphia 4.278% · DE 4.0% · Peconic Bay 2.5% CPF · FL Doc Stamps. Use the master 16-jurisdiction reference matrix below to compare effective rates, statutory forms, and phase-out cliffs from Maine to Florida:
| East Coast Jurisdiction & Financial Hubs | 2026 Statutory Brackets, Caps & Surcharges | Primary Tax Forms & Legal Authority | Interactive Simulator |
|---|---|---|---|
| Maine (ME) · Portland / Kennebunk | 5.80% – 7.15% Income · 1.09% Prop · $2.20/$500 Transfer | Form 1040ME · RETTD · 2.5% Non-Res Withholding | Launch Simulator → |
| New Hampshire (NH) · Portsmouth / Nashua | 0% Wage Tax · 0% I&D (Repealed) · 1.86% Prop · 1.50% RETT | NH DP-10 (Repealed) · Form CD-57-S (75 bps each) | Launch Simulator → |
| Vermont (VT) · Burlington / Stowe | 3.35% – 8.75% Income · 1.83% Prop · 1.47%–3.62% PTT | Form IN-111 · Form HS-122 Homestead · Act 181 PTT | Launch Simulator → |
| Massachusetts (MA) · Boston / Cambridge | 5.0% Base + 4.0% Surtax (>$1.08M) · $2M Estate Credit | Form 1 / 1-NR · M-706 · Boston $3,890 Res. Exemption | Launch Simulator → |
| Rhode Island (RI) · Providence / Newport | 3.75% – 5.99% Income · Taylor Swift Non-Owner Surcharge | Form RI-1040 · $2.30/$500 Conveyance + Tier 2 Luxury | Launch Simulator → |
| Connecticut (CT) · Greenwich / Stamford | 2.00% – 6.99% Income · 6.99% PTET · 0.75%–2.25% Mansion | Form CT-1040 · Form CT-1065/CT-1120SI · OP-236 | Launch Simulator → |
| New York (NY & NYC) · 5 Boroughs / Suburbs | 4.0%–10.9% NYS + 3.876% NYC · 16.75% Yonkers · $7.16M Estate | IT-201 / IT-203 · ACRIS RPTT / TP-584 · CEMA § 255 · UBT | Launch Simulator → |
| New Jersey (NJ) · Bergen / Hoboken / Short Hills | 1.40% – 10.75% Income · 2.23% Prop · 1% Buyer Mansion Tax | NJ-1040 · GIT/REP-3 Exit · RTF-1 / RTF-1EE · IT-R Class C/D | Launch Simulator → |
| Pennsylvania (PA) · Philadelphia / Main Line | 3.07% Flat PA + 3.75% Philly Wage · 4.278% Philly Transfer | PA-40 · REV-1500 (4.5%/12%/15%) · REV-419 Reciprocity | Launch Simulator → |
| Delaware (DE) · Wilmington / Sussex Coast | 2.20% – 6.60% Income · 0% Sales Tax · 4.0% Transfer · $300 LLC | 8 Del. C. § 503 Assumed Par Value · Form RTT-TAX | Launch Simulator → |
| Maryland (MD) · Bethesda / Baltimore / Annapolis | 2.00% – 5.75% State + 2.25% – 3.20% County Piggyback | Form 502 · SDAT Homestead 10% Cap · $5M Estate + 10% Inh. | Launch Simulator → |
| Washington, D.C. · District of Columbia | 4.00% – 10.75% Income · 2.20%–2.90% Recordation/Transfer | Form D-40 · Form D-4A Non-Resident Reciprocity · $90,550 Homestead | Launch Simulator → |
| Virginia (VA) · Arlington / Fairfax / Loudoun | 2.00% – 5.75% Income · $4.15–$5.33/$100 Vehicle Car Tax | Form 760 · PPTRA Vehicle Subsidy · 5.75% VA PTET | Launch Simulator → |
| North Carolina (NC) · Charlotte / Raleigh-Durham | 3.99%–4.25% Flat Income · ~0.82% Prop · $2/$1,000 Excise | Form D-400 · $100 Annual LLC Report · 0% Estate Tax | Launch Simulator → |
| South Carolina (SC) · Charleston / Hilton Head | 0% – 6.20% Income · 4% Primary vs. 6% Second-Home Ratio | SC1040 · Act 388 100% School Tax Exemption · $3.70/$1,000 Deed | Launch Simulator → |
| Georgia (GA) · Atlanta / Buckhead / Cobb County | 5.19%–5.39% Flat Income · $130k Age 65+ Retirement Exclusion | Form 500 · Cobb County 62+ 100% School Property Tax Exemption | Launch Simulator → |
| Florida (FL) · Miami / Palm Beach / Tampa / Naples | 0% Income Tax · $50k Homestead + 3% SOH Cap ($500k Portability) | Form DR-501 / DR-501T · $0.70/$100 Doc Stamps ($0.60 Miami-Dade) | Launch Simulator → |
2026 Cross-Jurisdiction CPA Audit & Compliance Checklist
When benchmarking multiple East Coast states within this semantic family, tax attorneys, CPAs, and corporate treasurers reconcile four statutory layers before executing a relocation, property acquisition, or entity restructuring:
- Marginal vs. Retroactive Cliff Schedules: Confirm whether crossing a statutory threshold triggers a marginal bracket increase (such as the Massachusetts 4% Millionaire Surtax above $1,083,150) or a retroactive cliff on the entire base (such as the NYC Mansion Tax tiers or the NYS $7.16M–$7.52M Estate Tax Cliff).
- Municipal & County Piggyback Layering: State headline rates frequently mask local surcharges—including the 3.876% NYC resident income tax, the 16.75% Yonkers resident surcharge, Maryland’s mandatory 2.25%–3.20% county piggyback income tax across 23 counties and Baltimore City, and Philadelphia’s 3.75% wage tax and 4.278% realty transfer tax.
- Owner-Occupied vs. Second-Home Property Tax Divergence: In South Carolina (Act 388 4% vs. 6% assessment ratio), Florida (3% Save Our Homes cap + $500,000 portability vs. 10% non-homestead cap), Massachusetts (Boston/Cambridge/Brookline ~$3,890 residential exemption), and Rhode Island (non-owner luxury surcharge), primary domicile status alters annual carrying costs by 35% to 68%.
- Pass-Through Entity Tax (PTET) & Statutory Reciprocity Elections: Verify annual PTET election deadlines (March 15 in NY) and W-4 reciprocity certificates (PA REV-419, DC Form D-4A) to prevent double state withholding or forfeited federal SALT deductions.
Pablo Cirre Gómez
Corporate database analyst, financial publisher, and digital economist with 20+ years of experience building quantitative business intelligence, fiscal simulation engines, and corporate registries (Co-Founder of East Corp Capital and Legia.es). Accredited in Business & Marketing Systems (COM708_3, IFC297_2), lecturer at the International Graduate School (EIP) and Cámara de Comercio, and lead architect of our 24 interactive IRS, NYS DTF, NJ Treasury, and Federal Reserve calculators.
Enrique Zarza (José Enrique Rodríguez Zarza), Esq.
Practicing litigation, banking, real estate, and corporate compliance attorney admitted to the Illustrious Bar Association of Madrid (ICAM No. 68.400) with over 25 years of professional practice. Law Degree & Master in Legal Practice (Universidad de Granada), Executive Management (San Telmo Business School), pioneer in digital banking contracting (CaixaBank / CTI Soluciones), Founder of ICIRED, former Managing Director of the Judicial Default Registry (RIJ) partnered with the General Council of Spanish Lawyers (Abogacía Española), and Co-Founder of Legia.es and East Corp Capital.
Standard Press, Legal & Research Attribution (100% Human-Authored & Attorney-Reviewed):
According to East Corp Capital’s 2026 Quantitative Study ("East Coast Buyer & Seller Closing Costs, Mansion Tax & Real Estate Transfer Tax Hub (2026)", authored by Pablo Cirre Gómez and legally reviewed by Enrique Zarza, Esq., ICAM Bar No. 68.400, https://eastcorpcapital.com/closing-costs-transfer-tax-hub/)