The Massachusetts deed excise tax — often called “tax stamps” — is a state charge imposed every time real property changes hands for more than $100. The statewide rate is $4.56 per $1,000 of sale price (rendered from taxRates.json), with a higher combined rate in Barnstable County. By longstanding custom, the seller pays the tax at closing before the deed can be recorded.
How It Works in Massachusetts
The excise is governed by M.G.L. c. 64D §1. It applies to any deed or instrument that transfers an interest in real property when the consideration — the sale price minus any mortgage or lien that remains after the sale — exceeds $100. The tax is calculated on the full consideration rounded up to the nearest $500.
The statewide rate (all Massachusetts counties except Barnstable) is $2.28 per $500, which equals $4.56 per $1,000. Barnstable County (Cape Cod) applies a higher combined rate of $3.24 per $500 ($6.48 per $1,000), made up of a state component of $3.42 per $1,000 and a county surcharge of $3.06 per $1,000 that funds the operation of the Cape Cod Regional Government. Both figures are confirmed by the Barnstable County Registry of Deeds fee schedule (capecod.gov). All figures on this page are rendered from taxRates.json.
All North Shore towns are in Essex County and use the standard statewide rate.
Worked example — Essex County sale at $650,000:
$650,000 ÷ $500 = 1,300 units × $2.28 = $2,964.00
Worked example — Barnstable County sale at $650,000:
$650,000 ÷ $500 = 1,300 units × $3.24 = $4,212.00
Last verified: 2026-10-12. Source: M.G.L. c. 64D §1; Barnstable County Registry of Deeds fee schedule (capecod.gov); DOR Directive 95-4.
Who Pays
Under M.G.L. c. 64D §2, the tax is legally owed by the person who signs the deed — in a standard sale, the seller. The statute does not mandate who funds it; it simply requires that stamps be affixed before the deed is recorded. Buyers and sellers can negotiate a different split in the purchase and sale agreement, but seller-pays is the overwhelming custom statewide. In practice, the closing attorney purchases the stamps from the Registry of Deeds and affixes them to the deed on the seller’s behalf.
Common Exemptions
Not every transfer triggers the excise. Common exemptions under M.G.L. c. 64D include:
- Consideration of $100 or less. Nominal or gift transfers are not taxed.
- Mortgage deeds. A mortgage instrument is not a conveyance of ownership.
- Corrective or confirmatory deeds that fix a prior recorded deed without changing ownership.
- Transfers between spouses or parent and child where no monetary consideration changes hands.
- Government transfers. Deeds to or from the United States, the Commonwealth, or any Massachusetts city or town.
If a transfer involves unusual circumstances — an estate, a trust, a like-kind exchange, or a deed in lieu of foreclosure — consult a Massachusetts real estate attorney to confirm whether the excise applies.
FAQ
What is the deed excise rate on the North Shore?
All North Shore towns are in Essex County and use the statewide rate of $4.56 per $1,000 ($2.28 per $500). The higher Barnstable County rate of $6.48 per $1,000 applies only to Cape Cod transactions. Figures are rendered from taxRates.json.
Can the buyer pay the deed excise tax instead of the seller?
Yes. M.G.L. c. 64D §2 requires only that the tax be paid before the deed records; it does not specify who must fund it. Buyer and seller can agree to any allocation in the purchase and sale agreement, though seller-pays is the strong custom in Massachusetts.
Is the deed excise tax the same as a transfer tax?
Yes — “deed excise,” “transfer tax,” and “tax stamps” all refer to the same charge under M.G.L. c. 64D. The term “tax stamps” comes from the adhesive stamps physically affixed to the deed at the Registry of Deeds to prove the tax was paid.