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Georgia transfer tax, explained
Updated July 2026 · 3 min read
When Georgia property changes hands for money, the state takes a small cut — the real estate transfer tax. Here's how it's calculated, and why most of our customers pay $0.
How it's calculated
The rate is $1.00 for the first $1,000 of consideration, plus $0.10 for each additional $100 — roughly 0.1% of the price. It's paid once, when the deed is recorded, and reported on the PT-61 form filed with it.
Example — $300,000 sale O.C.G.A. § 48-6-1
First $1,000 $1.00
Remaining $299,000 × $0.10 per $100 $299.00
Transfer tax due $300.00
When you owe $0
The tax applies to consideration — money changing hands. No money, no tax, in nearly every case we see:
- Gifts to family
- Divorce transfers
- Trust & LLC moves
- Corrective deeds
- Transfer-on-death designations
- Nominal-consideration transfers
The PT-61 form
Every deed that passes title in Georgia must be filed with a PT-61 Real Estate Transfer Tax form — taxed or exempt. It reports the transfer to the state and, when you qualify, claims your exemption.
We complete and file the PT-61 with every order — exemption included. It's part of the
$295, not an add-on.