Taxes & liens · PA

Do I pay Pennsylvania transfer tax when I sell to a relative?

A plain-language answer for Pennsylvania homeowners, with the official sources listed below. Reviewed October 2026.

Short answer

Maybe not. The Pennsylvania Department of Revenue says certain transfers among family members are exempt from the 1 percent state realty transfer tax. The page does not list every relationship, so ask the Recorder of Deeds or an attorney which exemption fits yours before the deed is signed.

What the state says

The Department of Revenue states that realty transfer tax is imposed at 1 percent on the value of real estate transferred by deed, instrument, long-term lease or other writing. It lists exempt transfers, including certain transfers among family members, to governmental units, between religious organizations and to or from nonprofit industrial development agencies. Property passed by testate or intestate succession is also exempt.

Which relatives

The page says certain transfers among family members, but it does not list the relatives. The detailed rule is in the regulations and in Revenue's forms and bulletins. Do not assume a cousin, an in-law or a friend qualifies. Ask the Department of Revenue or your attorney for the family exemption that applies and the facts you must show.

Local tax is separate

Counties and municipalities may add their own transfer tax on top of the state tax, and their exemptions may not match. Ask the Recorder of Deeds in your county how both levels work. Both grantor and grantee are jointly and severally liable for the tax under the Revenue page.

Be careful with below-market sales

A sale to a family member for far less than value can raise tax and other questions. The page does not explain how value is determined for these cases. This page is general information and not legal advice. An attorney or tax professional can help.

Selling for cash instead

A family member who cannot buy at a fair price may leave you weighing an outside buyer. A cash sale to Kaizen Home Buyers skips the repair list and the agent commission. The purchase is as-is. We can give you an offer within 24 hours and close in 14 to 30 days, or later if you need time. Our phone is 267-329-0084.

Sources

General information, not legal or tax advice. Rules change; confirm details with the office or a professional.

  1. Realty Transfer Tax (Pennsylvania Department of Revenue, not dated on page)
  2. Kaizen process steps (Kaizen Home Buyers, 2026-10-23)

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