Two percent, almost everywhere
Pennsylvania takes 1% of the sale price when a deed is recorded. The local 1% is split between your municipality and your school district. Two percent total, which is $2,000 per $100,000 of price, and it shows up on the settlement sheet as one of the largest single lines that buys you no equity.
That’s the number in most of Delaware County. Springfield, Ridley, Aston, Brookhaven, Lansdowne, Clifton Heights, Swarthmore, Marcus Hook, Trainer, Nether Providence and the rest: 2%.
Four places that charge more
The county recorder keeps a short exceptions list, and it has four entries.
| Municipality | Local share | Total |
|---|---|---|
| Upper Providence Township | 2% | 3% |
| Radnor Township | 1.5% | 2.5% |
| Upper Darby Township | 1.5% (0.75% township + 0.75% school district) | 2.5% |
| City of Chester | 1.5% | 2.5% |
| Everywhere else in Delaware County | 1% | 2% |
Upper Darby’s rate applies to settlements from January 1, 2022. Chester City’s local 1.5% took effect September 1, 2023. Per $100,000 of price, 2.5% is $2,500 and 3% is $3,000.
What the difference does in dollars
Here is what the gap looks like on two real Delco sale prices.
In July 2026 the sold median in the Upper Darby 19082 area was $214,950 across 24 sales. At 2.5%, that deal owes $5,373.75 in transfer tax, and the customary buyer’s half is $2,686.88.
Same month, the sold median in the Clifton Heights 19018 area was $259,999 across 37 sales. At 2%, that deal owes $5,199.98, with a buyer’s half of $2,599.99.
So the house that costs $45,049 less carries $173.77 more transfer tax. Put another way: on that $214,950 Upper Darby sale, the extra half a percent costs $1,074.75 over what the same price would owe in a 2% township. That’s real cash-to-close, and it’s the kind of thing that turns up on a Closing Disclosure three days before settlement.
Who pays which half
Custom in this county splits it down the middle, buyer and seller. Custom is all it is. Under state law both parties are jointly liable for the entire tax, and the Commonwealth can look to either side for the whole thing.
Which means the split is a negotiating item like the closing date or the washer. It goes in the Agreement of Sale in writing. A contract that says nothing about it leaves you exposed to the whole amount, and “everybody knows it’s 50/50” is not a defense.
The tax is due at recording. The title company collects it at settlement and sends it in with the deed to the Recorder of Deeds in Media.
The exemptions that actually exist
The taxable amount is the consideration, meaning the price on a normal sale. The exemption list for ordinary households is short:
- Transfers between spouses.
- Transfers between a parent and a child.
- Transfers between a grandparent and a grandchild.
- Transfers between siblings.
- Transfers under a will.
The trap is that last one. Inheriting a house under a will is exempt. Buying a house from an estate is a taxable sale at the full local rate. Families settling a parent’s row house in Collingdale run into that difference constantly.
There’s no first-time buyer exemption and no low-price exemption. Senate Bill 815 would knock out the state’s 1% for first-time buyers and it’s been parked in Senate Appropriations; as of August 2026 nothing has moved. Budget as though it never passes.
Refinancing owes nothing
A mortgage is not a taxable document in Pennsylvania, and transfer tax attaches to deeds that convey title. Refinance and the name on the deed stays the same, so the county and the Commonwealth get nothing. Pennsylvania has no mortgage tax or mortgage stamps either, so the only government charge on a new loan is the recording fee.
Same for a cash-out refinance. Adding or removing a person from the deed is a different question, and that one’s worth asking your title company before you sign anything.
Where the money can come from
Your half is a closing cost, and closing cost help pays closing costs. Homeownership First puts up to $10,000 toward down payment and closing costs for eligible first-time buyers in most of the county. Seller assist is common here, and the cap depends on your loan type, which the lender will tell you.
Run your own price and municipality through the transfer tax calculator before you decide what to offer.