Escrow & TitleIntermediateDelaware Exam

Under Delaware law, how is the realty transfer tax allocated on a residential purchase?

AThe seller pays all 3% transfer tax
BThe buyer pays all 3% transfer tax
CThe 3% transfer tax is typically split equally between buyer and seller — 1.5% each — unless otherwise negotiatedCorrect
DThe listing agent collects and pays the transfer tax at closing

Why The 3% transfer tax is typically split equally between buyer and seller — 1.5% each — unless otherwise negotiated Is Correct

Answer C: The 3% transfer tax is typically split equally between buyer and seller — 1.5% each — unless otherwise negotiated

Delaware's realty transfer tax is 3% of the purchase price (2% state + 1% county, or variations). By custom and statute, it is typically split equally between buyer and seller (1.

Exam Tip: Escrow & Title

Escrow questions test the neutral third-party role and the sequence of closing events. Remember that the escrow agent acts as a dual agent for both buyer and seller and cannot advocate for either side.

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