Escrow & Title

In Pennsylvania, how is the Realty Transfer Tax customarily split between buyer and seller?

AThe buyer pays 100% of the transfer tax
BThe seller pays 100% of the transfer tax
CThe tax is customarily split equally between buyer and seller, though the contract may specify otherwise✓ Correct
DThe title insurance company pays the transfer tax

Explanation

Pennsylvania imposes a Realty Transfer Tax of 1% at the state level plus an additional 1% local transfer tax (2% total in most areas). By custom, the tax is typically split equally between buyer and seller (1% each).

Related Pennsylvania Escrow & Title Questions

Practice More Pennsylvania Real Estate Questions

1,500+ questions covering all exam topics. Start free — no signup required.

Take the Free Pennsylvania Quiz →