Escrow & Title

In Pennsylvania, when must transfer taxes be paid and by whom?

ABy the seller only, due 30 days after closing
BTypically at closing, shared between buyer and seller unless otherwise negotiated, payable to the Commonwealth and local taxing authorities✓ Correct
CBy the buyer only, due at deed recording
DAnnually by the new owner for five years after purchase

Explanation

Pennsylvania Realty Transfer Tax is collected at closing by the settlement agent and remitted to the Commonwealth (1%) and local authorities (typically 1%). By custom, the 2% total tax is shared equally between buyer and seller (each pays 1%), though this allocation is negotiable.

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