What is different in Georgia:
- Georgia has two closing taxes that other states may not: a real estate transfer tax and an intangible recording tax on the mortgage.
- The seller is liable for the transfer tax, though the Department of Revenue notes the sales contract often makes the buyer pay it.
- The intangible recording tax is owed by the lender, who can pass the amount to you as the borrower.
Most closing costs are the same in every state: the lender's fees, the appraisal, title services, prepaid interest, and deposits for taxes and insurance. The Consumer Financial Protection Bureau says closing costs typically run 2% to 5% of the price. This page covers what is specific to Georgia: its transfer and recording taxes, who owes them, and its property tax level. Every fact comes from an official page listed under Sources, and we say so where a rule depends on your contract or county.
The real estate transfer tax
Georgia's real estate transfer tax is based on the sale price. According to the Georgia Department of Revenue, the rate is $1 for the first $1,000 or fractional part of $1,000, and 10 cents for each additional $100 or fractional part of $100. In practice that is close to $1 per $1,000 of price. It must be paid before a deed can be recorded.
The Department says the seller is liable for the tax, "though frequently the parties agree in the sales contract that the buyer will pay the tax." So check your contract. On a $350,000 sale the tax is $350.00.
The intangible recording tax on your mortgage
When a lender records the security instrument (the mortgage or deed to secure debt) for a long-term note secured by real estate, Georgia charges an intangible recording tax of $1.50 for each $500 or fractional part of the note's face amount. The maximum tax on any single note is $25,000. The clerk of the superior court collects it in most counties.
The tax is owed by the holder of the note, meaning the lender. The Department of Revenue says the holder can pass the amount on to the borrower, but it cannot be treated as a finance charge on the loan. Ask your lender whether it will be passed on to you and where it appears on your Loan Estimate. On a $332,500 loan the tax is $997.50.
Property taxes
The Tax Foundation's table, built from the Census Bureau's 2024 American Community Survey, puts Georgia's effective property tax rate on owner-occupied housing at 0.79%, below the national middle. On a $350,000 home that is about $2,765 a year, but bills differ a lot by county and school district. Use the tax bill for the home you are buying, not the state average, when you plan your prepaid taxes and escrow.
Help with the down payment
Programs and income limits change often, so we do not list them here. Georgia has a state housing finance program for buyers, and other help may come from your county or city. Talk to a HUD-approved housing counselor (1-800-569-4287) or ask lenders which state programs they offer.
Example: cash to close on a $350,000 home in Georgia
The example uses a $350,000 home, $17,500 down (5%) and a $332,500 loan at 6.5%, with the same placeholder lender and title costs as our closing cost calculator, and Georgia's effective property tax rate of 0.79% for the prepaid taxes and escrow. Before any of the state taxes in the table below, the closing costs come to $10,585 (3.0% of the price) and the cash to close is $28,085. The rows below show what the state's taxes could add.
| If the buyer pays | Extra | Closing costs | Cash to close |
|---|---|---|---|
| Intangible tax passed on to you by the lender Owed by the lender, which may pass it to the borrower | $998 | $11,582 | $29,082 |
| Intangible tax, and your contract also makes you pay the transfer tax The transfer tax is the seller's by law but often shifted by contract | $1,348 | $11,932 | $29,432 |
These are illustrations, not quotes. Your lender, your title company and your county set the real amounts, and your Loan Estimate is the document to trust. Open this example in the closing cost calculator and change the numbers to match your offer. Add any state tax you will pay in its "Other" box. See how to read a Loan Estimate to check each line.
Questions to ask before you close in Georgia
- Who pays the transfer or recording taxes under our contract, and what is the total including any county or local amount?
- Which of these taxes will appear on my Loan Estimate and Closing Disclosure, and in which section?
- What is the actual property tax bill for this home, and how will taxes be escrowed?
- Is any first-time buyer or down payment program available for this home and my income?
Keep going with the first-time home buyer guide, compare lender offers with the loan offer comparison calculator, and see the other state guides.
Sources
- Georgia Department of Revenue: Real Estate Transfer Tax
- Georgia Department of Revenue: Intangible Recording Tax
- Tax Foundation: Property Taxes by State and County, 2026 (Census Bureau American Community Survey data)
- CFPB: Figure out how much you want to spend (typical closing costs of 2% to 5%)
Tax rules and rates change, and counties and cities can add their own, so confirm the amounts for your purchase with your lender, title company or attorney. Last reviewed September 2026. This is general information, not legal, tax or financial advice. Found something out of date? Tell us.