Pennsylvania charges a 1% state realty transfer tax, and the municipality and school district where the property sits can add their own, according to the Department of Revenue; a combined 2% is common in county data, but some places charge more.
On a rental purchase, transfer tax is a closing cost that changes by address. Philadelphia and Pittsburgh have their own local guides; this one covers the rest of the state. For the Pennsylvania rules that apply statewide, see DSCR loans in Pennsylvania.
Who charges transfer tax on a Pennsylvania rental purchase?
The state charges 1%, the local municipality and school district can levy their own tax, and the county Recorder of Deeds collects both when the deed is recorded.
- Revenue says local governments can share their realty transfer tax between school districts and municipalities.
- Allegheny County says it collects the local realty transfer taxes, municipal and school, along with the state tax.
Exception: The tax is collected when the deed is recorded, so it is a closing cost on the purchase, not an annual expense.
According to the Pennsylvania Department of Revenue, Realty Transfer Tax, and Allegheny County, Realty Transfer Taxes, as of October 2026.
What combined rate is typical outside Philadelphia and Pittsburgh?
A combined 2%, made of the 1% state tax plus 1% local, often split between the municipality and school district, appears across official county data, but it isn't universal.
| Municipality and school district | Municipal | School | Total |
|---|---|---|---|
| Bell Twp / Kiski SD (Westmoreland) | 0.50% | 0.50% | 2.0% |
| New Kensington City / New Kensington-Arnold SD (Westmoreland) | 0.00% | 1.00% | 2.0% |
| Greensburg City / Greensburg-Salem SD (Westmoreland) | 1.00% | 0.50% | 2.5% |
| Latrobe City / Greater Latrobe SD (Westmoreland) | 1.00% | 0.50% | 2.5% |
| Murrysville / Franklin Regional SD (Westmoreland) | 1.00% | 0.50% | 2.5% |
Exception: Allegheny County says its combined rates range from 2% to 5%. Delaware County lists exceptions to its 1% municipal rate, including Radnor and Upper Darby townships at 1.5% and Upper Providence Township at 2%.
According to Westmoreland County, Realty Transfer Tax Rates, Delaware County Recorder of Deeds, Transfer Taxes and Allegheny County, as of October 2026.
How much transfer tax is due on a $250,000 rental?
At a combined 2%, the total is $5,000, and at Greensburg's 2.5% it's $6,250.
| Tax | 2% area (0.5% / 0.5% split) | Greensburg City (2.5%) |
|---|---|---|
| State, 1% | $2,500 | $2,500 |
| Municipal | $1,250 | $2,500 |
| School district | $1,250 | $1,250 |
| Total | $5,000 | $6,250 |
Exception: In Bucks County, the Council Rock School District says its 2% total is 1% state plus 1% local split equally between the district and the municipality.
According to Westmoreland County's rate table and Council Rock School District, Real Estate Transfer Tax, as of October 2026.
Where do I confirm the exact rate before closing?
Check the county Recorder of Deeds rate table for the specific municipality and school district pair, because one city can sit in more than one school district and rates change by local ordinance.
- Westmoreland County lists Greensburg City twice, once with Greensburg-Salem SD and once with Hempfield SD.
- Delaware County lists Upper Darby's 1.5% rate as effective January 1, 2022, and Chester City's 1.5% as effective September 1, 2023.
Exception: The state's DCED Municipal Statistics system says its data is self-reported by counties, municipalities and school districts, so treat the county recorder's table as the working source.
According to Westmoreland County, Delaware County and the Pennsylvania DCED, as of October 2026.
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This page is general education about business-purpose real estate financing and state law as published by official sources on the date shown. It is not legal, tax or lending advice, not an offer to lend and not a rate quote. Laws and lender guidelines change; confirm current rules with the lender, the title company and your own attorney or tax adviser.