Disclaimer: Estimates based on current New York State and New York City tax rates. Not legal, tax, or financial advice — confirm with a licensed NY attorney or your lender. Full Disclaimer →
New York · Statutory Rates

New York Closing Costs: Transfer Tax, Mansion Tax & Mortgage Recording Tax

New York stacks more government charges on a home purchase than almost any other state. This calculator uses New York State and New York City's actual current statutory rates — not a national average — so the number you see here is built from the same law your closing attorney will cite.

Jurisdiction Data Card — New York Researched Aug 19, 2026 · NYS RETT page last reviewed Jun 1, 2026 · MT-15 form rev. 1/25
What changes here:Real estate transfer tax rate, mansion tax threshold, NYC-only transfer tax layers, and mortgage recording tax rate/components
Governing authority:NYS Dept. of Taxation & Finance · NYC Dept. of Finance
Statutory basis:NY Tax Law §§253, 253-a, 255 · NYC Admin. Code §11-2104
Calculator fields affected:Transfer tax, mansion tax, NYC RPTT, mortgage recording tax

Government taxes only — excludes title insurance, attorney fees, lender fees, escrow, and recording fees.

Total Government Taxes Remitted (Transfer + Mortgage Recording)

Typically Buyer-Paid

Estimated buyer portion

Typically Seller-Paid

Estimated seller portion

These are statutory default allocations, not guarantees — purchase contracts can and do reallocate who actually pays each line item. See sources below.

Transfer & Mansion Tax

Mortgage Recording Tax

Worked Example: $500,000 Manhattan Purchase, $400,000 Mortgage

Ordinary residential deed transfer, no exemptions, no CEMA, no co-op financing, no confirmed one-/two-family deduction.

NYS base transfer tax (0.40% of $500,000)$2,000
NYS mansion tax (not triggered — price under $1,000,000)$0
NYC Real Property Transfer Tax (1.00% at ≤$500,000)$5,000
NYC mortgage recording tax component (1.00% of $400,000)$4,000
NYS basic mortgage tax (0.50% of $400,000)$2,000
NYS special additional mortgage tax (0.25% of $400,000)$1,000
MCTD additional mortgage tax (0.30% of $400,000)$1,200
Total government taxes remitted$15,200

This is the total remitted to government — it is not a buyer-only cash-to-close figure. The NYS base transfer tax and NYC RPTT are generally seller/grantor obligations under the governing statutes (subject to contractual allocation and statutory backup liability); the mansion tax and any NYC supplemental tax are buyer obligations. The special additional mortgage tax (0.25%) has its own statutory mortgagee-payment rule on certain residential loans under Tax Law §253(1-a). Recording fees (typically $80–$100+ for a standard deed and mortgage in the ACRIS boroughs) are separate and excluded here. Sources: NYS Form TP-584-NYC-I, Form MT-15, NY Tax Law §253, NYC Administrative Code §§11-2102 and 11-2104.

Why New York Costs More Than Most States

Most states charge at most one government transfer tax on a home sale, and some charge none at all. New York can stack up to five separate government charges on the same transaction: the statewide 0.40% base transfer tax, the statewide 1% mansion tax on residential purchases of $1,000,000 or more, New York City's own Real Property Transfer Tax on top of the state tax (inside the five boroughs only), an additional NYC-only state transfer tax layer on very high-value NYC transactions ($2M+), and a mortgage recording tax with both statewide and (inside NYC) city-specific components. None of this is a "New York is expensive" estimate — it's the direct sum of statutes that don't exist, or exist at lower rates, in most other states.

The Mansion Tax Is Not Just for Mansions

Despite the name, New York's 1% "mansion tax" isn't limited to luxury property — it applies to any residential purchase at $1,000,000 or more, anywhere in the state, not just New York City. And it isn't marginal: once the price crosses $1,000,000, the full 1% applies to the entire purchase price, not just the amount above $1,000,000. In New York City, transactions above $2,000,000 face additional supplemental state tax brackets on top of the base mansion tax, climbing as high as 2.9% for transactions of $25,000,000 or more.

What This Calculator Deliberately Does Not Guess

Two things about New York closing costs vary too much by county or transaction structure to responsibly reduce to one number, so this calculator flags them instead of guessing: county recording fees outside the four ACRIS boroughs (Manhattan, Brooklyn, Queens, the Bronx) don't have one statewide figure — each county recorder sets its own schedule (for example, Allegany County charges $45 plus $3/page for a mortgage, while Sullivan County charges $45 plus $5/page — two real, different, nearby counties). We also don't claim that an attorney is legally required to attend every New York closing — we couldn't verify that as an absolute rule covering every transaction, so we don't state it as one; New York's Department of State instead documents restrictions on nonlawyers giving legal advice or preparing real-estate legal instruments for compensation.

On co-op purchases, this calculator states the general default rule rather than only hedging: a standard co-op share loan is typically documented as a UCC financing statement against personal property (shares in the co-op corporation), not a mortgage against real property — so the real-property mortgage recording tax on this page ordinarily does not apply. NYC Real Property Transfer Tax still applies to a co-op transfer. Unusual financing structures can change this, so confirm with your closing attorney if your transaction doesn't fit the standard pattern.

Frequently Asked Questions

What is New York's mansion tax and who pays it?
New York's 1% additional real estate transfer tax, commonly called the mansion tax, applies statewide (not just NYC) to the full consideration on residential conveyances of $1,000,000 or more. It is not a marginal tax — once you cross $1,000,000, the full 1% applies to the entire price. It is paid by the buyer/grantee, while the base 0.40% transfer tax is paid by the seller/grantor.
Is mortgage recording tax the same across all five NYC boroughs?
Yes. Manhattan, Brooklyn, Queens, the Bronx, and Staten Island all use the same NYC mortgage recording tax rate table published on NYS Form MT-15: 2.05% total on mortgages under $500,000, and 2.175% (for qualifying 1-3 family homes and individual condos) or 2.80% (for other property) on mortgages of $500,000 or more.
Does mortgage recording tax apply to co-op purchases?
Co-op financing is typically structured as a UCC financing statement against personal property (shares in the co-op corporation), not a mortgage against real property — so the real-property mortgage recording tax described here generally does not apply the same way. A separate, smaller UCC filing fee applies instead. Confirm the exact treatment with your closing attorney, since this depends on the specific transaction structure.
What's a CEMA and does it reduce my mortgage recording tax?
A Consolidation, Extension, and Modification Agreement (CEMA) can let a refinancing borrower avoid paying mortgage recording tax again on the portion of debt that was already taxed in the original mortgage — tax applies only to new or further indebtedness, not the full new loan amount. This requires a sworn statement filed with the recording officer and is transaction-specific, so this calculator only applies it when you confirm a documented CEMA amount rather than estimating one.
Why is New York's closing-cost estimate higher than most states?
New York stacks more government charges than most states: a statewide base transfer tax, a statewide mansion tax on higher-priced homes, a New York City-specific transfer tax on top of the state tax inside the five boroughs, and a mortgage recording tax with both state and (inside NYC) city components. Most states have at most one or two of these layers; New York can have four or five stacked on the same transaction.
Does this replace my Closing Disclosure?
No. This tool estimates the government transfer and mortgage-recording taxes only — it excludes attorney fees, title insurance, lender fees, and prepaid escrow items, all of which also affect your total cash to close. Your lender's Closing Disclosure, delivered at least three business days before closing, is the document with real legal weight. Use our all-50-states closing costs calculator for a full-category estimate including those other costs.
Methodology & sources: Rates sourced directly from the NYS Department of Taxation and Finance (Real Estate Transfer Tax and Mortgage Recording Tax pages, Forms TP-584-NYC-I and MT-15), NYC Department of Finance (Real Property Transfer Tax), and NYC Administrative Code §11-2104. Researched and last verified August 19, 2026. Tax law changes — always confirm current rates with your closing attorney or the relevant tax authority before relying on this estimate for a real transaction. Spotted an error? Contact us.