Ohio Transfer Tax Calculator & Guide 2026

You're closing on a house in Ohio, staring at the settlement statement, and there's a line called "conveyance fee" that nobody explained clearly. That is Ohio's real estate transfer tax. It is not complicated, but if this is your first Ohio closing you might not know who pays it, how it is calculated, or whether your county charges an extra add-on. Here is the straightforward answer.

What Is Ohio's Transfer Tax?

Ohio does not use the phrase "transfer tax." The official name is the conveyance fee, and it is governed by Ohio Revised Code § 319.54. It is collected by the county auditor when real property is transferred and a deed is recorded.

The conveyance fee is separate from the Ohio sales tax that this calculator focuses on. It applies specifically to real property (land and buildings), not to personal property purchases.

The Base Rate

The statewide base conveyance fee rate is $1 per $1,000 of the sale price (or fraction thereof), collected by the county auditor.

Additionally, the county recorder charges a $0.50 per $1,000 fee on transfers (capped structure varies).

In practice, the total you'll see as a "transfer tax" line item in Ohio closings is typically the combined auditor and recorder fees.

County Add-On Fees

Here is where it gets more variable. Ohio law allows counties to impose an additional transfer fee on top of the state base rate. Many Ohio counties do, and the add-on amounts differ significantly:

Important: County add-on rates change periodically as counties pass or renew levies. Always confirm the current rate with your county auditor before closing.

How to Calculate Ohio Conveyance Fee

Formula:

Conveyance Fee = (Sale Price ÷ 1,000) × Total Rate per $1,000

Example: $250,000 home sale in Franklin County at $4 per $1,000

• $250,000 ÷ 1,000 = 250
• 250 × $4 = $1,000 in conveyance fee

Example: $450,000 home in Cuyahoga County at $4 per $1,000

• $450,000 ÷ 1,000 = 450
• 450 × $4 = $1,800 in conveyance fee

The fee is always rounded up to the next $1,000 increment of sale price.

Who Pays the Transfer Tax in Ohio?

By custom (not law), Ohio conveyance fees are typically paid by the seller. However, this is negotiable. In some markets or transactions, buyers agree to pay the fee as part of the deal. Your purchase agreement should specify who bears the conveyance fee — if it doesn't, check with your real estate attorney or title company.

Taxability Flowchart

graph TD
    A[Transaction] --> B{Is it Tangible Personal Property?}
    B -->|Yes| C{Is there a specific exemption?}
    C -->|Yes| D[Exempt]
    C -->|No| E[Taxable]
    B -->|No| F{Is it an enumerated service?}
    F -->|Yes| E
    F -->|No| D

The Trench Truth: I wanted to build this calculator and write these guides because Ohio sales tax is a labyrinth designed to trip up small businesses. The state's documentation is written in dense legalese that doesn't help an entrepreneur who is just trying to run their business. "Compliance is cheaper than an audit." Tax shouldn't be an afterthought or something you "figure out at the end of the year." By treating sales tax compliance as a foundational pillar of your business operations, you protect your hard-earned margins and eliminate the existential dread of a state audit.

Exemptions from Ohio Conveyance Fee

Several categories of transfers are exempt from the conveyance fee under R.C. § 319.54:

• Transfers between spouses (divorce transfers)
• Transfers to a surviving spouse or child as part of an estate
• Gifts where no monetary consideration is paid
• Foreclosure transfers from lender to buyer
• Governmental transfers (federal, state, or local government as grantor or grantee)
• Transfers where the consideration is $100 or less
• Transfers to an LLC or partnership where the transferring owners retain the same proportional ownership interest

To claim an exemption, the deed must include an exemption statement, and a conveyance fee statement (DTE 100) must be filed with the county auditor.

Ohio Transfer Tax vs. Ohio Sales Tax

These are entirely separate taxes:

The Ohio sales tax calculator on this site does not calculate real estate transfer/conveyance fees — it handles consumer sales tax on goods and services.

Frequently Asked Questions

What is the Ohio transfer tax rate? Ohio uses a conveyance fee of at least $1 per $1,000 of sale price (state base). Most counties add an additional $3 per $1,000, making the common total $4 per $1,000 of the property's sale price.

Who pays the transfer tax in Ohio? By custom, the seller typically pays the Ohio conveyance fee, but it is negotiable. Your purchase agreement should specify.

Are there exemptions from Ohio's conveyance fee? Yes. Transfers between spouses, gifts, foreclosure sales, governmental transfers, and certain business restructuring transfers are exempt. File form DTE 100 with the county auditor to claim an exemption.

Is the Ohio transfer tax the same as sales tax? No. They are entirely separate. The conveyance fee applies to real property transfers. Ohio sales tax applies to retail sales of tangible personal property and some services.

How do I find the exact conveyance fee for my Ohio county? Contact your county auditor directly or check the county auditor's website. Add-on rates vary by county and can change when levies are renewed.

Sources

• Ohio Revised Code § 319.54 — County Auditor Fees
• Ohio Department of Taxation — Transfer Tax Overview
• Ohio Conveyance Fee Statement — DTE 100
• Ohio Revised Code § 319.202 — Real Property Conveyance

Related Resources

• Ohio Sales Tax Calculator
• What is Taxable in Ohio?
• How to Calculate Ohio Sales Tax
• Ohio Sales Tax by County
• Reverse Sales Tax Calculator