Who pays the Massachusetts transfer tax, buyer or seller?
The seller. Here is how it gets paid and what the buyer pays instead.
The seller pays. Massachusetts puts the deed excise on the person who signs the deed. It is normally taken out of the seller's proceeds at closing. The buyer pays the fees to record the deed and mortgage.
Why the seller pays
The tax is charged on the deed. The seller signs the deed to hand the home to the buyer, so the law puts the tax on the seller.
How it is paid
You do not write a separate check. The closing attorney subtracts the excise from your sale proceeds. Then the attorney pays it when the deed is recorded at the Registry of Deeds. You will see it as a line on your settlement statement.
What the buyer pays
The buyer pays the registry fees to record the deed and the mortgage. Those are flat fees, not a percent of the price. The buyer also pays lender, title insurance and attorney costs. See deed excise vs recording fees for the full split.
Can it be negotiated?
Who pays what can be part of the purchase and sale agreement. In practice, the seller almost always pays the excise. If you want a different split, ask your attorney first.
Sources
Questions this page answers
Who pays the transfer tax in Massachusetts, the buyer or the seller?
The seller. State law puts the deed excise on the person who signs the deed, and that is the seller.
When is the transfer tax paid?
At closing. The closing attorney takes it out of the seller's proceeds and pays it when the deed is recorded.
What does the buyer pay instead?
The buyer pays the Registry of Deeds fees to record the deed and the mortgage, plus their own lender, title and attorney costs.
Can the buyer agree to pay the transfer tax?
Buyer and seller can negotiate who covers what in the purchase and sale agreement. Talk to your attorney before changing the normal split.