Kentucky's real estate transfer tax is one of the lowest in the country: $0.50 for every $500 of the sale price, which works out to 0.1%. The seller pays it. Add the county clerk's flat recording fees for the deed, the mortgage and any mortgage release, and you have the full cost of moving a Kentucky property from one owner to the next. This calculator shows every fee and who pays it.
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How the Kentucky deed transfer tax works
Kentucky calls it the real estate transfer tax, and it lives in KRS 142.050. The rate is $0.50 per $500 of value "or fraction thereof," so the price is rounded up to the next $500 before the math. A $299,900 sale is taxed as $300,000: 600 units of $500 times $0.50 is $300. The tax is based on the full consideration, including any existing mortgage the buyer takes over. The grantor, meaning the seller, pays it, and the county clerk will not record the deed until it is paid. There is no separate city or county transfer tax in Louisville Metro on top of the state rate.
Transfers that are exempt
The statute exempts a long list of transfers, including deeds between spouses or former spouses under a divorce decree, deeds from a parent to a child or a grandparent to a grandchild for nominal consideration, deeds in a foreclosure or in lieu of foreclosure, deeds to or from a trust for no consideration, deeds to or from a government body, deeds correcting a prior deed, and deeds between a business entity and its owners in certain reorganizations. If you think a transfer is exempt, the deed has to say why. Ask the attorney preparing it.
Recording fees at the county clerk
Kentucky set uniform recording fees statewide effective January 1, 2020 (KRS 64.012). A deed costs $50 to record, which covers the first five pages, then $3 for each additional page. A mortgage costs $80 for the first 30 pages, then $3 a page. A mortgage release, assignment or other marginal notation is $46. Every deed must carry a preparer statement and a notarized consideration certificate signed by both parties; without them the clerk rejects it.
Who pays what
By custom in Louisville, the seller pays the deed transfer tax and the $46 release for each mortgage being paid off, and the buyer pays to record the deed and their new mortgage. That is what this calculator assumes. The contract can shift any of it except the deed tax itself, which the statute assigns to the seller.
Related tools
Sellers: the Kentucky seller closing cost calculator puts the deed tax next to commission, title and prorated taxes. Buyers: the buyer closing cost calculator adds these recording fees to your loan costs and prepaids. Everything else is on the tools page.
Frequently asked questions
How much is the transfer tax on a $300,000 house in Kentucky?
$300. Divide $300,000 by $500 to get 600, then multiply by $0.50.
Does the buyer or seller pay the Kentucky transfer tax?
The seller, under KRS 142.050. The contract can shift other closing costs, but the statute puts this one on the grantor.
Is there a Louisville or Jefferson County transfer tax on top of the state tax?
No. Kentucky's transfer tax is a state tax collected by the county clerk. Louisville Metro does not add a local transfer tax.
Are family transfers exempt from the Kentucky deed tax?
Transfers between spouses and from a parent to a child (or grandparent to grandchild) for nominal consideration are exempt. A sale to a family member at a real price is taxed like any other sale.
What does it cost to record a deed in Jefferson County?
$50 for a deed of up to five pages, $3 for each page after that, plus the transfer tax if the transfer is not exempt. A mortgage is $80 for up to 30 pages. The Jefferson County Clerk's deed room can confirm current fees at (502) 574-6220.
Numbers verified September 27, 2026 against KRS 142.050 and KRS 64.012. This is an estimate, not tax or legal advice. Winner Realty is a licensed Kentucky real estate brokerage. Equal Housing Opportunity.