MA · #16 by population

Buying a home in Massachusetts

Costs and rules that are specific to Massachusetts. Main city: Boston.

In short

Massachusetts taxes property sales through its deeds excise, does not require an attorney at closing and imposes only limited seller disclosures. It allows both court and out-of-court foreclosure and is not a community property state.

Calculate for Massachusetts

If you buy

Massachusetts state transfer tax

Deeds excise (G.L. c. 64D): $2.28 per $500 of price ($4.56 per $1,000) outside Barnstable County; $3.24 per $500 in Barnstable County. Change the price: the amount is recalculated instantly.

Price$607,400
State transfer tax$2,770.20
Share of the price0.46% of the price
Who paysThe seller

Default price: the Massachusetts median value of owner-occupied homes, $607,400 (Census ACS 2024). Rule: Price minus the value of any lien that stays on the property, divided by $500, rounded up to the next whole unit, times $2.28. Barnstable County uses $3.24 per unit. Applies to consideration above $100. Who pays: The tax is paid by the person who makes or signs the deed, or for whose benefit it is signed (c. 64D, section 2), which is the seller on a sale. Not included: county and city transfer taxes, recording fees, title insurance and lender charges. Massachusetts transfer tax guide · all 50 states.

If you sell

Capital gain and the federal tax on it

Same federal rule in every state: Section 121 of the Internal Revenue Code excludes up to $250,000 of gain on a main home ($500,000 for a married couple filing jointly).

Capital gain$350,000
Section 121 exclusion$250,000 (limit $250,000)
Taxable gain$100,000
Type of gainLong-term (owned over 1 year), 15% chosen
Federal tax on the gain$15,000

Section 121 excludes $250,000; the rest is taxable.

Gain = sale price minus your adjusted basis (purchase price, buying costs and improvements); selling expenses reduce it (IRS Publication 523). Long-term rates for sales in 2026, by taxable income including the gain (IRS Rev. Proc. 2025-32, section 4.03): 0% up to $49,450 single or $98,900 married filing jointly, 15% up to $545,500 single or $613,700 jointly, 20% above. Not included: Massachusetts state income tax on the gain (not computed), the net investment income tax, depreciation recapture on a rental or home office, and the reduced exclusion for an early sale. Agent commissions are negotiated and never set by law. Capital gains on a home sale.

Massachusetts in short

Is there a real estate transfer tax in Massachusetts?

Massachusetts has no tax called a transfer tax but charges a deeds excise under G.L. c. 64D of $2.28 per $500 of price outside Barnstable County and $3.24 per $500 in Barnstable County. It is paid by the person who signs the deed, usually the seller.

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How much is the state transfer tax on a $607,400 home in Massachusetts?

On $607,400, the median value of owner-occupied homes in Massachusetts (Census ACS 2024), the state deeds excise comes to $2,770.20 ($2.28 per $500 of price ($4.56 per $1,000) outside Barnstable County). County and city taxes are not included.

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What closing costs does Massachusetts law set?

Massachusetts has no official typical closing-cost total. The seller pays the deeds excise of $2.28 per $500 of price outside Barnstable County ($3,648 on $800,000), and recording a deed costs $100 plus a $50 surcharge.

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How is property tax calculated in Massachusetts?

Massachusetts property tax is set city by city. In Boston the fiscal 2026 residential rate is $12.40 per $1,000 of assessed value, and owner-occupants can claim a residential exemption worth up to $4,353.74.

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What is the deadline to appeal a property tax assessment in Massachusetts?

In Boston, Massachusetts, file an abatement application with the Assessing Department after the third-quarter bill and no later than February 1, 2027 for fiscal 2027. If it is denied, you have three months from the decision to appeal to the Appellate Tax Board, and filing does not delay payment.

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Do you need a real estate attorney to close in Massachusetts?

None of the Massachusetts General Laws sections read for this article says a lawyer must attend a home closing, but only members in good standing of the Massachusetts bar may practice law (M.G.L. c. 221, 46A).

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What must a home seller disclose in Massachusetts?

Massachusetts does not require a general property condition form. A seller must give the buyer the state lead notice before the purchase and sale agreement is signed (M.G.L. c. 111, 197A), with a penalty of up to $1,000 for failing to do so.

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How does foreclosure work in Massachusetts?

Massachusetts allows non-judicial foreclosure: the lender sells the home at auction under a power of sale in the mortgage, after a 90-day right to cure for a primary residence of four units or fewer, available once in any 5-year period.

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What first-time home buyer programs does Massachusetts offer?

In Massachusetts, MassHousing offers eligible first-time buyers down payment assistance of up to $30,000 in every city and town, paired with its mortgage. In Boston, the city's First-Time Homebuyer Program adds up to $50,000 for households under 100% of area median income.

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How much tax when you sell a home in Massachusetts?

The federal rule is the same in Massachusetts as in every state: if you owned and lived in the home as your main home for at least 2 of the last 5 years, the first $250,000 of gain is excluded, $500,000 for a married couple filing jointly (Section 121, IRS Publication 523). Bought $400,000, sold $750,000: a single owner has $100,000 of taxable gain, $15,000 of federal tax at the 15% long-term rate; a couple filing jointly owes nothing. Massachusetts income tax on the gain is not computed here.

Capital gains on a home sale

Massachusetts guides

Boston

Buying a home in Boston, Massachusetts

Professionals in Massachusetts

All states · Federal guides