Boston is located in Suffolk County, Massachusetts. Massachusetts imposes a real estate transfer excise tax of $4.56 per $1,000 of consideration (0.456%) on all deed transfers. The tax is collected by Suffolk County at the time of deed recording. There is no additional city-level transfer tax imposed by Boston beyond the state rate. Note that Barnstable, Dukes, and Nantucket counties have a higher rate of $9.12 per $1,000.
In Boston and throughout Massachusetts, the real estate transfer excise tax is paid by the seller (grantor) at closing. This obligation is set by state law, though the purchase contract may address how costs are allocated. Buyers and sellers should confirm payment responsibilities with their real estate attorney or closing agent.
Certain Boston real estate transactions may be exempt from Massachusetts' transfer excise tax. Common exemptions include transfers with consideration of $100 or less, transfers to qualifying governmental entities, transfers between spouses or blood relatives with no or nominal consideration, and certain foreclosure-related transfers. Consult a Massachusetts real estate attorney to determine whether your transaction qualifies for an exemption.