Pittsburgh is located in Allegheny County, Pennsylvania. Real estate transfers in Pittsburgh are subject to three layers of transfer tax: the Pennsylvania state realty transfer tax of 1%, the City of Pittsburgh local transfer tax of 1%, and the Pittsburgh School District transfer tax of 1%, for a combined total of 3%. All taxes are calculated on the full purchase price.
In Pittsburgh, the realty transfer tax is typically split between buyer and seller. By custom, each party pays half of the total (1.5% each), though this is negotiable in the purchase contract. Buyers and sellers should confirm the specific split with their real estate attorney or title company.
Certain Pittsburgh real estate transactions may be exempt from the realty transfer tax. Common exemptions include transfers between certain family members, transfers to qualifying governmental entities, certain corporate reorganizations, and transfers where the consideration is $100 or less. Consult a Pennsylvania real estate attorney to determine whether your transaction qualifies for an exemption.