Massachusetts Deeds Excise Stamps, Recording Fees and Cape/Islands Land Bank Taxes

Updated October 2026

Massachusetts closing statements can contain several charges tied to transferring or recording real estate. Deeds excise, registry recording fees and Islands Land Bank fees are different items, with different calculations and customary payers. Separating them prevents a buyer’s cash estimate or seller’s net proceeds estimate from missing a major expense.

Calculate deeds excise using the property’s location

The standard Massachusetts deeds excise rate is $4.56 per $1,000 of taxable consideration, customarily paid by the seller. Barnstable County’s combined rate is $6.48 per $1,000. Statutory calculations use $500 increments or fractional parts, so a simple percentage estimate may need rounding.

| Example taxable consideration | Standard rate estimate | Barnstable estimate |

| $500,000 | $2,280 | $3,240 |

| $800,000 | $3,648 | $5,184 |

| $1,000,000 | $4,560 | $6,480 |

These examples assume the full stated consideration is taxable and lands exactly on a calculation increment. Exempt transfers and unusual consideration arrangements require different treatment.

The Massachusetts Department of Revenue Division of Local Services provides access to state tax resources. Confirm the applicable excise calculation with the closing attorney and registry before relying on a final proceeds figure.

Budget separately for Islands Land Bank fees

Nantucket and Martha’s Vineyard generally impose a 2% Land Bank transfer fee, usually a buyer expense, subject to applicable exemptions. Martha’s Vineyard’s rules concern the Island’s participating towns; do not assume every property in Dukes County receives identical treatment.

A $1,000,000 purchase produces a $20,000 fee if the entire price is subject to the 2% charge. This is separate from ordinary deeds excise and recording fees.

First-time buyer and other exemptions can materially change the amount, but eligibility, documentation, purchase-price thresholds and continuing occupancy conditions matter. Do not subtract an exemption merely because the buyer has never purchased in Massachusetts.

A high-cost conforming mortgage limit does not waive a Land Bank fee or finance it automatically.

Reconcile recording charges and closing disclosures

Recording fees pay for entering documents such as the deed and mortgage into registry records. They are not calculated using the deeds excise percentage. Charges depend on the instrument and recording requirements, including whether the property involves recorded or registered land.

Use the closing cost estimator to distinguish transfer charges, recording expenses and prepaid taxes. Compare that estimate with the Massachusetts contract guide to confirm negotiated payment responsibilities.

The Consumer Financial Protection Bureau explains Closing Disclosure categories. Review each charge’s payer and any exemption before approving the final cash-to-close figure.