Built from the statute and cross-checked against what the revenue department currently applies.
Verified September 21, 2026 · statute and revenue department cross-checked
Advertisement
Who pays
Split evenly between buyer and seller.
What to know about Maine
The surcharge on sales above $1 million took effect on November 1, 2025 and nearly triples the rate on the portion above that line. Older guides and even some Maine Revenue Services forms still show only the $2.20 rate.
Advertisement
Sources
Statute: 36 M.R.S. § 4641-A
36 M.R.S. § 4641-A “The rate of the tax is $2.20 for each $500 or fractional part of $500 ... When the value of the property being transferred exceeds $1,000,000, an additional tax at the rate of $3.80 for each $500 or fractional part of $500 ... that exceeds $1,000,000 is imposed. ... The tax is imposed 1/2 on the grantor and 1/2 on the grantee.”
Maine Revenue Services, Transfer Tax “For transfers that occur on or after November 1, 2025, if the value of the property being transferred exceeds $1 million, an additional tax of $3.80 is imposed on each $500 or fractional part of $500 that exceeds $1 million.”
Last verified: September 21, 2026.
Advertisement
Estimates only. Your closing agent or the county recorder issues the final figure, and exemptions can change what you owe. This page does not collect or store anything you enter.