---
title: "NJ Realty Transfer Fee (NJ Division of Taxation)"
url: https://stacklist.com/card/5e051222-8585-4cd6-bd28-4e095f7477a0
source_url: "https://www.nj.gov/treasury/taxation/realty.shtml"
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summary: "The NJ Realty Transfer Fee (RTF) is a state-imposed fee on sellers of real property in New Jersey, calculated based on the consideration recited in the deed or assessed valuation divided by the Director's Ratio. The document outlines applicable rates across multiple consideration tiers, exemptions from the RTF, and required forms such as RTF-1 and RTF-8 for various transfer scenarios."
tags: "realty-transfer-fee, real-estate, taxation, new-jersey, deed, exemptions, property-transfer"
key_entities: "NJ Division of Taxation (organization), New Jersey (location), Realty Transfer Fee (concept), Cranford Regional Information Center (location), Director's Ratio (concept), Affidavit of Consideration (concept), Low and Moderate Income Housing (concept)"
classification: "reference"
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acp_version: "0.2"
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visibility: public
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status: "final"
---

# NJ Realty Transfer Fee (NJ Division of Taxation)

Division of Taxation The Cranford Regional Information Center will be closed for walk-in assistance. We apologize for any inconvenience. Additional Regional Information Center locations are available for walk-in assistance. --> --> --> Realty Transfer Fee The State imposes a Realty Transfer Fee (RTF) on the seller of real property for recording a deed for the sale. The RTF is calculated based on the amount of consideration recited in the deed, or in certain instances, the assessed valuation of the property conveyed, divided by the Director's Ratio. The RTF applies to every conveyance of title to real property in New Jersey, unless the deed or transfer meets an exemption. An Affidavit of Consideration for Use by Seller, Form RTF-1 , must be filed with any deed in which a full or partial exemption is claimed from the RTF. When an application is made to the sheriff of any county for the sale of any real property, whether under execution or pursuant to any writ, judgment or order, a completed Affidavit of Consideration for Sheriff's Deeds ( RTF-8 ) must be supplied to the sheriff. This affidavit lists the name of any other mortgagees and other holders of encumbrances and the current balance of all prior mortgages, liens, or encumbrances constituting consideration. The RTF-8 is not an exemption from the RTF. Exemptions The RTF does not apply to a deed: For a consideration of less than $100; By or to the United States of America, this State, or any instrumentality, agency, or subdivision thereof; Solely in order to provide or release security for a debt or obligation; Which confirms or corrects a deed previously recorded; On a sale for delinquent taxes or assessments; On partition; By a receiver, trustee in bankruptcy or liquidation, or assignee for the benefit of creditors; Eligible to be recorded as an "ancient deed" pursuant to R.S. 46:16-7; Acknowledged or proved on or before July 3, 1968; Between husband and wife, or parent and child; Conveying a cemetery lot or plot; In specific performance of a final judgment; Releasing a right of reversion; Previously recorded in another county and full RTF paid or accounted for, as evidenced by written instrument, attested by the grantee, and acknowledged by the county recording officer; By an executor or administrator of a decedent to a devisee or heir to effect distribution of the decedent's estate in accordance with the provisions of the decedent's will or the intestate laws of this State; Recorded within 90 days following the entry of a divorce decree which dissolves the marriage between grantor and grantee; Issued by a cooperative corporation, as part of a conversion of all of the assets of the cooperative corporation into a condominium, to a shareholder upon the surrender by the shareholder of all of the shareholder's stock in the cooperative corporation and the proprietary lease entitling the shareholder to exclusive occupancy of a portion of the property owned by the corporation. Realty Transfer Fee Rates Standard Transactions and New Construction Total Consideration not Over $350,000 Consideration Over but not over Rate/$500 $0 $150,000 $2.00 $150,000 $200,000 $3.35 $200,000 $350,000 $3.90 Standard Transactions and New Construction Total Consideration Over $350,000 Consideration Over but not over Rate/$500 $0 $150,000 $2.90 $150,000 $200,000 $4.25 $200,000 $550,000 $4.80 $550,000 $850,000 $5.30 $850,000 $1,000,000 $5.80 $1,000,000*   $6.05 Senior Citizens or Blind or Disabled Persons; Low and Moderate Income Housing Total Consideration Not Over $350,000 Consideration Over but not over Rate/$500 $0 $150,000 $0.50 $150,000 $350,000 $1.25 Senior Citizens or Blind or Disabled Persons; Low and Moderate Income Housing Total Consideration Over $350,000 Consideration Over but not over Rate/$500 $0 $150,000 $1.40 $150,000 $550,000 $2.15 $550,000 $850,000 $2.65 $850,000 $1,000,000 $3.15 $1,000,000*   $3.40 Graduated Percent Fee on Certain Transfers of Real Property over $1 Million As a supplemental fee to the RTF, the State imposes a Graduated Percent Fee on the recording of the deed for the sale of real property when the consideration paid is more than $1,000,000. The percentage rates due are graduated based on total consideration. The seller is statutorily responsible for the RTF and the Graduated Percent Fee. This additional fee applies to all deeds where the land conveyed is classified as follows: Class 2 residential; Class 3A where the property is a farm (but only if the farmland contains a building or structure intended or suited for residential use); Class 4A commercial (other than industrial or apartment); and Class 4C cooperative units. New Jersey recognizes certain exemptions from the Graduated Percent Fee. Information on exemptions is found on Form RTF-1EE, Affidavit of Consideration for Graduated Percent Fee , and must be annexed to every deed for consideration over $1,000,000 and with every commercial property transfer. The Graduated Percent Fee on transfers over $1 Million shall be imposed as follows: 1% of total consideration if in excess of $1,000,000 but not in excess of $2,000,000; 2% of total consideration if in excess of $2,000,000 but not in excess of $2,500,000; 2.5% of total consideration if in excess of $2,500,000 but not in excess of $3,000,000; 3% of total consideration if in excess of $3,000,000 but not in excess of $3,500,000; 3.5% of total consideration if in excess of $3,500,000. Notices and Resources Purchases of Mixed Class Properties Consideration not in excess of $350,000 Consideration in excess of $350,000 Civil Union Act Information Municipal Code List Recent Topics Change to Controlling Interest Transfer Tax (CITT) Amendment to fees on transfers over $1 million dollars Clarification on the Graduated Percent Fee Implementation Graduated Percent Fee Exemptions Property Classification Predominant Use File and Pay Print Forms and Instructions FAQs Controlling Interest Transfer Tax Last Updated: Thursday, 05/21/26 -->