The City of Philadelphia imposes a Realty Transfer Tax on the sale or transfer of real property located in Philadelphia. These documents contain the full regulations for the Realty Transfer Tax, as well as clarifications from technical staff on how the Department of Revenue interprets the law.
Name | Description | Released | Format |
---|---|---|---|
Realty Transfer Tax regulations PDF | Full regulations for the City of Philadelphia's Real Estate Transfer Tax. | July 01, 1989 | |
Realty Transfer Tax Reg. 201 Imposition of Tax on Documents PDF | Regulatory amendment to specify the Philadelphia Code citation for the tax rate. | April 26, 2017 | |
Realty Transfer Tax regulation for financially interdependent people PDF | Amendment to the Realty Transfer Tax regulations (sections 103 and 503) having to do with financially interdependent people. | April 5, 2010 | |
Realty Transfer Tax policy statement PDF | Department of Revenue’s position on the imposition of the Realty Transfer tax on transfers of ownership interest in real estate holding companies. | November 23, 2016 |