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Real estate transfer tax is a tax that may be imposed by states, counties, or municipalities on the privilege of transferring real property within the jurisdiction. ==Rates== In Europe, rates between 2% and 4% are a general rate.〔(Real estate transfer rates )〕 In the USA, total transfer taxes can range between very small (for example, .01% in Colorado) to relatively large (4% in the city of Pittsburgh).〔(Transfer tax rates, by state, from the Federation of Tax Administrators )〕〔(Allegheny County Realty Transfer Tax Guidelines )〕 Some U.S. states have a variety of transfer tax laws which may include specific exemptions for certain types of buyers based on buying status or income level. For example, Maryland exempts certain "first time buyers" from a percentage of the total 〔( Maryland transfer rates, by county ))〕 or excludes a portion of the property's sales price from taxation altogether. Another variation which exists is either the legal requirement to split the taxes between the parties or the local custom to do so. Thus, in Washington, DC, the 2.2% is generally split between the seller and the buyer. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「real estate transfer tax」の詳細全文を読む スポンサード リンク
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