Deed Tax Rate


​The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax).*  

State/County Deed Tax Rate Environmental Response Fund Rate
State rate for all Minnesota counties 0.0033 N/A
Hennepin County (ERF Tax) 0.0033 0.0001
Ramsey County (ERF Tax) 0.0033 0.0001



Real Property is sold for $200,000.  

Location of Sale Deed Tax Rate Tax Due
Hennepin County (0.0033 x $200,000) + (0.0001 x $200,000) $680
Ramsey County (0.0033 x $200,000) + (0.0001 x $200,000) $680
All other Minnesota Counties 0.0033 x $200,000 $660


Consideration: The value given in return for a conveyance of real property. (See Minnesota Statute 287.20 subdivision 2.)

Net Consideration: Consideration less the value of any lien or encumbrance remaining on the property prior to the time of sale and that is not released or satisfied as a result of the sale. An example would be a buyer’s assumption of the seller’s mortgage.

Execution and Delivery: Deed Tax is due when a taxable deed or instrument is presented for recording. (See Minnesota Statute 287.21 subdivision 1[d].) 

* See Minnesota Statutes, section 383A.80 and section.383B.80

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