Costs of Selling Land in Georgia
Here is what a land seller usually pays in this state, from transfer tax to capital gains. When you sell to us, we pay the closing costs and you pay no fees or commissions.
- Cash offer in 24 hours
- No fees or commissions
- We pay closing costs
- Close in as few as 7 days
Seller Costs in Georgia at a Glance
| Cost | Typical amount | Who usually pays |
|---|---|---|
| Real estate transfer tax | $1 per $1,000 of price ($1 first $1,000, then $0.10 per $100) | Seller by law; contract may shift to buyer |
| Deed recording fee | Set by state law; ask the county clerk | Usually buyer |
| Title insurance or title search | Varies; get a quote | Set by contract |
| Closing attorney fee | Varies by firm; get a quote | Each side pays its own unless the contract says otherwise |
| Prorated property taxes | Your share of the current year, plus any unpaid past taxes | Seller for days owned |
| Federal capital gains tax | 0%, 15% or 20% on long-term gains | Seller |
| Georgia income tax on gains | 5.19% (2025), 4.99% (2026), flat | Seller |
Example: Seller Costs on a $25,000 Land Sale
- Sale price
- $25,000
- Transfer tax ($1 + 240 x $0.10)
- $-25
- Estimated seller proceeds before attorney fees, prorated taxes and income tax
- $24,975
First $1,000 costs $1. The other $24,000 is 240 units of $100 at $0.10 = $24. Total $25. Attorney and title fees vary and are not included. When EasyLotBuyer buys, we pay closing costs.
Selling Costs in Georgia: What to Know
Georgia keeps its transfer tax low, so most of a land seller's costs come from the closing attorney, title work and taxes on any profit.
This page lists each cost, who usually pays it, and the official rule behind it, with a worked example on a $25,000 lot. This page is general information, not legal or tax advice.
Georgia real estate transfer tax
Georgia charges $1 for the first $1,000 of the price and 10 cents for each extra $100, or part of $100. That works out to $1 per $1,000. A $25,000 sale owes $25.
The tax is paid to the Clerk of Superior Court before the deed is recorded, using the PT-61 declaration. See the Georgia Department of Revenue.
Who pays what by custom
By law the seller is liable for the transfer tax, but the contract often shifts it to the buyer. Read the contract to see which side pays.
Each side usually pays its own attorney or closing fees unless the contract says otherwise. Property taxes are prorated to the closing date.
Attorney closing in Georgia
Georgia is an attorney closing state. The Supreme Court of Georgia held that only a licensed Georgia attorney may close a sale or oversee the signing of a deed for someone else. See UPL Advisory Opinion 2003-2.pdf?sfvrsn=65963c93_1).
A title company may still provide the title insurance, but an attorney runs the closing. Attorney and title fees are not set by law, so ask for a written quote.
Recording fees and property taxes
The Clerk of Superior Court charges a recording fee set by state law. The buyer usually records the deed. Ask your county clerk for the current fee.
Georgia property taxes are prorated at closing so each side pays for the days it owned the land. Unpaid past taxes are paid from the seller's proceeds.
Capital gains tax on land in Georgia
Federal tax on the profit depends on how long you owned the land. Land held more than one year gives a long-term gain, taxed at 0%, 15% or 20% based on your income. For 2025, a single filer pays 0% on long-term gains if taxable income is $48,350 or less. Land held one year or less is taxed at your regular income rate. See IRS Topic 409.
Georgia taxes capital gains as regular income at a flat rate. The rate is 5.19% for tax year 2025 and 4.99% for 2026, per the Georgia Department of Revenue. Inherited land often gets a stepped-up basis, which can lower the gain.
How selling to a cash buyer changes the costs
When you sell to EasyLotBuyer, we pay closing costs and you pay no fees or commissions. You get a cash offer within 24 hours, and we can close in as few as 7 days.
We buy land with back taxes, liens, title issues or no road access, and land held by heirs or estates. Back taxes are paid at closing from the sale, so you do not need cash up front. Taxes on your own profit stay your responsibility, so talk to a tax professional about capital gains.
Ready to see a number? Get a cash offer for your Georgia land.
Sources
Rules and fees change; check with the county before you act on them.
Selling Cost Questions in Georgia
What is the transfer tax in Georgia?
Georgia charges $1 per $1,000 of the sale price. A $25,000 lot owes $25.
Who pays the Georgia transfer tax?
The seller is liable by law, but the contract often has the buyer pay it.
Do I need an attorney to sell land in Georgia?
Yes, for the closing. The Supreme Court of Georgia held that only a Georgia attorney may close a sale or oversee the signing of a deed for others.
What is Georgia's capital gains tax rate?
Georgia taxes gains as income at a flat 5.19% for 2025 and 4.99% for 2026. Federal tax applies too.
When is the Georgia transfer tax paid?
Before the deed is recorded. It is paid to the Clerk of Superior Court with the PT-61 declaration.
Who pays property taxes in the year I sell?
They are usually prorated to the closing date. You pay for the days you owned the land.