Costs of Selling Land in Massachusetts

Selling Costs in Massachusetts: What to Know

The main tax on a Massachusetts land sale is the deeds excise, often called tax stamps. The seller pays it when the deed is recorded. Barnstable County (Cape Cod) charges a higher combined rate.

This page lists the costs of selling land in Massachusetts, who usually pays each one, how capital gains tax works on land, and how the numbers change when you sell to a cash buyer who pays closing costs. This page is general information, not legal or tax advice.

Massachusetts deeds excise

General Laws chapter 64D, section 1 sets a base excise of $2 for each $500 of price, or part of $500, on deeds where the price is over $100. A 14% surtax brings the rate most registries charge to $2.28 per $500. The Plymouth County Registry of Deeds states it as $4.56 per $1,000.

The excise is paid when the deed is recorded, and the registry will not record a deed until it is paid.

Barnstable County (Cape Cod) add-on

Barnstable County has its own state rate plus a county excise. The Barnstable County Registry of Deeds charges $6.48 per $1,000: $3.42 to the state and $3.06 to the county. On a $25,000 sale that is $162 instead of $114.

Who pays what by custom

The seller pays the deeds excise. The Department of Revenue treats it as the duty of the party who makes and signs the deed, which is the seller. Other costs follow the purchase agreement. Sellers often pay to discharge old mortgages or liens and their share of property taxes. Buyers often pay to record the deed and for title insurance.

• Seller: deeds excise, lien and mortgage discharges, prorated property taxes, own attorney
• Often buyer: deed recording fee, title exam and title insurance, own attorney

Attorney closings in Massachusetts

Massachusetts closings are usually run by attorneys, often the buyer's or lender's attorney. Many sellers also hire their own attorney to review the deed and settlement statement.

Ask the closing attorney what the seller will be charged and which documents you must sign.

Capital gains tax when you sell Massachusetts land

Federal tax applies to the gain, not the full price. Gain is the sale price minus your basis (what you paid plus improvements and costs of buying and selling). If you held the land more than one year, the gain is long-term and the federal rate is 0%, 15% or 20% depending on your taxable income; land held one year or less is taxed at ordinary rates. See IRS Topic 409. Higher earners may also owe the 3.8% net investment income tax (IRS Topic 559).

Massachusetts taxes long-term capital gains at 5% and short-term gains at 8.5%. Income above $1,107,750 for 2026 carries an extra 4% surtax, and a large land sale can push income over that line. See the Department of Revenue tax rates page.

The closing agent usually reports the sale to the IRS on Form 1099-S. If you inherited the land, your basis is generally the value on the date of death, which often shrinks the gain. This page is general information, not legal or tax advice.

How selling to a cash buyer changes your Massachusetts costs

In a listed sale you pay an agent commission and your share of closing costs out of the price. When you sell to EasyLotBuyer, there are no fees or commissions and we pay the closing costs. You get a cash offer within 24 hours and can close in as few as 7 days.

We also buy land with back taxes, liens, title issues or no road access, and land held by heirs or an estate. Back taxes are paid at closing from the sale, so you do not need cash up front. That includes the deeds excise and recording costs in our offer. Start with the Massachusetts land page or check a rough number with the offer calculator.