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NYC Mansion Tax Brackets — and the Legal Ways Around Them

Mansion Tax · Real estate · Reinvent NY glossary

The mansion tax starts at 1% at $1 million and climbs through eight brackets to 3.9%. Where the brackets break, how a $10,000 price cut can save $20,000 in tax, and what else lands on the closing bill.

Mansion tax and the rest of the closing bill

The mansion tax is a New York City and State transfer tax imposed on residential property purchases of $1 million or more, paid by the buyer. The tax is progressive: 1.0% for $1M-$2M, 1.25% for $2M-$3M, 1.5% for $3M-$5M, 2.0% for $5M-$10M, 3.0% for $10M-$15M, 3.5% for $15M-$20M, 3.75% for $20M-$25M, and 3.9% for $25M+. For a $2 million apartment, the mansion tax is $25,000. This is in addition to the NYS transfer tax (0.4%) paid by the seller. The mansion tax significantly increases closing costs for high-value purchases.

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