Maryland has a state transfer tax; the county sets its recordation-tax rate, and a county transfer tax may also apply. These taxes are generally presumed to be split equally between buyer and seller unless the contract says otherwise. If the buyer is a first-time Maryland home buyer who will live in the home, the state rate drops to 0.25%, and the seller pays the state transfer tax, recordation tax, and local transfer tax unless the parties expressly agree otherwise. Ask the settlement company to confirm the current county amounts, any applicable exemptions, and the allocation in your contract.