In Pennsylvania, transfer tax is typically paid by:

Transfer tax is not typically paid solely by the buyer in Pennsylvania. While buyers pay numerous other closing costs, transfer tax specifically follows a tradition of equal sharing between parties.

Transfer tax is not paid solely by the seller in Pennsylvania, unlike some other states' customs for certain taxes. Pennsylvania specifically follows the equal split tradition for transfer tax.

Lenders do not pay transfer tax. Their role is to provide financing, and they are not parties to the tax obligation that arises from transferring property title.