大家好，我是Tony。
你有没有觉得，很多人看房看了半年，一到要下 offer 就慌了？不是房子不好，是钱没算清楚。首付攒够了，一问律师才发现，过户那天还要再交一笔，少的几万，多的十几万。
在纽约买房，账要分两笔算：第一笔是首付，第二笔是过户费用（closing costs）。第二笔大概是房价的 2% 到 5%——但这只是个粗略范围，具体多少看你是哪种交易：
- 独栋 / Condo + 贷款：接近上限。贷款登记税是大头，$100 万以上再加豪宅税。
- Co-op + 贷款：通常低一截。没有贷款登记税，但有董事会申请费、大楼杂费。
- 全现金：最低。没有贷款，就没有贷款相关的税和银行费用。
下面两个是假设案例，用于说明不同物业类型的费用结构——不是真实成交记录。算法、假设、估算都列清楚，你可以自己复算。
算法一：Flushing $850,000 Condo，首付 20%
假设：20% 首付、30 年固定贷款、单次购买（非转贷）。"约"表示估算，实际因律师、银行、交易而异。未包含：预付地税/保险（因交割日而异）、搬家费。
首付（20% × $850,000，假设）$170,000
贷款额（$850,000 − $170,000）$680,000
贷款登记税（买家交，见下方注）$13,090
律师费（估算）约 $3,000
产权保险 + 产权调查（估算）约 $4,000
银行杂费：申请费、评估费等（估算）约 $2,500
豪宅税（$850,000 不到 $100 万）$0
首付之外还要准备（$13,090+$3,000+$4,000+$2,500）约 $22,590
过户一共要准备的现金（$170,000+$22,590）约 $192,590
贷款登记税算法：1.925% × $680,000 = $13,090。注意：$10,000 豁免（约减 $30）仅适用于 1–2 家庭住宅担保的贷款，Condo 不适用，因此此处未扣除。税率按贷款金额（不是房价）分档：贷款低于 50 万买家交 1.8%，50 万或以上交 1.925%（50 万整归入高档）。此外还有 0.25% 的特别附加税，法律原则上规定由贷款银行承担、不得转嫁给买方，但具体适用取决于物业类型、贷款机构及交易结构，请以交易律师或产权公司的确认为准。转贷或换房时，在符合条件的情况下可通过 CEMA（贷款合并/展期/修改协议）只对新增贷款额缴税——但是否适用取决于你的交易结构、贷款类型和资格，签约前务必请律师确认。不能理解为所有转贷都能自动节税。以上为举例，实际以你的交易为准。
实际金额须结合你的贷款金额、物业类型核算，可通过 NYC ACRIS 系统的 Calculate Taxes 功能计算，或请律师核算（https://www.nyc.gov/site/finance/property/property-recording-property-related-documents.page）。资料来源：NYC Department of Finance（ACRIS，MRT 官方说明）、NY State Tax Law §253（Form MT-15 税率表）、§253(1-a)（https://www.nysenate.gov/legislation/laws/TAX/253）、NY State Tax Law §253、§253(1-a)（https://www.nysenate.gov/legislation/laws/TAX/253）。核实日期：2026-10-13。
$10,000 豁免适用范围：https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/mrt/10%2C000_residential.htm
MRT 总览：https://www.tax.ny.gov/pit/mortgage/mtgidx.htm。
你看，首付 17 万，真正要准备的是 19 万多。那 2 万多，就是很多人没算到的部分。
算法二：同样在 Flushing，$650,000 Co-op，首付 20%
假设：20% 首付（实际看大楼要求，有的更高）、股份贷款。"约"表示估算，各大楼收费不同。未包含：搬家费。
首付（20% × $650,000，假设）$130,000
股份贷款额（$650,000 − $130,000）$520,000
贷款登记税$0（co-op 免征，见下方注）
律师费（估算）约 $3,000
产权调查 UCC / lien search（估算）约 $800
董事会申请费（估算，各大楼不同，常见 $500–$1,000）约 $750
首付之外还要准备（$3,000+$800+$750）约 $4,550
过户一共要准备的现金（$130,000+$4,550）约 $134,550
Co-op 买的是公司股份，不是房产本身，所以没有贷款登记税。董事会申请费各大楼不同，此处按中间值 $750 估算，实际 $500–$1,000 都有可能，签约前向大楼管理处确认。此外有些大楼还有 move-in/move-out 押金、申请处理费等，未计入。以上为举例，实际以你的交易和大楼规定为准。
挺有意思吧？在这两个具体案例里，Co-op 的过户费（约 $4,550）比 Condo（约 $22,590）少了将近 $18,000。但注意：这是两个成交价不同的假设案例的比较（$65 万 vs $85 万），不能理解为所有 Co-op 都比 Condo 便宜这么多——实际费用因具体交易而异。便宜是有代价的——董事会那一关，我们第三篇文章专门讲。
还有三笔钱，很多人第一次买房根本不知道：
第一，豪宅税（mansion tax）。$100 万以上的住宅，买家交。这笔税其实是两部分加起来的——纽约州税 + 纽约市额外税：
豪宅税：州税 vs 市额外税
成交价区间纽约州税 ｜ 纽约市额外税 ｜ 合计
$1,000,000 – $1,999,9991.00% ｜ 无 ｜ 1.00%
$2,000,000 – $2,999,9991.00% ｜ 0.25% ｜ 1.25%
$3,000,000 – $4,999,9991.00% ｜ 0.50% ｜ 1.50%
$5,000,000 – $9,999,9991.00% ｜ 1.25% ｜ 2.25%
$10,000,000 – $14,999,9991.00% ｜ 2.25% ｜ 3.25%
$15,000,000 – $19,999,9991.00% ｜ 2.50% ｜ 3.50%
$20,000,000 – $24,999,9991.00% ｜ 2.75% ｜ 3.75%
$25,000,000 及以上1.00% ｜ 2.90% ｜ 3.90%
州税 1989 年起全州适用；市额外税 2019 年起，仅纽约市（NY Tax Law §1402-b）。注意"市额外税"一列是真正的额外部分——比如 $200–300 万那档，市只加 0.25%，不是 1.25%。
资料来源：NY State Department of Taxation and Finance（https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/rett/additional_rett.htm）、NY Tax Law §1402-b（https://www.nysenate.gov/legislation/laws/TAX/1402-B）。核实日期：2026-10-13。
举个例子：$250 万的房子，豪宅税 = $2,500,000 × 1.25% = $31,250，其中州税 $25,000（1% × $2.5M）+ 市额外税 $6,250（0.25% × $2.5M）。
关键是断崖式：税率作用于整个成交价，不是超额累进。$1,999,999 交 $19,999.99，$2,000,000 交 $25,000——多 1 块钱，多交 $5,000。所以 $999,999 和 $1,000,000 的房子，差的不只是 1 块钱，而是整整 $10,000 的税。
回到我们的例子：$120 万的 condo，豪宅税 = $1,200,000 × 1.00% = $12,000——这 $12,000 全部是州税，市额外税是 $0，因为没到 $200 万的线。
第二，买新房（new development）要小心。很多新楼盘的合同里，买家要替卖家交过户税（州税 + 市税），签约前一定要让律师看清楚这一条。
第三，Co-op 的 flip tax。这是卖家交的，但买家也要知道它的存在——有的楼按房价收 1–3%，会影响卖家的底价，间接影响你的议价空间。
从普通人角度，我给你一个速算法：房价 × 20%（首付）+ 房价 × 2–3%（过户费，Co-op 取低，Condo / House 取高）= 你要准备的现金。$100 万以上的，再把豪宅税加上。
先把这笔账算清楚，再去看房。你看中的每一套房，数字都不一样。
算法三：跨过 $100 万那条线
$1,200,000 Condo，首付 20%，贷款 $960,000。假设同上，"约"为估算。
首付（20% × $1,200,000）$240,000
贷款登记税（1.925% × $960,000 豁免）$18,480
豪宅税（1% × $1,200,000，买家交）$12,000
律师费 + 产权 + 银行杂费（估算）约 $9,500
首付之外还要准备（$18,480+$12,000+$9,500）约 $39,980
过户一共要准备的现金（$240,000+$39,980）约 $279,980
一过 $100 万，豪宅税立刻加上 $12,000。这就是为什么 $999,999 和 $1,000,000 差的不只是 1 块钱——差的是整整 1% 的税。以上为举例，实际以你的交易为准。
签约之前，这三件事先确认：第一，让律师把合同里"谁交过户税"这一条指给你看，尤其是新房；第二，Co-op 问清 flip tax 和董事会的财务要求；第三，把过户费的现金单独留出来，别和首付混在一起算——首付是给卖家的，过户费是给政府和各方的，两笔钱，两个口袋。
本文计算仅用于初步规划。实际费用和资格取决于房屋类型、贷款方案、楼宇规定、合同、律师及税务情况，不构成法律、贷款或税务建议。
如果你正在算这笔账，欢迎直接找我。我帮你按你看中的房子，一笔一笔算清楚。看中房子，随时联系 Tony：917-391-6633。
Hi everyone, I'm Tony.
Have you noticed how many people shop for homes for half a year, then panic the moment it's time to make an offer? It's not that the home is wrong — it's that the money was never fully worked out. The down payment is saved, and then the lawyer mentions another pile of cash due at closing: tens of thousands, sometimes more.
Buying in New York means doing the math twice: first the down payment, then closing costs — roughly 2% to 5% of the price. But that's only a rough range; the real number depends on your deal type:
- House / condo with a mortgage: toward the high end. The mortgage recording tax is the big line item, plus mansion tax above $1M.
- Co-op with a loan: usually lower. No mortgage recording tax, but board application and building fees apply.
- All cash: the lowest. No loan means no loan-related taxes or lender fees.
Two hypothetical Queens examples below, illustrating the cost structure for different property types — not records of actual transactions. Assumptions, line items, and estimates are laid out so you can check the math yourself.
Example 1: $850,000 condo in Flushing, 20% down
Assumes 20% down, 30-year fixed mortgage, single purchase (not a refinance). "≈" marks estimates; actuals vary by attorney, lender, and deal. Not included: prepaid taxes/insurance (vary by closing date), moving costs.
Down payment (20% × $850,000, assumed)$170,000
Mortgage amount ($850,000 − $170,000)$680,000
Mortgage recording tax (buyer-paid, see note)$13,090
Attorney fee (estimate)≈ $3,000
Title insurance + title search (estimate)≈ $4,000
Lender fees: application, appraisal, etc. (estimate)≈ $2,500
Mansion tax (under $1M)$0
Cash needed beyond down payment ($13,090+$3,000+$4,000+$2,500)≈ $22,590
Total cash to close ($170,000+$22,590)≈ $192,590
Mortgage recording tax math: 1.925% × $680,000 = $13,090. Note: the $10,000 exemption (about $30) applies only to 1–2 family homes, not condos. Rates are tiered on the loan amount (not the price): 1.8% buyer-paid on loans under $500K, 1.925% at $500K and above (exactly $500K falls in the higher bracket). An additional 0.25% special additional tax is generally payable by the lender by law and not chargeable to the buyer, but the actual allocation depends on the property type, lender, and deal structure — confirm with your transaction attorney or title company. On a refinance or trade-up purchase, a CEMA (consolidation, extension, and modification agreement) can shrink the taxable amount to just the new money — but only if your deal structure and loan type qualify. Have your attorney confirm before signing; not every refinance automatically saves tax. Illustrative example; your transaction will differ.
Sources: NYC Department of Finance (ACRIS), NY State Tax Law §253, §253(1-a). Verified: 2026-10-13.
See? A $170K down payment really means preparing over $192K. That extra $22K+ is the part most people never calculated.
Example 2: $650,000 co-op in Flushing, 20% down
Assumes 20% down (actual minimums vary by building — some require more), share loan. "≈" marks estimates; building fees differ. Not included: moving costs.
Down payment (20% × $650,000, assumed)$130,000
Share loan amount ($650,000 − $130,000)$520,000
Mortgage recording tax$0 (co-ops exempt, see note)
Attorney fee (estimate)≈ $3,000
Lien / UCC search (estimate)≈ $800
Board application fee (estimate; varies by building, typically $500–$1,000)≈ $750
Cash needed beyond down payment ($3,000+$800+$750)≈ $4,550
Total cash to close ($130,000+$4,550)≈ $134,550
A co-op buyer purchases shares in a corporation, not real property, so there is no mortgage recording tax. Board application fees vary by building; $750 is a midpoint estimate within the common $500–$1,000 range — confirm with the building's management before signing. Some buildings also charge move-in/move-out deposits and processing fees, not included here. Illustrative example; your transaction and building rules will differ.
Interesting, right? In these two specific cases, the co-op's closing costs (≈$4,550) run nearly $18,000 less than the condo's (≈$22,600). But note: these are two hypothetical cases at different prices ($650K vs $850K) — not every co-op costs $18,000 less to close than every condo. Actual costs vary by transaction. The discount has a price — the board approval process, which is the subject of our third article.
Three more costs first-time buyers often never hear about:
First, the mansion tax. On residential purchases of $1M and above, the buyer pays. It's actually two taxes added together — NY State tax + NYC supplemental tax:
Mansion tax: State vs. NYC supplemental
Price bracketNY State ｜ NYC suppl. ｜ Total
$1M–$2M1.00% ｜ — ｜ 1.00%
$2M–$3M1.00% ｜ 0.25% ｜ 1.25%
$3M–$5M1.00% ｜ 0.50% ｜ 1.50%
$5M–$10M1.00% ｜ 1.25% ｜ 2.25%
$10M–$15M1.00% ｜ 2.25% ｜ 3.25%
$15M–$20M1.00% ｜ 2.50% ｜ 3.50%
$20M–$25M1.00% ｜ 2.75% ｜ 3.75%
$25M+1.00% ｜ 2.90% ｜ 3.90%
State tax applies statewide since 1989; NYC supplemental since 2019, NYC only (NY Tax Law §1402-b). Note the "NYC suppl." column is the true add-on — e.g., in the $2–3M bracket the city adds only 0.25%, not 1.25%.
Sources: NY State Department of Taxation and Finance, NY Tax Law §1402-b. Verified: 2026-10-13.
Example: a $2.5M home pays mansion tax of $2,500,000 × 1.25% = $31,250 — that's $25,000 state (1% × $2.5M) + $6,250 city supplemental (0.25% × $2.5M).
The key word is cliff: the rate applies to the entire price, not just the amount above the threshold. $1,999,999 pays $19,999.99; $2,000,000 pays $25,000 — one more dollar costs $5,000 extra. That's why $999,999 versus $1,000,000 differs by a full $10,000 in tax, not one dollar.
Back to our example: the $1.2M condo's mansion tax = $1,200,000 × 1.00% = $12,000 — all of it state tax, with $0 city supplemental, since it doesn't reach the $2M line.
Second, new developments. Many new-construction contracts require the buyer to pay the seller's transfer taxes (state + city). Have your lawyer flag that clause before you sign.
Third, the co-op flip tax. It's paid by the seller, but buyers should know it exists — some buildings charge 1–3% of the price, which affects the seller's bottom line and indirectly your negotiating room.
A quick rule of thumb: price × 20% (down payment) + price × 2–3% (closing costs — low end for co-ops, high end for condos/houses) = the cash you need. Above $1M, add the mansion tax.
Work out the math first, then go house hunting — every home pencils out differently.
Example 3: crossing the $1M line
$1,200,000 condo, 20% down, $960,000 loan. Same assumptions; "≈" marks estimates.
Down payment (20% × $1,200,000)$240,000
Mortgage recording tax (1.925% × $960,000 exemption)$18,480
Mansion tax (1% × $1,200,000, buyer-paid)$12,000
Attorney + title + lender fees (estimate)≈ $9,500
Cash needed beyond down payment ($18,480+$12,000+$9,500)≈ $39,980
Total cash to close ($240,000+$39,980)≈ $279,980
Cross $1M and the mansion tax adds $12,000 instantly. That's why $999,999 versus $1,000,000 differs by far more than a dollar — it differs by a full 1% tax. Illustrative example; your transaction will differ.
Before signing, confirm three things: first, have your lawyer point to the clause saying who pays the transfer taxes — especially on new developments; second, for co-ops, ask about the flip tax and the board's financial requirements; third, keep closing-cost cash separate from the down payment — the down payment goes to the seller, closing costs go to the government and various parties. Two piles of money, two pockets.
Figures here are for preliminary planning only. Actual costs and eligibility depend on the property type, loan program, building rules, contract, attorney, and tax situation — this is not legal, lending, or tax advice.
If you're running these numbers, reach out and I'll walk through them line by line for the home you have in mind. Tony: 917-391-6633.