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Quick answer
In North Carolina the seller pays a state excise tax of $1 for every $500 of the price, so a $250,000 sale carries $500 in tax [1]. In South Carolina the deed recording fee is $1.85 per $500 of value, and the seller is primarily liable for it [2]. In both states a licensed attorney handles the legal work of a closing, so expect an attorney's fee [3,4]. Your mortgage payoff, prorated property taxes, any liens and HOA charges also come out of your proceeds, so ask for a written estimate before you sign.
What is the North Carolina excise tax, and who pays it?
North Carolina charges an excise tax when real estate changes hands. The rate is $1.00 on each $500 of the price, or fractional part of $500[1]. The statute puts the tax on the transferor, which is the seller, and it is paid to the Register of Deeds in the county where the property sits before the deed is recorded [1]. You will often hear it called "deed stamps" or "revenue stamps."
NC excise tax at three sale prices ($1 per $500)
Sale price
Number of $500 units
Excise tax
$150,000
300
$300
$250,000
500
$500
$350,000
700
$700
Because a partial $500 counts as a full one, a price of $250,100 is 501 units and $501 in tax [1]. If the price changes during the deal, the tax changes with it. The closing attorney collects it from your side of the settlement and pays it when the deed is recorded.
What is the South Carolina deed recording fee?
South Carolina calls its transfer charge a deed recording fee. It is $1.85 for each $500 of value, or fractional part of $500[2]. That total is a state fee of $1.30 plus a county fee of $0.55 per $500 [2]. The grantor, which is the seller, is primarily liable for the fee, and the grantee (the buyer) is secondarily liable [2].
SC deed recording fee at three values ($1.85 per $500)
Value
State share ($1.30)
County share ($0.55)
Total fee
$150,000
$390
$165
$555
$250,000
$650
$275
$925
$350,000
$910
$385
$1,295
Some deeds are exempt or shift the fee to the buyer. A few that come up for sellers under pressure [2]:
A deed to the lender, including a deed in lieu of foreclosure, and a deed made in foreclosure proceedings are exempt (12-24-40).
A corrective or quitclaim deed that only confirms title the grantee already holds is exempt when no money is paid for it (12-24-40).
For a Master-in-Equity deed, or a deed from a government, the buyer is liable for the fee, not the seller (12-24-20).
If you are not sure whether an exemption fits your deed, ask the closing attorney. The full list is in S.C. Code 12-24-40.
Why you pay an attorney's fee in both states
In North Carolina, the State Bar says a nonlawyer may present closing documents and handle the closing funds, but may not give a title opinion, draft a deed for a party, give legal advice, or decide that funds can legally be disbursed without a lawyer's supervision [3]. Those jobs belong to a licensed NC attorney.
In South Carolina, the Bar's Ethics Advisory Opinion 26-01, relying on Boone v. Quicken Loans (2017), says title search and certification, preparing the instruments, closing, and recording and disbursement are the practice of law in a residential transaction, and each step must be performed or supervised by an SC-licensed lawyer [4].
Fees vary by attorney, county and how much work the file needs, and no official fee schedule was found, so this guide does not quote a number. Ask the closing attorney for a written fee quote, and ask which charges are billed to the seller (deed preparation is a common one) and which to the buyer. The attorney the buyer picks may represent the buyer or the lender, not you. You can hire your own attorney to review the papers.
Other costs that can come out of your proceeds
The tax or recording fee is usually not the largest number on a seller's settlement statement. These items depend on your situation, so ask about each one early:
Mortgage payoff. Every loan secured by the house is paid in full from the sale, including interest to the payoff date and any fees the servicer adds. Your servicer must send an accurate payoff statement within seven business days of a written request from you or someone acting for you, with exceptions such as foreclosure or bankruptcy [5].
Property taxes. Current-year taxes are normally split between buyer and seller by the closing date. Any past-due taxes are your debt and are paid from your side. Your county tax collector can tell you what is owed.
Liens and judgments. A title search can turn up judgments, tax liens, contractor liens or old loans. They usually must be paid or released before the buyer gets clear title, and the payoff comes out of your proceeds.
HOA payoff letter. If the house is in an owners' association, the closing attorney will usually request a statement of dues owed. Unpaid dues, and any fee the association charges for the letter, may be charged to you.
Agent commission, if you list. If you sign a listing agreement, the commission it sets is usually paid at closing from your proceeds. The rate is whatever your agreement says.
Repair credits or concessions. Any credit you agree to give the buyer is subtracted from what you receive.
What "buyer pays closing costs" can and cannot cover
Some cash buyers say they will pay the closing costs. That can be a real benefit, but it is a deal term, and it only means what the written contract says. It does not change who a statute names. In NC the excise tax is on the transferor [1], and in SC the grantor is primarily liable for the recording fee [2], so if the buyer is covering those, the contract should say so.
What a buyer's promise can cover, if the contract says so:
The NC excise tax or the SC deed recording fee.
The closing attorney's fee, including deed preparation.
Recording charges, title search and title insurance costs.
What it cannot make disappear: your mortgage payoff, past-due taxes, liens and judgments, and unpaid HOA dues are your debts. They are paid from the price at closing. A buyer who "pays" them is really paying them out of the money you would otherwise receive, so compare offers by your net, not by the headline price.
Get it in the contract
Ask the buyer to list, line by line, which costs they will pay, and make sure the purchase contract says the same thing. Then ask the closing attorney for an estimated settlement statement before closing day. If the two do not match, raise it before you sign the deed.
How to estimate your net before you sign
Request a written payoff statement from each lender on the house.
Ask your county tax collector what property tax is owed now and for this year.
Check for liens or judgments, or ask the closing attorney what the title search found.
If there is an HOA, ask for the amount due and any letter fee.
Figure the NC excise tax or SC recording fee from the tables above.
Get the attorney's written fee quote and an estimated settlement statement.
Subtract all of it from the offer price. That is your estimated net.
Does the seller pay the excise tax in North Carolina?
Yes. G.S. 105-228.30 says the transferor must pay the tax, at $1 per $500 of the price, to the Register of Deeds before the deed is recorded [1]. A buyer can agree in the contract to cover it, but the contract must say so.
How much is the deed recording fee on a $200,000 sale in South Carolina?
$740. The fee is $1.85 for each $500 of value, and $200,000 is 400 units of $500 [2]. Of that, $520 is the state share and $220 the county share.
Is a deed in lieu of foreclosure charged the SC recording fee?
No. S.C. Code 12-24-40 exempts a deed to the mortgagee, including a deed in lieu of foreclosure, and deeds made in foreclosure proceedings [2]. A deed in lieu has other consequences, so talk with your servicer and an attorney first.
Do I have to use an attorney to sell my house in NC or SC?
The legal work of a residential closing, such as the title opinion and drafting the deed, must be done or supervised by a licensed attorney in both states [3,4]. The closing attorney may represent the buyer or lender, so you can hire your own to review the papers.
How fast can I get my mortgage payoff amount?
Your servicer must send an accurate payoff statement within seven business days after a written request, with exceptions for situations such as bankruptcy or foreclosure, where it must come within a reasonable time [5].
This guide was drafted with AI writing tools, working from the official sources listed on this page. A separate fact-checking pass opened every cited source and checked each rule, deadline and number against it; anything a source did not support was removed. Marcus L. Barber, the publisher, then read and approved the full page, including the text, questions and answers, title and search description before it was published.
This page is general information, not legal, tax or financial advice, and it has not been reviewed by a North Carolina or South Carolina attorney. Laws and court rules change; check the linked source or ask a lawyer about your situation. See our editorial policy. Spot an error? Email support@soldasishouses.com.
Publisher of Sold As Is Houses, based in Gastonia, NC. Former licensed P&C producer (Maryland, 2010 to 2012), not currently licensed. Not a real estate broker, attorney or home buyer.
