North Carolina transfer tax
North Carolina charges an excise tax ("revenue stamps") of $1 per $500 of price, or 0.2%, paid by the seller when the deed is recorded. Six coastal counties add a 1% local land transfer tax.
Camden, Chowan, Currituck, Dare, Pasquotank and Perquimans counties levy a local land transfer tax of $1 per $100 (1%); Washington County was authorized but its status is unclear.
Highest totals in North Carolina on a $400,000 sale
Find your county
Total includes the state tax. Click a column to sort.
North Carolina state transfer tax calculator
- State
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| North Carolina excise tax on conveyancesState | $1 per $500 | Seller | $800.00 |
| Total transfer tax (0.2% of the price) | $800.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it. State taxes only — pick your place above to add local taxes.
Transfer tax in North Carolina by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $500 | 0.2% | $500 | $0 |
| $400,000 | $800 | 0.2% | $800 | $0 |
| $600,000 | $1,200 | 0.2% | $1,200 | $0 |
| $800,000 | $1,600 | 0.2% | $1,600 | $0 |
| $1,000,000 | $2,000 | 0.2% | $2,000 | $0 |
| $1,500,000 | $3,000 | 0.2% | $3,000 | $0 |
| $2,500,000 | $5,000 | 0.2% | $5,000 | $0 |
| $5,000,000 | $10,000 | 0.2% | $10,000 | $0 |
Negotiable amounts are shown half to each side.
Selling in North Carolina?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Common exemptions
- Transfers by gift or for no consideration
- Transfers by will or intestacy
- Transfers by operation of law
- Leases for a term of years
- Deeds securing a debt (deeds of trust)
- Transfers by merger, conversion or consolidation
Questions
Who pays excise tax in North Carolina?
The seller, at $1 per $500 of price (0.2%).
How much excise tax is due on a $300,000 home?
$600 in state excise tax; add $3,000 if the home is in a county with the 1% local land transfer tax.
How much is transfer tax on a $500,000 house in North Carolina?
The state part is $1,000; local taxes can add more — pick your city or county above.
Sources
- N.C. General Statutes Chapter 105, Article 8E – Excise Tax on Conveyances (G.S. 105-228.28 to 105-228.37)
- Perquimans County – Land Transfer Tax
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.