South Carolina transfer tax
South Carolina charges a deed recording fee (a transfer tax in all but name) of $1.85 per $500 of value — $1.30 state plus $0.55 county — about 0.37% of the price. By law the seller (grantor) is liable; the buyer is secondarily liable.
Counties and cities may not add their own transfer taxes (S.C. Code § 6-1-70), except municipalities that enacted a real estate transfer fee before January 1, 1991 (e.g., Town of Hilton Head Island). Private HOA transfer fees are common in resort communities but are not taxes.
South Carolina state transfer tax calculator
- State
- County
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| South Carolina deed recording fee (state portion)State | $1.30 per $500 | Seller | $1,040.00 |
| South Carolina deed recording fee (county portion)County | $0.55 per $500 | Seller | $440.00 |
| Total transfer tax (0.37% of the price) | $1,480.00 | ||
"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 South Carolina by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $925 | 0.37% | $925 | $0 |
| $400,000 | $1,480 | 0.37% | $1,480 | $0 |
| $600,000 | $2,220 | 0.37% | $2,220 | $0 |
| $800,000 | $2,960 | 0.37% | $2,960 | $0 |
| $1,000,000 | $3,700 | 0.37% | $3,700 | $0 |
| $1,500,000 | $5,550 | 0.37% | $5,550 | $0 |
| $2,500,000 | $9,250 | 0.37% | $9,250 | $0 |
| $5,000,000 | $18,500 | 0.37% | $18,500 | $0 |
Negotiable amounts are shown half to each side.
Selling in South 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
- Deeds where the value is $100 or less
- Transfers to the federal, state or local government
- Transfers between spouses or incident to divorce (IRC § 1041)
- Partition deeds with no other consideration
- Transfers to an entity in exchange only for stock/partnership/trust interest
- Family partnership or family trust distributions without consideration
- Corrective or quitclaim deeds confirming title, with no consideration
- Deeds of distribution from a decedent's estate
Questions
Who pays the deed recording fee in South Carolina?
The seller (grantor) is liable under S.C. Code § 12-24-20; the buyer is secondarily liable. The contract can shift it.
How much is the South Carolina deed recording fee?
$1.85 per $500 of value or fraction ($1.30 state + $0.55 county), i.e., $3.70 per $1,000 — $1,110 on a $300,000 home.
Is there a mortgage tax in South Carolina?
No. Only the deed is subject to the fee; mortgages pay ordinary recording fees.
How much is transfer tax on a $500,000 house in South Carolina?
The state part is $1,850; local taxes can add more — pick your city or county above.
Sources
- S.C. Code Title 12, Chapter 24 — Deed Recording Fee (§§ 12-24-10, -20, -30, -40, -90)
- S.C. Code § 6-1-70 — Prohibition on local real estate transfer fees
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.