What is the real estate transfer tax in North Carolina?

In North Carolina, an excise tax of $1 on each $500 or fractional part of the consideration or value of the interest conveyed is levied on each instrument conveying an interest in real property, and the transferor must pay it to the county register of deeds before the deed is recorded. The county credits one-half of the proceeds to its general fund and sends the other half, less refunds and its administrative allowance, to the Department of Revenue. Transfers by gift and transfers by will or by intestacy are exempt. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is N.C. Gen. Stat. §§ 105-228.30, 105-228.29.

WhatNorth Carolina
State transfer tax$1 per $500 of price, paid by the seller

What the statute says

“An excise tax is levied on each instrument by which any interest in real property is conveyed to another person. The tax rate is one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof …”

Quoted word for word from the section’s text.

Source

N.C. Gen. Stat. §§ 105-228.30, 105-228.29

Read the statute in the North Carolina General Statutes (North Carolina General Assembly): ncleg.gov.

Checked against the statute on November 15, 2026.

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses this rule

This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.

Guides on this rule

Compare this rule in every state

More North Carolina rules

The same question in other states

Related