What is the real estate transfer tax in South Carolina?
In South Carolina, a deed recording fee of $1.85 for each $500 or fractional part of the realty’s value is due when a deed is recorded, and the seller (grantor) is liable for it, with the buyer (grantee) secondarily liable. The $1.85 is made up of a state fee of $1.30 and a county fee of 55 cents for each $500 of value. Value is the consideration paid, less any lien or encumbrance that existed before the transfer and remains after it. Deeds transferring realty worth $100 or less and deeds to a mortgagee in lieu of foreclosure or under foreclosure proceedings are among those 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 S.C. Code §§ 12-24-10, 12-24-20, 12-24-30, 12-24-40, 12-24-90.
| What | South Carolina |
|---|---|
| State transfer tax | $1.85 per $500 of value, paid by the seller |
What the statute says
“The fee is one dollar eighty-five cents for each five hundred dollars, or fractional part of five hundred dollars, of the realty’s value as determined by Section 12-24-30.”
Quoted word for word from the section’s text.
Source
S.C. Code §§ 12-24-10, 12-24-20, 12-24-30, 12-24-40, 12-24-90
Read the statute in the South Carolina Code of Laws (South Carolina Legislature): scstatehouse.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
- Real Estate Transfer Tax by State: Rates and Who Pays — The state real estate transfer tax rate in each of the 35 jurisdictions that charge one, with the statute and who pays where the law says.
Compare this rule in every state
More South Carolina rules
- How long does a landlord have to return a security deposit in South Carolina?
- How many days does a tenant get to pay late rent in South Carolina?
- How much notice does a landlord have to give before entering in South Carolina?
- How much notice must a landlord give to end a tenancy in South Carolina?
- What are squatters’ rights in South Carolina?
- Is there rent control in South Carolina?
- Can a landlord retaliate against a tenant for complaining in South Carolina?
- Can a tenant repair and deduct from rent in South Carolina?
- Can a domestic violence victim end a lease early in South Carolina?
- Can a tenant sublet in South Carolina?
- What happens if a tenant breaks a lease in South Carolina?
- What can a landlord do with a tenant’s belongings left behind in South Carolina?
- Do HVAC contractors need a license in South Carolina?
- Do you need a general contractor license in South Carolina?
- Do you need a license to do electrical work in South Carolina?
- Do you need a license to work as a plumber in South Carolina?
- Does a home improvement contractor need a license or registration in South Carolina?
- How does joint tenancy with right of survivorship work in South Carolina?
- What is the deadline to file a mechanic’s lien in South Carolina?
- Does a home seller have to disclose the property’s condition in South Carolina?
- Do contractors charge sales tax in South Carolina?
- Every South Carolina rule on one page
The same question in other states
- Alabama
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Illinois
- Iowa