What is the real estate transfer tax in South Carolina?

South Carolina charges a deed recording fee (its real estate transfer tax) of 1.85 dollars per 500 dollars of the sale price — 1.30 dollars to the state and 0.55 dollars to the county. That works out to about 0.37% of the price, or 3.70 dollars per 1,000 dollars.

Who pays the transfer tax in South Carolina?

By custom the seller (grantor) pays the deed recording fee at closing in South Carolina, though parties can negotiate it. The fee is collected by the county Register of Deeds or Clerk of Court when the deed is recorded.

How is the South Carolina deed fee calculated?

The fee is computed on the consideration paid, rounded up to the next increment of 500 dollars, then multiplied by 1.85 dollars per 500. So a 320,000 dollar sale yields 640 increments of 500, times 1.85 dollars, equaling about 1,184 dollars.

Are any transfers exempt from the South Carolina deed fee?

Yes. Transfers between spouses, gifts, transfers to or from certain trusts, deeds correcting a prior deed, and transfers for nominal consideration are commonly exempt under South Carolina law. Check the specific exemption codes with your closing attorney.

Does this include property taxes or other closing costs?

No. This estimates only the one-time deed recording (transfer) fee. Annual county property taxes, title insurance, attorney fees, and recording charges for the mortgage are separate closing costs not included here.

South Carolina Real Estate Transfer Tax Calculator

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When a property changes hands in South Carolina, the state levies a deed recording fee — its real estate transfer tax — of 1.85 dollars per 500 dollars of value (1.30 dollars state, 0.55 dollars county), roughly 0.37% of the price. By custom the seller pays it at closing. This tool estimates the fee.

How it works

The fee is based on the consideration, rounded up to the next 500-dollar increment, then taxed at the combined rate:

increments = ceil(sale price ÷ 500)
transfer tax = increments × $1.85
  state share  = increments × $1.30
  county share = increments × $0.55

Rounding to the next 500 dollars means even an odd-dollar price is taxed on the nearest higher increment. Certain transfers — between spouses, gifts, trust transfers, and corrective deeds — are exempt.

Example and notes

A 320,000 dollar home sale: ceil(320,000 ÷ 500) = 640 increments, times 1.85 dollars equals 1,184 dollars, of which 832 dollars is state and 352 dollars is county. The seller typically pays this at closing. The figure is the transfer tax only — annual property taxes, title insurance, and attorney fees are separate. Confirm exemptions and the current rate with your closing attorney or the county Register of Deeds.