North Carolina Transfer Tax: How Much It Is and Who Pays
North Carolina's Excise Tax on Conveyances is $1 per $500 of price or fraction (0.2%): $764 on a $381,700 home.
North Carolina transfer tax by purchase price
| Purchase price | State tax | Total |
|---|---|---|
| $150,000 | $300 | $300 |
| $200,000 | $400 | $400 |
| $250,000 | $500 | $500 |
| $300,000 | $600 | $600 |
| $350,000 | $700 | $700 |
| $400,000 | $800 | $800 |
| $450,000 | $900 | $900 |
| $500,000 | $1,000 | $1,000 |
| $600,000 | $1,200 | $1,200 |
| $700,000 | $1,400 | $1,400 |
| $800,000 | $1,600 | $1,600 |
| $1,000,000 | $2,000 | $2,000 |
Transfer tax calculator
Who pays
In North Carolina the seller pays the transfer tax by statute or custom, so it usually reduces the seller's proceeds rather than adding to the buyer's closing costs. The transferor (seller) must pay the excise tax to the register of deeds before the instrument of conveyance can be recorded (N.C.G.S. 105-228.30(a)). Source
Frequently asked questions
How much is the transfer tax in North Carolina?
The state rate is $1 per $500 of price or fraction (0.2%), which is $764 on a $381,700 home.
Who pays the transfer tax in North Carolina?
In North Carolina the seller pays the transfer tax by statute or custom, so it usually reduces the seller's proceeds rather than adding to the buyer's closing costs. The transferor (seller) must pay the excise tax to the register of deeds before the instrument of conveyance can be recorded (N.C.G.S. 105-228.30(a)). Source
Is there a mortgage or recordation tax too?
No. North Carolina taxes the deed only; recording the mortgage costs a flat recording fee, not a percentage.
Are there exemptions?
No general first-time-buyer exemption identified in N.C.G.S. Ch. 105, Art. 8E; standard exemptions exist for governmental and nominal-consideration transfers.
Sources
Rates as the statute or revenue department publishes them, checked 2026-09-22. Figures are computed from those rates and rounded to the dollar; exemptions for first-time buyers or principal residences are noted where they exist and are not applied. All sources.
All North Carolina buyer closing costs → North Carolina title insurance cost →
Figures are computed from the statute cited above and rounded to the dollar. This is general information, not tax or legal advice.
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