South Carolina Transfer Tax: How Much It Is and Who Pays
South Carolina's Deed Recording Fee is $1.85 per $500 of price or fraction (0.37%): $1,473 on a $397,600 home.
South Carolina transfer tax by purchase price
| Purchase price | State tax | Total |
|---|---|---|
| $150,000 | $555 | $555 |
| $200,000 | $740 | $740 |
| $250,000 | $925 | $925 |
| $300,000 | $1,110 | $1,110 |
| $350,000 | $1,295 | $1,295 |
| $400,000 | $1,480 | $1,480 |
| $450,000 | $1,665 | $1,665 |
| $500,000 | $1,850 | $1,850 |
| $600,000 | $2,220 | $2,220 |
| $700,000 | $2,590 | $2,590 |
| $800,000 | $2,960 | $2,960 |
| $1,000,000 | $3,700 | $3,700 |
Transfer tax calculator
Who pays
In South 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. S.C. Code Section 12-24-20(A): the fee is the primary liability of the grantor (seller); the grantee (buyer) is only secondarily liable if the seller does not pay. Source
Frequently asked questions
How much is the transfer tax in South Carolina?
The state rate is $1.85 per $500 of price or fraction (0.37%), which is $1,473 on a $397,600 home.
Who pays the transfer tax in South Carolina?
In South 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. S.C. Code Section 12-24-20(A): the fee is the primary liability of the grantor (seller); the grantee (buyer) is only secondarily liable if the seller does not pay. Source
Is there a mortgage or recordation tax too?
No. South Carolina taxes the deed only; recording the mortgage costs a flat recording fee, not a percentage.
Are there exemptions?
S.C. Code Section 12-24-40 exempts transfers for no consideration or for consideration of $100 or less, transfers between spouses/family entities under specific conditions, and government transfers; there is no general first-time-buyer credit.
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 South Carolina buyer closing costs → South 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.
Transfer tax in every state