One-time deed tax
South Carolina Transfer Tax Calculator
South Carolina’s deed recording fee is $1.85 per $500 or fraction of statutory value. It is a transaction fee, separate from annual property tax.
Updated 1 primary source Editorial policy
South Carolina transfer tax estimator
SC Code chapter 12-24 — rates, value and exemptions. Statute checked October 1, 2026. This is a one-time deed charge, separate from annual property tax.
This is not your annual property tax
Transfer tax is charged once, when the deed changes hands, and it is worked out from the sale price. Property tax is charged every year and is worked out from the assessed value. Paying one does not reduce the other. If you were looking for the yearly bill, the South Carolina property tax calculator is the page you want.
What the statute says
| Item | South Carolina |
|---|---|
| Deed recording fee | $1.85 per $500 |
| Who pays | Ordinarily the grantor, with secondary grantee liability; §12-24-20 lists transfers for which the grantee is liable. |
The statute charges the rate on each $500 or fraction of $500, so the taxable base rounds up. The worksheet rounds the prepared value into the statute’s units, then applies any separately stated minimum and rounding rule.
Section 12-24-30 includes the stated forms of consideration and permits a deduction for a pre-existing lien that remains after transfer. Enter the prepared value after the applicable adjustment; not every mortgage paid at closing qualifies. Entity and trust transfers can require fair-market-value treatment.
Section 12-24-40 exempts a value of $100 or less and lists additional transfer categories. The calculator only applies the verified small-value rule automatically; the recording office must confirm other exemptions.
The fee is associated with recording the deed. The state calculation excludes other document recording charges, filing fees and annual property-tax proration.
Sources
- scstatehouse.govSC Code chapter 12-24 — rates, value and exemptions
Statutes read 1 October 2026. Rates change; confirm with the recording office before you close.
Updated by the Property Tax Calculator Editorial Team. Report a correction