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South Carolina · §12-24-10South Carolina deed recording fee: $1.85 per $500

South Carolina charges a recording fee – in practice its transfer tax – for recording a deed that transfers land and improvements: $1.85 for each $500, or part of $500, of the realty's value as determined under §12-24-30 (S.C. Code §12-24-10). The clerk of court or register of deeds collects it and sends the state portion to the Department of Revenue. On a $400,000 sale it comes to $1,480. Deeds of distribution to heirs, and comparable trust distributions at the settlor's death, are not subject to the fee.

Rate, who pays and an example

  1. Rate

    $1.85 for each $500 or fractional part of the realty's value (§12-24-10(A)).

  2. Value

    As determined under §12-24-30.

  3. Who collects

    The clerk of court or register of deeds; the state portion goes to the Department of Revenue monthly (§12-24-100).

  4. Example

    $400,000 → 800 × $1.85 = $1,480.

Good to know

  • Deeds of distribution to a decedent's distributee, and trust distributions at the settlor's death where a deed of distribution would fit, are not subject to the fee (§12-24-10(B)).

What the TC checks

  • The tax line on the closing statement against the statutory rate.
  • Who pays it – the statute, the contract or local custom.
  • The value or consideration stated on the deed or declaration.

Questions about this tax

What is the deed recording fee in South Carolina?

$1.85 for each $500 of the realty's value (S.C. Code §12-24-10) – $1,480 on a $400,000 sale.

Is there a transfer tax on inherited property in South Carolina?

A deed of distribution to a decedent's distributee is not subject to the deed recording fee (§12-24-10(B)).

Who collects the South Carolina deed fee?

The clerk of court or register of deeds, who remits the state portion to the Department of Revenue.

Related guides

Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.

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Source: South Carolina Code §§12-24-10 and 12-24-100 (scstatehouse.gov, read October 25, 2026).

General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage.