What Do Sellers Pay at Closing in NC vs SC?

Last updated October 2026

I am licensed in both North and South Carolina, and I have been in real estate since 1995. Before that, I spent about 20 years in high-end restaurant and bar service, where every check gets read line by line before it goes to the table. I treat a seller’s closing statement the same way. You should know every line before you sign.

What is the NC excise tax on a home sale?

North Carolina charges an excise tax of $1 for every $500 of the sale price, and the seller pays it. The rule is in state law at G.S. 105-228.30. It says the “transferor,” which means the seller, pays the tax to the county register of deeds before the deed is recorded.

• Any part of a $500 step counts as a full step.
• On a $400,000 sale, the excise tax is $800.
• The tax goes to the register of deeds in the county where the home sits, such as Brunswick County.

Your closing attorney takes this out of your proceeds. You will see it on your settlement statement.

What is the SC deed recording fee?

South Carolina charges $1.85 for every $500 of value, made up of a $1.30 state fee and a $0.55 county fee. These rates are in SC Code Title 12, Chapter 24. The law makes the seller (the grantor) first in line to pay. The buyer is only second in line.

• On a $400,000 sale, the state part is $1,040 and the county part is $440.
• That is $1,480 total, which is almost twice the NC figure on the same price.
• A few deed types follow different rules, such as some deeds from a government body. Your attorney will know if one applies.

If you own in Horry County and are comparing a sale there to one across the line, this is the line item that changes the most.

Do sellers need an attorney at closing?

In both states, a licensed attorney handles key legal steps, and sellers often pay for some of that work. The details differ by state.

• North Carolina. State law at G.S. 84-2.1 says preparing a deed is the practice of law. Sellers commonly pay an attorney to prepare the deed. Some also hire their own attorney to review the closing.
• South Carolina. A 2026 ethics opinion from the SC Bar explains that, under SC Supreme Court rulings, the steps of a home sale must be done or supervised by a South Carolina licensed lawyer.

Attorney fees are not set by law. Ask the closing attorney for a written fee quote early, so it is not a surprise.

How are property taxes split at closing?

The year’s property tax is split between buyer and seller based on the closing date, using the terms in your contract. If the bill is already paid, the buyer usually credits you back. If it is unpaid, you usually credit the buyer for your share.

The timing of the bills is different in each county:

• Brunswick County NC. The county says taxes are due September 1. They can be paid without interest through January 5.
• Horry County SC. The county mails real property tax notices on October 1. Full payment is due by January 15 of the next year.

A fall or early winter closing can land right in that window. Ask your attorney early whether the bill has been paid and how the credit will be figured.

What other costs come out of my proceeds?

The largest item for most sellers is the mortgage payoff, followed by any commission you agreed to. Here is what else often shows up:

• Mortgage payoff. Your lender sends a payoff amount good through a certain date. It includes interest up to the payoff day, so it is not the same as the balance on your last statement.
• Commissions. Agent commissions are negotiable. No law sets a rate in either state. What you pay is what you agree to in writing.
• HOA charges. Many associations charge fees when a home sells, like a statement or transfer fee. For North Carolina planned communities, G.S. 47F-3-102 caps the fee for a statement of unpaid assessments at $200, plus up to $100 to rush it within 48 hours of closing. Check your HOA documents for who pays what.
• Unpaid dues or assessments. These get paid off at closing.
• Seller credits. Repairs or closing cost help you agree to give the buyer come out of your side.

Frequently Asked Questions

Who pays the excise tax when you sell a house in North Carolina?

The seller pays it. North Carolina law charges $1 for every $500 of the price, paid to the county register of deeds before the deed is recorded.

How much is the deed recording fee in South Carolina?

It is $1.85 for every $500 of value. That is a $1.30 state fee plus a $0.55 county fee. The seller is primarily responsible for paying it.

Are real estate commissions set by law in NC or SC?

No. Commissions are negotiable in both states. You pay what you agree to in your listing agreement.

Do I pay property taxes for the year I sell?

You pay your share. The tax bill is split between you and the buyer based on the closing date and the terms in your contract.

Related Reading

Get a Free Home Valuation
Selling Your Home in Brunswick County, NC
Selling Your Home in Horry County, SC
Sell and Downsize in Coastal Carolina

This post is general information, not tax or legal advice. Fees and rules change. Ask your closing attorney for exact figures on your sale.

DANIELLE KING, REALTOR®

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