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North Carolina Closing Cost Calculator
North Carolina excise tax is $1 per $500 of price ($2 per $1,000), paid by the seller, plus any county land-transfer tax. Calculate the state excise stamp, confirm any separate county land-transfer charge, then add your legal, lender and settlement quotes.
North Carolina tax and settlement worksheet
Ordinary taxable conveyance: $1 per $500 or fraction under G.S. 105-228.30. A county land-transfer tax may apply separately; enter the county-confirmed amount. The state excise tax is payable by the transferor. Exemptions and recording or legal fees require separate confirmation.
The state excise stamp is charged in $500 blocks
G.S. 105-228.30 imposes $1 per $500 or fraction of the consideration or value conveyed. At $400,000, the state tax is $800; at $400,000.01, it becomes $801. The transferor must pay before recording.
The law also lists exemptions, including gifts and certain transfers without consideration. This is an ordinary taxable-conveyance estimate. If an exemption applies, obtain the confirmed amount and use the quote field rather than trying to imitate the exemption by entering an artificial price.
A county stamp can be additional
Dare County's tax office distinguishes its 1% land-transfer stamp from the $1-per-$500 excise stamp. That local charge is not automatically included in the state calculation.
For a hypothetical $400,000 transaction with a confirmed $4,000 county quote, the combined tax subtotal is $4,800. This example does not establish the charge in another county. Obtain the local amount for the actual address, transaction and consideration basis; enter only that additional amount in the county field.
A blank county entry preserves an unresolved component. Entering zero confirms that you checked the local requirement. If your closing provider instead quotes a total transfer tax for your side, the transfer-tax quote field replaces the modeled allocation, including the entered county amount.
Keep tax stamps separate from closing-service charges
Neither state excise tax nor an additional county stamp determines the attorney, title or lender bill. Enter each quoted charge in the worksheet. For a financed purchase, cash to close also depends on down payment, deposit already paid and credits; it is not the same as the fee subtotal.
A sale spanning multiple counties or involving a special exemption requires confirmation of the proper recording office and taxable consideration. Use the taxable-value override only for an amount confirmed for the conveyance, while retaining the actual sale price for the proceeds calculation.
North Carolina deed-tax worked examples
| Scenario | Taxable value | State tax | Local amount | Tax subtotal |
|---|---|---|---|---|
| State tax; county unresolved | $400,000.00 | $800.00 | Not entered | $800.00 |
| State tax; confirmed zero county charge | $400,000.00 | $800.00 | $0.00 | $800.00 |
| Partial $500 block; no county charge | $400,000.01 | $801.00 | $0.00 | $801.00 |
| Illustrative separate $4,000 county quote | $400,000.00 | $800.00 | $4,000.00 | $4,800.00 |
Last reviewed 2026-10-05. How the settlement worksheet works.
Questions about North Carolina
- Is North Carolina deed excise tax exactly 0.2% of the price?
- The statute charges $1 for each $500 or fraction, so a percentage shortcut can understate tax when the consideration is not an exact multiple of $500. The worksheet rounds up the units.
- Why does the calculator ask for a county land-transfer quote?
- The state excise stamp does not necessarily cover all transfer taxes. For example, Dare County publishes a separate 1% land-transfer tax. Enter the county-confirmed charge, or zero after confirming that no separate charge applies.