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South Carolina Closing Cost Calculator
South Carolina’s deed recording fee is $1.85 per $500 of value: $1.30 state plus $0.55 county. Estimate the value-based deed recording fee, see its state and county portions, and add the other charges on your closing statement.
South Carolina tax and settlement worksheet
Ordinary taxable deed: $1.30 state and $0.55 county per $500 or fraction; value of $100 or less is exempt under section 12-24-40. The grantor is normally liable and the grantee secondarily liable. Other recording fees are additional; exemptions, special grantors and multiple-county transfers require separate confirmation.
The $1.85 fee has state and county components
The Department of Revenue's fee overview identifies $1.30 for the state and $0.55 for the county per $500 unit. Together they produce $1.85 per $500 or fractional part. At $300,000, the components are $780 and $330, totaling $1,110.
A $300,000.01 value starts another unit: the state amount is $781.30 and the county amount $330.55, totaling $1,111.85. The worksheet shows both portions and adds them once.
Apply the statutory $100 boundary
Section 12-24-40 exempts a transfer with statutory realty value equal to or below $100. The model follows that language: $100 gives no fee; $100.01 produces the first $1.85 unit. A rounded percentage shortcut cannot represent that boundary.
Confirm the realty value and remaining liens
Section 12-24-30 defines the value used for this fee and allows a deduction for a lien existing before the transfer and remaining afterward. That is different from the seller's loan being paid off at closing. Do not subtract the payoff from taxable value automatically; use a deed value confirmed by the closing provider.
The statute also treats some transfers involving entities or trusts differently and contains specific exemptions. Multi-county property requires an allocation between counties. Those transactions should use a confirmed tax quote instead of assuming the ordinary-sale inputs resolve their filing treatment.
| Parameter | Amount | In effect | Primary source |
|---|---|---|---|
| Deed recording fee, state portion | $1.30 per $500 of realty value or fraction | Current statute | SC Department of Revenue |
| Deed recording fee, county portion | $0.55 per $500 of realty value or fraction | Current statute | SC Department of Revenue |
| Filing fee for a deed | $15 flat | Since August 1, 2019 | S.C. Code 8-21-310(A)(1) |
| Filing fee for a mortgage | $25 flat | Since August 1, 2019 | S.C. Code 8-21-310(A)(2) |
| Mortgage satisfaction or release | $10 flat | Since August 1, 2019 | S.C. Code 8-21-310(B)(4) |
Two different charges carry the word "recording"
Despite its name, the value-based deed recording fee above is a tax on the transfer, not the price of filing the paperwork. Filing is a separate, flat charge. Since 2019 Act No. 58 rewrote section 8-21-310, every register of deeds or clerk of court collects the same uniform filing fees with no page count: $15 for a deed, $25 for a mortgage and $10 for a mortgage satisfaction or release.
On a $300,000 sale, then, the deed carries $1,110 of value-based fee and a $15 filing fee. A buyer filing the deed and a new mortgage pays $40 in filing fees if the contract assigns those to the buyer; a seller's satisfaction of the old loan costs $10. Enter the filing total for your side in its recording quote line, and add the legal, lender, title, survey and reserve charges quoted for the transaction.
The default seller allocation reflects the ordinary grantor-liability rule. Buyer cash to close and seller proceeds remain separate outputs, with deposits, credits, commission and payoff entered in their appropriate fields. A supplied transfer-tax quote replaces the modeled share.
South Carolina deed-tax worked examples
| Scenario | Taxable value | State tax | Local amount | Tax subtotal |
|---|---|---|---|---|
| Value at the statutory exemption boundary | $100.00 | $0.00 | $0.00 | $0.00 |
| First taxable $500 unit | $100.01 | $1.30 | $0.55 | $1.85 |
| Whole $500 units | $300,000.00 | $780.00 | $330.00 | $1,110.00 |
| One cent into the next unit | $300,000.01 | $781.30 | $330.55 | $1,111.85 |
Last reviewed 2026-10-09. How the settlement worksheet works.
Questions about South Carolina
- Does South Carolina deed recording tax include every recording fee?
- No. Chapter 24 imposes the value-based deed fee in addition to other recording fees. The worksheet calculates the $1.85-per-$500 combined fee; enter other quoted recording charges separately.
- Who pays the South Carolina deed recording fee?
- For an ordinary transfer, the grantor is liable and the grantee is secondarily liable. Certain grantors and master-in-equity deeds have different rules. This worksheet defaults to the seller for an ordinary taxable deed.