Short answer: South Carolina charges a deed recording fee of $1.85 for each $500 of the sale price, or fraction of $500 (SC Code 12-24-10): $1.30 goes to the state and $0.55 to the county. That's $3.70 per $1,000, or $3,330 on a $900,000 Hilton Head home. By statute the seller (grantor) is primarily liable and the buyer is secondarily liable (12-24-20), though a contract can allocate it. Beaufort County also charges a flat $15 to record a deed and $25 to record a mortgage.
Key facts
- Rate: $1.85 per $500 of value or fractional part of $500 (SC Code 12-24-10(A)).
- Split: state $1.30, county $0.55 per $500, which is $2.60 and $1.10 per $1,000 (12-24-10, 12-24-90).
- Who owes it: the grantor (seller) primarily, the grantee (buyer) secondarily (12-24-20(A)).
- Exceptions where the buyer owes it: master-in-equity deeds, deeds from a government, and deeds from certain tax-exempt retirement plans (12-24-20(B)).
- Value: the consideration paid, including assumed debt; liens that stay on the property after the transfer can be deducted (12-24-30).
- Flat filing fees: $15 per deed, $25 per mortgage, since August 1, 2019 (SC Code 8-21-310; Beaufort County Register of Deeds).
- Affidavit: a value affidavit is filed with the deed; a false one is a misdemeanor, up to a $1,000 fine or a year in jail (12-24-70).
- On Hilton Head: the Town's separate 0.25% transfer fee also applies inside Town limits.
How is the deed recording fee calculated?
Divide the price by $500, round any fraction up to the next whole number, and multiply by $1.85. The statute charges "one dollar eighty-five cents for each five hundred dollars, or fractional part of five hundred dollars" of the realty's value (12-24-10(A)).
| Sale price | $500 units | State ($1.30) | County ($0.55) | Total deed fee |
|---|---|---|---|---|
| $500,000 | 1,000 | $1,300.00 | $550.00 | $1,850.00 |
| $900,000 | 1,800 | $2,340.00 | $990.00 | $3,330.00 |
| $900,250 | 1,801 | $2,341.30 | $990.55 | $3,331.85 |
| $1,500,000 | 3,000 | $3,900.00 | $1,650.00 | $5,550.00 |
The $900,250 row shows the rounding: $250 over an even $500 still counts as a full unit. Add the flat $15 deed recording fee in Beaufort County. On Hilton Head, add the Town's 0.25% transfer fee as well, which is a separate charge figured on the same price. The closing-cost calculator does all three.
Who pays deed stamps in South Carolina, buyer or seller?
The seller, by default. SC Code 12-24-20(A) makes the fee "the liability of the grantor," with the grantee "secondarily liable." In a normal sale the grantor is the seller. Many websites call it a buyer cost or say it's simply negotiable. The statute sets the default; a purchase contract can shift the cost as a business term, but if the seller doesn't pay, the buyer can still be held responsible, because of that secondary liability.
The statute reverses it in a few cases. The buyer is liable, and not the seller, for a master-in-equity deed (a court-ordered foreclosure sale), a deed from the federal government, a state or a political subdivision, and a deed from a qualified retirement plan exempt from income tax (12-24-20(B)).
The Town of Hilton Head Island's transfer fee works the other way: it's typically the buyer's. See the transfer fee.
What counts as the "value" for the fee?
The consideration paid, in money or money's worth. SC Code 12-24-30 includes other realty, personal property, stock, debt forgiven or assumed, and rights given up. You may deduct a lien or encumbrance that existed before the transfer and stays on the property after it. For transfers between an entity and its owners, and transfers to or from a trust, value means the property's fair market value instead of the price.
The Register of Deeds requires an affidavit showing the value with the deed (12-24-70). Furnishing a false or fraudulent affidavit on purpose is a misdemeanor punishable by a fine of up to $1,000, a year in jail, or both. Your closing attorney prepares it.
Which deeds are exempt?
SC Code 12-24-40 lists them. Examples include deeds where the value is $100 or less, transfers to governments, corrective or quitclaim deeds with no consideration, deeds in lieu of foreclosure, and certain transfers within families and between entities and their owners. A deed of distribution from an estate to an heir isn't subject to the fee at all (12-24-10(B)). An exempt deed still needs the affidavit, stating the reason for the exemption (12-24-70(A)(2)). The section was last amended in 2014.
Is there a separate mortgage tax in South Carolina?
No per-dollar fee applies to a mortgage under the deed recording statute, which covers deeds that transfer realty (12-24-10). A mortgage pays the flat $25 recording fee in Beaufort County (SC Code 8-21-310). Your lender's own charges and title insurance are separate and appear on your Loan Estimate and Closing Disclosure.
How we help
We'll put the deed fee, the flat recording fees and the Town transfer fee on your estimate at the offer stage, and check what the contract says about who pays each. The closing attorney calculates the final figures and pays them at recording.
Questions
Are "deed stamps" and "documentary stamps" the same as the deed recording fee?
Yes, those are common names for the same charge: the deed recording fee under SC Code Title 12 Chapter 24, $1.85 per $500 of value, and it shows on the settlement statement.
Can the buyer agree to pay it?
Yes, a contract can allocate the fee to the buyer, but read that clause carefully. The statutory default is the seller, so if your contract is silent, expect the seller to pay. Because the buyer is secondarily liable, check that the settlement statement shows who is paying it.
Do I owe the fee if a relative gives me a house?
Maybe not. Deeds where the value is $100 or less, and certain family transfers, are exempt under SC Code 12-24-40, but the exemption has to be claimed on the affidavit. Gifts and family transfers can also be a reassessment event for property tax, so ask your attorney about both before you sign.
Sources
- SC Code Title 12 Chapter 24 (12-24-10 to 12-24-90, deed recording fees), SC Legislature (checked October 2026)
- SC Code Title 8 Chapter 21 (8-21-310, recording fees), SC Legislature (checked October 2026)
- Document recording, Beaufort County Register of Deeds (checked October 2026)
- Affidavit of Consideration and Exemption, Beaufort County Register of Deeds (checked October 2026)