Quick answer: South Carolina deed stamps (officially the deed recording fee) cost $1.85 for every $500 of taxable property value, or approximately 0.37% of the sale price. Any fraction of $500 is rounded up. On a $750,000 home, the fee is $2,775. The seller normally pays it on resale transactions, although contracts may allocate the expense differently, and it is collected at closing when the deed is recorded.
What Are SC Deed Stamps?
"Deed stamps" is the common name for South Carolina's deed recording fee under S.C. Code Section 12-24-10. It is a one-time charge for the privilege of recording a deed that transfers real estate to a new owner. The name comes from the days when the Register of Deeds physically stamped the deed to show the fee was paid.
The fee has two parts:
- State portion: $1.30 per $500 of value
- County portion: $0.55 per $500 of value
- Total: $1.85 per $500, or $3.70 per $1,000
The rate is the same in every South Carolina county, so a home in Bluffton, Beaufort, or Hilton Head Island (Beaufort County) carries the same deed stamp cost as a home in Hardeeville or Ridgeland (Jasper County).
How Are SC Deed Stamps Calculated?
Divide the sale price by $500, round up to the next whole number, then multiply by $1.85. Any fraction of $500 counts as a full $500.
Example: A $612,300 sale price divided by $500 is 1,224.6. Round up to 1,225. Multiply by $1.85 and the deed recording fee is $2,266.25.
SC Deed Stamp Costs at Common Lowcountry Price Points
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| Sale Price | SC Deed Stamps (0.37%) | Additional Hilton Head Island Town Transfer Fee (Usually Buyer) |
|---|---|---|
| $400,000 | $1,480 | $1,000 |
| $500,000 | $1,850 | $1,250 |
| $750,000 | $2,775 | $1,875 |
| $1,000,000 | $3,700 | $2,500 |
| $1,500,000 | $5,550 | $3,750 |
| $2,500,000 | $9,250 | $6,250 |
The Hilton Head Island fee is separate from South Carolina deed stamps and applies only to transactions inside Town limits. Figures use the current statutory rates. Your closing attorney calculates the final amount from the value shown on the Affidavit of True Consideration filed with the deed.
Who Pays Deed Stamps in South Carolina, the Buyer or the Seller?
Under S.C. Code Section 12-24-20, the seller (grantor) is primarily liable for the deed recording fee, and the buyer (grantee) is secondarily liable. In most Lowcountry resale transactions, the seller pays it and it shows up as a deduction on the seller's side of the closing statement.
Like most closing costs, who pays can be negotiated in the contract. A few deed types reverse the default, including deeds from a government entity and master-in-equity (foreclosure sale) deeds, where the buyer owes the fee.
New Construction: Who Pays the Deed Stamps?
Most home builders use their own purchase agreements, which can differ significantly from standard resale contracts. Some builders require buyers to pay the deed recording fee, while others cover the expense themselves.
On a $750,000 new home, deed stamps total $2,775. Before signing a builder's contract, verify who is responsible for this expense.
Does Hilton Head Island Charge an Extra Transfer Fee?
Yes. The Town of Hilton Head Island charges a Real Estate Transfer Fee of 0.25% of the sale price (one quarter of one percent) on property inside town limits. This fee is typically the buyer's responsibility and is paid at closing. On a $1,000,000 Hilton Head Island home, that adds $2,500 to the buyer's closing costs.
The Town uses the fee primarily for land conservation and open space, and Town Council extended it through December 31, 2044. Hilton Head Island is the only municipality in South Carolina allowed to charge this type of fee because it was adopted before a 1991 state cutoff. Bluffton, Beaufort, Hardeeville, and Ridgeland do not charge a municipal transfer fee.
Are HOA Transfer Fees the Same as Deed Stamps?
No. Deed stamps go to the state and county. HOA and POA transfer fees, sometimes called capital contributions or initiation fees, go to the community association and vary widely from one neighborhood to the next. In many gated and amenity communities, the HOA transfer fee is larger than the deed stamps. See current figures by community on my Bluffton HOA fees and transfer fees guide and my Hilton Head HOA fees and transfer fees guide.
Lowcountry Transfer Costs at a Glance
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| Fee | Rate | Who Typically Pays | Where It Applies |
|---|---|---|---|
| SC deed recording fee (deed stamps) | $1.85 per $500 (0.37%) | Seller | All of South Carolina |
| Hilton Head Island Real Estate Transfer Fee | 0.25% of sale price | Buyer | Town of Hilton Head Island only |
| HOA / POA transfer fee | Varies by community | Usually buyer | Set by each community's governing documents |
| Deed and mortgage recording charges | Flat fees set by state law | Varies by document | All of South Carolina |
How Do SC Deed Stamps Compare to Northeast Transfer Taxes?
If you are relocating from New York, New Jersey, Pennsylvania, or Connecticut, do not assume South Carolina handles real estate transfer costs the same way. Rates and who pays them vary by state and municipality. Here's how estimated transfer taxes compare on a $750,000 home, including commonly applicable local charges where appropriate.
On mobile, swipe the table left to see all fees.
| State | Base Rate | Estimated Transfer Tax on a $750,000 Sale | Typically Paid By |
|---|---|---|---|
| South Carolina | $1.85 per $500 (about 0.37%) | $2,775 | Seller |
| New York (outside NYC) | $2 per $500 (0.4%); buyer adds 1% mansion tax at $1 million and up | $3,000 | Seller (mansion tax: buyer) |
| Connecticut | 0.75% state up to $800,000, plus 0.25% municipal (higher in some towns) | $7,500 | Seller |
| Pennsylvania | 1% state plus typically 1% local (higher in some localities) | $15,000 | Buyer and seller both legally liable |
| New Jersey | Graduated Realty Transfer Fee, plus a Graduated Percent Fee over $1 million | Varies by schedule | Seller |
Note: Transfer taxes vary by state, municipality, property value, and applicable exemptions. Figures are illustrative estimates for a $750,000 sale and may include commonly applicable local taxes. Who pays these costs also varies by state and purchase agreement. Confirm actual charges with the closing attorney or settlement company. Verify with the official state source: New York, Connecticut, Pennsylvania, New Jersey.
When Are Deeds Exempt From SC Deed Stamps?
S.C. Code Section 12-24-40 lists the exemptions and their conditions. The ones Lowcountry owners run into most often:
- Certain transfers to a trust or entity made only in exchange for an ownership or beneficial interest (involving a trust does not automatically qualify a deed)
- Transfers between spouses, or former spouses incident to divorce, where no gain or loss is recognized under IRC Section 1041
- Deeds distributing property from a decedent's estate to heirs
- Corrective deeds and quitclaim deeds confirming title already held by the grantee, with no consideration paid
- Transfers to the federal government, the State, or a political subdivision
- Transfers where the taxable value is $100 or less
Exemptions are claimed on the affidavit filed with the deed, and the specific code subsection must be cited. Your closing attorney determines whether an exemption applies to your situation.
How Are Deed Stamps Paid at Closing?
South Carolina closings are handled by a licensed attorney. The closing attorney calculates the deed recording fee, lists it on the settlement statement, collects it from closing funds, and pays it to the Register of Deeds when the deed is recorded. In Beaufort County, an Affidavit of True Consideration is filed with each deed and is used to calculate both the state and county fee and, on the island, the Hilton Head Island transfer fee. You do not need to file or pay anything separately.
SC Deed Stamps FAQ
How much are deed stamps in South Carolina?
$1.85 per $500 of value, or approximately 0.37%, with any fraction of $500 rounded up. On a $500,000 home, deed stamps are $1,850.
Does the buyer or seller pay deed stamps in SC?
The seller is primarily liable under state law and usually pays on resales. On new construction, some builders require the buyer to pay deed stamps in their purchase agreement while others cover them, so check the contract before you sign.
Is the deed recording fee different in Beaufort County and Jasper County?
No. The state sets the rate, so it is $1.85 per $500 in both counties. The difference is the 0.25% Town of Hilton Head Island fee, which applies only inside Hilton Head Island town limits.
Are deed stamps tax deductible?
Generally, deed recording fees are not deductible as a tax on a personal residence. For sellers, transfer costs typically reduce the amount realized on the sale. Confirm your situation with your CPA.
Do I pay deed stamps when I refinance?
No. Deed stamps apply when a deed transfers ownership. A refinance records a new mortgage, which carries only a flat recording charge.
Does Bluffton have a transfer fee like Hilton Head Island?
No. Bluffton does not charge a municipal real estate transfer fee. Individual Bluffton communities may charge an HOA transfer fee set by their governing documents.
The Bottom Line
In South Carolina, deed stamps are normally a seller expense on resale transactions, but some builder contracts shift the cost to buyers. Hilton Head Island also has a separate Town transfer fee, and many Lowcountry communities charge HOA or POA transfer fees. Before signing a contract, understand which costs apply to the property and who will pay them.
For a full picture of ownership costs beyond closing, read what it really costs to own a home in Bluffton, or start with the Moving to the SC Lowcountry relocation guide.
Sources: SC Department of Revenue, Deed Recording Fee; S.C. Code of Laws Title 12, Chapter 24 (Sections 12-24-10 through 12-24-90); Beaufort County Register of Deeds; Town of Hilton Head Island, Taxes and Fees. This article is general information, not legal or tax advice. Rates verified November 2026.