North Carolina transfer tax calculator
North Carolina charges the excise tax on conveyances (revenue stamps) at $1.00 per $500. On a $265,000 home at statewide rates, that comes to $530. By custom, the seller pays it. In some places, 1 county and city tax adds to it.
Below is every North Carolina transfer tax rate, state, county and city, and who pays it by custom. Pick a county in the calculator to add local rates. Rates checked 2026-09-30.
Free North Carolina seller net sheet calculator
Change any number and the local costs update.
| Real estate commission (5%) | −$13,250 |
| First mortgage payoff | −$160,000 |
| Excise tax on conveyances (revenue stamps) | −$530 |
| Release / satisfaction recording | −$26 |
| Title insurance and settlement | −$300 |
| Other closing fees | −$45 |
| Estimated net to seller | $90,849 |
How much is the transfer tax in North Carolina?
On a $265,000 home, it is about $530 at statewide rates. The table lists the state rules and all 1 county and city taxes, with who pays each one by custom.
| Tax | Level | Rate | Who pays by custom |
|---|---|---|---|
| Excise tax on conveyances (revenue stamps) | State | $1.00 per $500 | Seller |
| County land transfer tax (1%)Applies: Camden, Chowan, Currituck, Dare, Pasquotank, Perquimans counties | County | 1% of price | Seller |
Who pays the transfer tax in North Carolina?
By custom, the seller pays it. Excise tax on conveyances (revenue stamps): paid by the seller. The purchase contract can change who pays. Local taxes can follow a different custom. The table lists each one.
How does the North Carolina transfer tax change with price?
It goes up with the price. On a $1,000,000 home, it is about $2,000 at statewide rates.
| Sale price | Seller pays | Buyer pays | Total |
|---|---|---|---|
| $250,000 | $500 | $0 | $500 |
| $265,000 typical home | $530 | $0 | $530 |
| $500,000 | $1,000 | $0 | $1,000 |
| $1,000,000 | $2,000 | $0 | $2,000 |
Is the North Carolina transfer tax different by county?
Yes. 6 of 100 North Carolina counties have a different total on a $265,000 sale. The rest owe $530.
| County | Seller pays | Buyer pays | Total |
|---|---|---|---|
| Camden County | $3,180 | $0 | $3,180 |
| Chowan County | $3,180 | $0 | $3,180 |
| Currituck County | $3,180 | $0 | $3,180 |
| Dare County | $3,180 | $0 | $3,180 |
| Pasquotank County | $3,180 | $0 | $3,180 |
| Perquimans County | $3,180 | $0 | $3,180 |
Are there transfer tax exemptions in North Carolina?
Often, yes. Transfers between spouses, to a living trust, and by gift or inheritance are often exempt or taxed less. So are some first-time buyer and low-price sales. The calculator covers an ordinary home sale. Check an exemption with the title company or the county recorder before you count on it.
Sources
Checked 2026-09-30. These are estimates, not tax advice. The title or escrow company confirms the final figures.
North Carolina transfer tax questions
How much is the transfer tax in North Carolina?
North Carolina charges the excise tax on conveyances (revenue stamps) at $1.00 per $500. On a $265,000 home at statewide rates, that comes to $530. By custom, the seller pays it. In some places, 1 county and city tax adds to it.
Who pays the transfer tax in North Carolina?
Excise tax on conveyances (revenue stamps): paid by the seller. The purchase contract can change who pays. Local taxes can follow a different custom. The table lists each one.
How much is the transfer tax on a $500,000 home in North Carolina?
About $1,000 at statewide rates. A county or city tax adds to it where one applies.
Does the buyer pay transfer tax in North Carolina?
Not by custom. The seller usually pays the North Carolina transfer tax.
Is the transfer tax deductible?
Not as a tax. For a seller, the transfer tax is a selling expense that lowers the gain on the sale. A buyer who pays it adds it to the home's cost basis (IRS Publications 523 and 551). Ask a tax adviser about your sale.
When is the transfer tax paid?
At closing. The title or escrow company collects it from the side that owes it. It pays the tax when the deed is recorded.
Put the excise tax on conveyances on a seller net sheet.
Free to use. No account needed to try it.