Costs of Selling Land in South Carolina
Here is what a land seller usually pays in this state, from transfer tax to capital gains. When you sell to us, we pay the closing costs and you pay no fees or commissions.
- Cash offer in 24 hours
- No fees or commissions
- We pay closing costs
- Close in as few as 7 days
Seller Costs in South Carolina at a Glance
| Cost | Typical amount | Who usually pays |
|---|---|---|
| Deed recording fee | $1.85 per $500 ($1.30 state + $0.55 county) | Seller by custom; set by contract |
| Attorney closing fee | Set by the closing attorney | Set by contract |
| Nonresident seller withholding | 7% of the amount realized for nonresident individuals, unless a seller's affidavit lowers it | Withheld by the buyer as a tax prepayment |
| Recording fees | Set by the county recorder; charged per document or page | Buyer usually records the deed; seller pays to record lien releases |
| Title search and owner's title insurance | Priced by the title company or attorney; varies with sale price | Set by the contract and local custom |
| Prorated property taxes | Your share of the current year's tax, up to the closing date | Seller for the days owned; unpaid back taxes are paid from the sale |
| Federal capital gains tax | 0%, 15% or 20% of a long-term gain (land held over 1 year); short-term gains taxed as ordinary income; 3.8% NIIT may apply at higher incomes | Seller, on the gain only |
| South Carolina income tax on the gain | Top rate 6% for 2025; 44% of net long-term capital gain is deducted | Seller |
Example: Seller Costs on a $25,000 Land Sale
- State part of deed recording fee (50 x $1.30)
- $65
- County part of deed recording fee (50 x $0.55)
- $27.50
- Total seller transfer cost
- $92.50
$25,000 / $500 = 50 units. 50 x $1.85 = $92.50. A nonresident individual without a seller's affidavit would also have 7% of the amount realized withheld, a credit on the SC return. Attorney fee, title and prorated taxes are not included.
Selling Costs in South Carolina: What to Know
South Carolina charges a deed recording fee based on the sale price, and an attorney must supervise the closing. This page lists each cost of selling land in South Carolina, who usually pays it, and an example on a $25,000 lot.
Most of these costs come out of your proceeds at closing, so you see them on the settlement statement, not as bills. The one cost that comes later is income tax on any gain, which you report on your return. This page is general information, not legal or tax advice. Rates change, so confirm them with the office named here or a tax professional before you rely on them.
South Carolina deed recording fee (transfer tax)
South Carolina's transfer tax is called the deed recording fee. It is $1.85 for each $500 of value or part of $500. The state keeps $1.30 and the county keeps 55 cents (SC Department of Revenue).
The county register of deeds or clerk of court collects it when the deed is recorded. By custom the seller pays it, but the contract can say otherwise.
Who pays what in South Carolina
In South Carolina the seller usually pays the deed recording fee. The buyer usually pays the title insurance and the cost of recording. The contract controls.
- Seller: the state transfer tax where the law puts it on the seller, any agent commission, payoff of liens and back taxes, and the seller's share of the year's property tax.
- Buyer: recording the new deed, any lender fees, and the costs the contract assigns to the buyer.
- Either side: title insurance, settlement or escrow fees, and survey costs, as the contract says.
Attorney or title company: who closes a land sale in South Carolina
South Carolina requires a licensed South Carolina attorney to supervise a real estate closing. The state Supreme Court has held that title work, deed preparation, the closing and the payout of funds are the practice of law, and that a lawyer who only witnesses a closing does not meet that duty (In the Matter of Boyce, 2005).
The closing attorney collects the deed recording fee, pays off liens and back taxes, and handles nonresident withholding. Attorney fees vary, so ask for a quote.
Capital gains tax when you sell land in South Carolina
Federal tax applies to the gain, not to the sale price. The gain is roughly the sale price minus what you paid for the land, minus selling costs and the cost of lasting improvements. If you held the land for more than one year, the gain is long term. If you held it one year or less, it is short term and is taxed like wages (IRS Topic 409).
Long-term gains get federal rates of 0, 15 or 20 percent, depending on your taxable income. For 2025, a single filer paid 0 percent on long-term gains if taxable income was $48,350 or less. Higher earners may also owe the 3.8 percent net investment income tax when modified adjusted gross income passes $200,000 for single filers or $250,000 for joint filers (IRS Topic 559).
South Carolina taxes gains as income. For tax year 2025 the top rate is 6 percent. You may deduct 44 percent of your net capital gain from assets held more than one year, which lowers the tax on long-held land (SC Department of Revenue FAQ).
If you are not a South Carolina resident, the buyer must withhold 7 percent of the amount realized for an individual, partnership, trust or estate, unless you give the buyer a seller's affidavit showing a smaller gain (SC Revenue Ruling 09-13).
Recording, title and property tax at closing
Recording fees are set by law and charged by the county office that records deeds. The buyer usually pays to record the new deed. If a mortgage or lien is paid off at closing, the release is recorded too, and the seller usually pays for that.
A title search shows who owns the land and what liens or back taxes sit on it. Owner's title insurance protects the buyer against title problems found later. The price comes from the title company or attorney, and the contract says who pays.
Property tax is split by date. You pay for the part of the year you owned the land, and the buyer pays for the rest. Any back taxes are paid from your proceeds before you get the balance.
How selling to a cash buyer changes the costs
A cash sale has no lender, so there are no loan fees, no appraisal and no financing delays. When you sell to EasyLotBuyer, we pay the closing costs, and you pay no fees or commissions. We can close in as few as 7 days, and we send a cash offer within 24 hours.
We also buy land with back taxes, liens, title problems or no road access, and land held by heirs or an estate. Back taxes are paid at closing from the sale. Tax on your gain is still yours to report, so keep your closing statement for your return. Get a cash offer for your South Carolina land.
Sources
Rules and fees change; check with the county before you act on them.
Selling Cost Questions in South Carolina
What is the South Carolina deed stamp or transfer tax?
It is the deed recording fee: $1.85 for each $500 of value, made of $1.30 for the state and 55 cents for the county. On a $25,000 lot it is $92.50.
Do I need a lawyer to sell land in South Carolina?
A South Carolina attorney must supervise the closing. You can also hire your own lawyer.
What closing costs does a seller pay in South Carolina?
Usually the deed recording fee of $1.85 per $500 and part of the attorney's fees as the contract says, plus payoff of any liens or back taxes and the seller's share of the year's property tax. Title and closing fees are split as the contract says.
Do I owe capital gains tax when I sell land in South Carolina?
Federal tax applies to any gain. South Carolina taxes the gain as income, but you can deduct 44 percent of a net long-term capital gain. Nonresident sellers usually have 7 percent withheld at closing unless they file a seller's affidavit.
Who pays closing costs when I sell land for cash?
It depends on the contract. When you sell to EasyLotBuyer, we pay the closing costs and you pay no fees or commissions. Back taxes, if any, are paid from the sale at closing.
Are back taxes paid at closing?
Yes. The closing agent pays delinquent property taxes and recorded liens from the sale proceeds, and you receive the balance. You can sell land that has back taxes.