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South Carolina Department of Revenue
Miscellaneous Tax Section
P.O. Box 125
Columbia, SC 29214-0139

Phone: 803-896-1970
Email: DeedRecordingTax@dor.sc.gov

Summary:

This fee is imposed by the clerk of court of each county for the privilege of recording a deed, with respect to any deed whereby any land, tenements or other realty is transferred to another person. The fee is $1.85 on realty value of $100-$500 and $1.30 for each $500 increment afterwards. The state’s portion of the fees collected by the clerks of court or registers of mesne conveyance will be reported and paid monthly with a  L-2125 Deed Recording Fee Return, due on or before the 20th of the month following the month in which the transaction was recorded. Counties retain their portion of the fee: $0.55 of each $1.85.

Form:

Due Date:

  • On or before the 20th of the month following the month that the fees were collected.

eService:

Electronic Funds Transfer (EFT)- Visit GovOne to make SCDOR tax payments online OR call 1-800-834-7733 to make tax payments with operator assistance or over the Interactive Voice Response system. Taxpayers must complete and submit the Registration Application For Electronic Funds Transfer D-128 before tax payments can be made via EFT.