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South Carolina Department of Revenue
Miscellaneous Tax Section
PO Box 125
Columbia, SC 29214-0136 

Phone: 803-896-1970


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 $1.85 ($1.30 for state portion and $0.55 for county portion) 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.

How to File:

 Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.


Due Date:

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