What North Carolina's Revenue Stamps Actually Cost
Program and regulatory figures verified September 19, 2026. Details change; confirm your scenario with us.
This is one of the milder transaction taxes in the country, and it is worth knowing precisely so it does not get overestimated.
The rate, and what it applies to
North Carolina levies an excise tax on each instrument by which any interest in real property is conveyed, set at one dollar on each five hundred dollars or fractional part thereof of the consideration or value of the interest conveyed. Commonly called the revenue stamps.
One dollar per five hundred is two dollars per thousand, or 0.2% of the price. On a $400,000 sale, $800. On a $600,000 sale, $1,200.
The transferor pays it, to the register of deeds of the county where the real estate is located, and it must be paid before the instrument of conveyance is recorded.
Where that sits nationally
Usefully low. For comparison across the states in this network: Washington's real estate excise tax runs roughly 1.65% of the sale price where a full local rate applies. Virginia taxes the loan instrument rather than the sale. Colorado charges essentially nothing on either.
North Carolina takes 0.2% from the seller and leaves the financing alone. That is a line item on a settlement statement, not a number that should change which structure you choose.
We say that plainly because transaction taxes are easy to overestimate when you have read about another state. If someone has told you that selling in North Carolina carries a large state tax bill, they are thinking of somewhere else.
What it does not touch
The excise tax applies to instruments conveying an interest in real property. Recording a deed of trust is not a conveyance of that kind, so a bridge loan, a home equity line or a refinance on the departing home carries no state excise tax.
That means the North Carolina structure decision is made on affordability and timeline alone, which is a simpler position than in states where the instrument itself is taxed. See line versus term.
One caveat worth naming
Some North Carolina counties have at various times been authorised to levy an additional local land transfer tax. Whether any applies to your transaction is a question for your closing attorney rather than for this page, and we do not publish local rates we have not verified.
Run your own figures on the calculator.
Revaluation schedules, exclusion eligibility and excise tax treatment are legal and tax questions. Your county assessor, your closing attorney and your CPA own those answers. We flag them because they change the numbers we underwrite.
Frequently asked questions
How much is North Carolina's excise tax?
$1.00 on each $500 or fractional part of the consideration or value conveyed, which is $2.00 per $1,000 or 0.2% of the price. On a $400,000 sale that is $800.
Who pays the excise tax in North Carolina?
The transferor, meaning the seller, pays it to the register of deeds of the county where the real estate is located, before the instrument of conveyance is recorded.
Does North Carolina tax a refinance or a bridge loan?
No. The excise tax applies to instruments conveying an interest in real property, and recording a deed of trust is not that. Financing the departing home carries no North Carolina state excise tax.
Is North Carolina's transfer tax high?
No, it is among the milder ones. At 0.2% of the price it compares with roughly 1.65% for Washington's real estate excise tax where a full local rate applies. It is a settlement-statement line item rather than a planning constraint.
Mike Certo · NMLS #260555 · Cornerstone First Mortgage NMLS #173855 · Equal Housing Lender. Educational content about financing, not a loan commitment and not legal, tax, or real estate advice. Revaluation schedules, exclusion eligibility and excise tax treatment depend on your facts; your county assessor, your closing attorney, your CPA, and your real estate agent each handle their own part. Loans are subject to borrower and property qualification.