# North Carolina — Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief

For North Carolina, tax name is excise tax; state rate is one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed; who pays is The transferor must pay the tax to the register of deeds of the county in which the real estate is located before recording the instrument of conveyance; citation is G.S. 105-228.30, verified against its source on 2026-08-31.

- **State:** North Carolina _(our reading, not quoted from the source)_
- **Tax name:** excise tax _(verified: appears in its own passage below)_
- **State rate:** one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed _(verified: appears in its own passage below)_
- **Who pays:** The transferor must pay the tax to the register of deeds of the county in which the real estate is located before recording the instrument of conveyance _(verified: appears in its own passage below)_
- **Citation:** G.S. 105-228.30 _(verified: appears in its own passage below)_

## What the source says

> The tax rate is one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed.

## Where each value comes from

This source states these in separate places, so each value is shown with the passage that states it.

### Tax name

> G.S. 105-228.30 § 105-228.30. Imposition of excise tax; distribution of proceeds. (a) An excise tax is levied on each instrument by which any interest in real property is conveyed to another person.

### State rate

> The tax rate is one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed.

### Who pays

> The transferor must pay the tax to the register of deeds of the county in which the real estate is located before recording the instrument of conveyance.

### Citation

> G.S. 105-228.30 § 105-228.30. Imposition of excise tax; distribution of proceeds. (a) An excise tax is levied on each instrument by which any interest in real property is conveyed to another person.

## Source

- https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-228.30.html

Last verified: 2026-08-31. Review by: 2027-08-31.
Part of [Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief](https://referencesource.org/state-real-estate-transfer-tax/).