Updated November 2026. N.C. Gen. Stat. § 105-228.30, NC’s Offer to Purchase and Contract (Form 2-T, revised July 2025), Perquimans County’s land transfer tax page, Zillow’s September 2026 home values and beycome.com prices checked on November 9, 2026.
In North Carolina the seller pays the state excise tax by law: $665 on the state’s typical $332,200 home (Zillow, September 2026). The standard contract, Form 2-T, also puts deed preparation, HOA resale fees and prorated property taxes on the seller, while the buyer pays for the title search, title insurance and deed recording.
Jump to: 📋 What Form 2-T says · 🧮 Excise tax · ⚖️ The closing attorney · 🏘️ HOA charges · 💵 $332,200 example · 🏷️ Listing side · ❓ FAQ
Key takeaways
- North Carolina is unusual: the statute itself names the seller as the one who pays the excise tax.
- Seven counties in the northeast add their own land transfer tax, roughly another 1%.
- Under Form 2-T, title insurance is a buyer cost. Deed preparation is a seller cost.
- An attorney licensed in North Carolina handles the closing, and your money arrives after the deed is recorded.
If you’re comparing states, start with our national guide on who pays closing costs. North Carolina leaves less to custom than most, because the standard contract writes the split down.
What does North Carolina’s standard contract make the seller pay?
North Carolina’s standard residential contract is the Offer to Purchase and Contract, Form 2-T, jointly approved by the North Carolina Bar Association and NC REALTORS®. The July 2025 version lists who pays what. Unless you and the buyer change it, the split looks like this.
| Seller pays | Buyer pays |
|---|---|
| Preparing the deed and other papers the seller needs to sign | Title search |
| State and county excise taxes, and local conveyance fees required by law | Title insurance |
| Any deferred, discounted or rollback taxes | Recording the deed |
| Liens, deeds of trust and other charges not assumed by the buyer | Everything tied to the buyer’s loan, plus the appraisal |
| Special assessments approved before settlement | Special assessments approved after settlement |
| Property tax late listing penalties | The attorney’s fees for preparing the Closing Disclosure and settlement statements |
| Property taxes and HOA dues up to settlement, prorated on a calendar-year basis | Property taxes and dues from settlement on |
Form 2-T also has a seller concessions line. If you agree to pay part of the buyer’s costs, the dollar amount goes there and comes off your proceeds. Home warranties are a checkbox too: no warranty, a warranty the buyer picks up to a set cost that you pay, or one you’ve already bought.
How much is the excise tax on a North Carolina sale?
G.S. 105-228.30 sets it at $1 for each $500 of the price, or any part of $500. It’s paid to the county register of deeds before the deed is recorded, and the law says “the transferor,” meaning you, must pay it. On $332,200, the price is 664.4 units of $500, which rounds up to 665. So the tax is $665.
Seven counties charge a local land transfer tax on top: Camden, Chowan, Currituck, Dare, Pasquotank, Perquimans and Washington. Perquimans County charges $1 per $100, or 1%. At that rate, the same $332,200 sale owes another $3,322, for $3,987 in all. If your home is in one of those seven, check that county’s rate. Our North Carolina excise tax guide has exemptions and more examples.
What does the closing attorney do, and who picks them?
Form 2-T says it in plain terms. The North Carolina State Bar treats most of what a closing involves as the practice of law, so only an attorney licensed in North Carolina can do it all. Non-attorney settlement agents can handle limited parts. The Bar Association and NC REALTORS® say every buyer should hire a North Carolina attorney to close.
For a seller, the attorney’s work shows up in a few places. You give them what they need to get your loan payoff statement and your HOA account statement, and the contract names them your agent to request both. They pay off your liens from the sale money. “Closing” under the form only happens once the deed is recorded, so your proceeds go out after recording, not at the signing table.
Form 2-T has settlement happen at a time and place the buyer designates, so the closing attorney is often the buyer’s pick. The deed is still your cost. Ask early who drafts it and what it costs. Our guide to selling a North Carolina home without a realtor walks through the full timeline.
Which HOA charges fall on the seller?
Paragraph 9 of Form 2-T splits association charges in detail. It’s worth reading if your home is in a planned community or condo, because these fees surprise people.
- The seller pays the fee for completing the Residential Property and Owners’ Association Disclosure Statement, plus resale or similar certificates.
- The seller pays to confirm the account and dues for proration, including any expedite fee the law allows.
- The seller pays fees for transferring or updating the association’s ownership records.
- The buyer pays charges for information the lender needs, move-in or membership fees, working capital contributions, and covenant compliance checks.
Ask your association for its fee schedule as soon as you list. The amounts vary a lot between associations.
What does a $332,200 North Carolina sale cost the seller?
Here’s one sale at the state’s typical home value (Zillow Home Value Index, September 30, 2026), outside the seven counties. We list only what we can compute from a public rate, and mark the rest as quotes.
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On homes listed by other agents, Beycome credits you up to 2% of the price at closing (1% kept, $1,499 minimum; not on FSBO homes or homes listed by Beycome sellers).
Buy a home →| Seller line | Amount | Moves with price? |
|---|---|---|
| State excise tax | $665 | Yes, $1 per $500 |
| Deed preparation | Attorney’s quote | Usually a set fee |
| Property tax, January 1 to settlement | From your county bill | No, it moves with the date |
| Mortgage payoff | Lender’s statement | No |
| HOA disclosure and resale fees | Association’s schedule | No |
| Beycome Basic listing | $99, $0 at closing | No |
| Buyer’s agent pay, if you offer 3% | $9,966 (example only) | Yes |
The agent pay line is an example only. Commissions are not set by law or by NAR rules, and they’re negotiable. You decide whether to offer buyer-agent compensation, and since August 17, 2024 offers aren’t posted on the MLS. For a full net figure, use our cost of selling calculator.
How does a Beycome flat fee change the listing side?
The excise tax, deed and payoff are the same whoever lists your home. The listing fee isn’t. Beycome puts your North Carolina home on the major home search sites and the MLS for Basic $99, Enhanced $399 or Concierge $1,399, paid upfront, with $0 due to Beycome at closing.
With Concierge, an expert works with you on pricing, offers and the road to closing whenever you need it. You keep every decision. Compare packages on our North Carolina flat fee MLS page. 22,000+ homeowners have used Beycome, saving over $225 million in total (Beycome internal data, October 2026).
North Carolina seller closing cost questions
How much are closing costs for the seller in North Carolina?
The fixed piece is the excise tax, $665 on a $332,200 home, or $3,987 in a county that adds 1%. Deed preparation, prorated taxes, your payoff, HOA fees and any agent pay you agree to make up the rest.
Who pays the excise tax in North Carolina?
The seller. G.S. 105-228.30 says the transferor must pay it before the deed is recorded, and Form 2-T agrees.
Does the seller pay title insurance in North Carolina?
Not under the standard contract. Form 2-T makes the buyer responsible for the title search and title insurance.
Who pays to prepare the deed in North Carolina?
The seller, under Form 2-T, along with the other papers the seller must sign.
How are property taxes split at a North Carolina closing?
Form 2-T prorates them on a calendar-year basis. You pay through the settlement date, and the buyer pays from then on.
Do I need an attorney to sell my house in North Carolina?
A North Carolina attorney handles the closing. Whether you hire your own lawyer as well is up to you.
When do North Carolina sellers get paid?
After the deed is recorded. Form 2-T defines closing as including recording, and the attorney pays out the proceeds then.
Reviewed by Beycome Brokerage Realty LLC, licensed real estate brokerage (NC #C32682). Licenses: beycome.com/faq/how-to/are-you-a-licensed-broker/.
Prices were read on beycome.com on November 9, 2026 and may change. In North Carolina, Basic is $99, Enhanced is $399 and Concierge is $1,399. “$0 at closing” means no Beycome fee at closing. Taxes, attorney charges, other closing costs and any buyer’s agent pay you agree to still apply.
The 3% figure is an example only: commissions are not set by law or NAR rules and are negotiable, sellers choose whether to offer buyer-agent compensation, and offers aren’t shown on the MLS since August 17, 2024. Tax amounts are our math from the published rates, not quotes.
This is general information, not legal advice. Form 2-T terms can be changed by agreement; check with your closing attorney for your situation.
Sources
- North Carolina General Statutes, § 105-228.30, read November 9, 2026.
- North Carolina Bar Association and NC REALTORS®, Offer to Purchase and Contract, Standard Form 2-T (revised July 2025), read November 9, 2026.
- Perquimans County, Land Transfer Tax, read November 9, 2026.
- Zillow Research, Zillow Home Value Index, North Carolina, September 30, 2026 snapshot.
- National Association of REALTORS®, Settlement FAQs, read November 9, 2026.
- Beycome, Flat Fee MLS North Carolina, read November 9, 2026.
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