State tax rates and rules for income, sales, gas, property, cigarette, and other taxes that impact middle-class families. Go to the Kiplinger Tax Map South Carolina Add to State Compare List | View List View State Compare List (0) selected | Compare up to 5 The Bottom Line Tax-Friendly The Palmetto State can boast of some of the lowest property taxes in the country. However, many taxpayers will find themselves in the highest income bracket, which kicks in at just $15,560 of taxable income. The sales tax leans high as well. Income Tax Range Low: 3% (on taxable income from $3,070 to $6,150)High: 7% (on taxable income over $15,400)For 2021, the 3% rate applies to taxable income from $3,110 to $6,220. The 7% rate applies to taxable income over $15,560. Sales Tax 6% state levy. Localities can add as much as 3%, and the average combined rate is 7.47%, according to the Tax Foundation.Groceries: ExemptClothing: TaxableMotor Vehicles: Exempt from ordinary sales tax, but taxable under special 5% (up to $500) infrastructure maintenance feePrescription Drugs: Exempt Real Property Taxes In South Carolina, the median property tax rate is $545 per $100,000 of assessed home value. Motor Fuel Taxes Gasoline: 24.75¢ per gallon (26.75¢ per gallon effective July 1, 2021). Diesel: 24.75¢ per gallon (26.75¢ per gallon effective July 1, 2021). Sin Taxes Cigarettes: $0.57 per packOther tobacco products: 5% of the manufacturer’s priceBeer: $0.77 per gallonWine: $0.90 per gallonLiquor: $2.72 per gallon with 9% surtax and per-case fees also due Annual Car Taxes and Fees An annual vehicle property tax based on the car's value is imposed. Counties set the rate. Estate and Inheritance Taxes No estate or inheritance tax.