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 boasts one of the lowest average property tax rates in the country. That's the driving force behind South Carolina's "tax-friendly" rating. However, many middle-class taxpayers will find themselves in the highest income bracket, and the sales tax leans high as well. Income Tax Range Low: 3% (on taxable income from $3,110 to $6,220)High: 7% (on 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: 26.75¢ per gallon (28.75¢ per gallon effective July 1, 2022). Diesel: 26.75¢ per gallon (28.75¢ per gallon effective July 1, 2022). 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.