State-by-State Guide to Taxes on Middle-Class Families
Tool | November 2021

South Carolina State Tax Guide for Middle-Class Families

State tax rates and rules for income, sales, gas, property, cigarette, and other taxes that impact middle-class families.

South Carolina

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The Bottom Line
Flag of South Carolina


The Palmetto State boasts one of the lowest statewide median 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 (which is going down), and the sales tax leans high as well.

Income Tax Range

Low: 3% (on taxable income from $3,200 to $16,039)

High: 6.5% (on taxable income over $16,039)

Beginning with the 2023 tax year, and each year thereafter until it equals 6%, the top rate will decrease by 0.1% if general fund revenues are projected to increase by at least 5% in the fiscal year that begins during the tax year.

Sales Tax

6% state levy. Localities can add as much as 3%, and the average combined rate is 7.44%, according to the Tax Foundation.

Groceries: Exempt
Clothing: Taxable
Motor Vehicles: Exempt from ordinary sales tax, but taxable under special 5% (up to $500) infrastructure maintenance fee
Prescription Drugs: Exempt

Real Property Taxes

In South Carolina, the median property tax rate is $566 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 pack
Other tobacco products: 5% of the manufacturer’s price

Beer: $0.77 per gallon
Wine: $0.90 per gallon
Liquor: $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.