South Carolina State Tax Guide

South Carolina state tax rates and rules for income, sales, property, fuel, cigarette, and other taxes that impact residents.

picture of South Carolina state flag on pole against golden sky
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South Carolina state tax: Overview

South Carolina state tax is reasonable (compared to most other states) when it comes to property taxes. Additionally, the Palmetto state reduced the tax rate for its top income tax bracket for the 2024 tax year.

Not all South Carolina state taxes are low, however. For example, the gas tax in South Carolina is higher than in many other states.

[Data for this state tax guide was gathered from a number of sources including the Census Bureau, the state’s government website, the Sales Tax Handbook, and the Tax Foundation. Property taxes are cited as a rate percentage rather than the assessed value.] 

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South Carolina income taxes

picture of Mrytle Beach, South Carolina

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South Carolina's top income tax bracket was reduced from 6.5% to 6.4% for the 2024 tax year. This tax rate could be reduced further through 2027, but this possible reduction is based on South Carolina's tax revenue over the next few years.

South Carolina Income tax Range

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Up tp $3,4600%
$3,461 to $17,3303%
More than $17,3306.4%

South Carolina income taxes in retirement: Social Security, Military retirement income, and Railroad retirement benefits are fully exempt. 


South Carolina sales tax

South Carolina's state sales tax rate is 6%. Localities can add as much as 3%, and the average combined rate is 7.499%, according to the Tax Foundation.

  • Groceries are tax-exempt.
  • Prescription drugs are tax-exempt.
  • Women's menstrual products are taxable.
  • Diapers are taxable.

How much are property taxes in South Carolina?

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In South Carolina, the average effective tax rate is 0.56%, which is lower than in most states. However, inflation is causing property taxes to increase in some areas, such as in Lexington and Horry counties.

South Carolina Property Tax Breaks for Retirees

For qualified homeowners 65 and older (or for those with a permanent and total disability), South Carolina's homestead exemption allows the first $50,000 of a property's fair market value to be exempt from local property taxes. 


South Carolina gas taxes (motor fuel)

Gasoline: $0.26 per gallon 

Diesel: $0.26 per gallon


South Carolina taxes on alcohol and tobacco

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Cigarettes$0.57 per pack
Other tobacco products5% of manufacturer's price
Beer$0.77 per gallon
Wine$0.90 per gallon
Liquor$2.72 per gallon

South Carolina estate and inheritance taxes

South Carolina doesn't have an estate or an inheritance tax.

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Katelyn Washington
Tax Writer

Katelyn has more than 6 years’ experience working in tax and finance. While she specializes in tax content, Katelyn has also written for digital publications on topics including insurance, retirement and financial planning and has had financial advice commissioned by national print publications. She believes that knowledge is the key to success and enjoys helping others reach their goals by providing content that educates and informs.