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
(Image credit: Getty Images)

South Carolina state tax: Overview

South Carolina state tax is relatively low for homeowners, given property taxes are lower than in most other states. South Carolina is also a state where you'll pay less income tax this year. That's because the income tax rate for the highest state tax bracket was reduced by 0.5% for 2023. 

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.] 

Subscribe to Kiplinger’s Personal Finance

Be a smarter, better informed investor.

Save up to 74%

Sign up for Kiplinger’s Free E-Newsletters

Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail.

Profit and prosper with the best of expert advice - straight to your e-mail.

Sign up

South Carolina income taxes

picture of Mrytle Beach, South Carolina

(Image credit: Getty Images)

South Carolina's top income tax bracket was recently reduced from 7% to 6.5%. 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

Swipe to scroll horizontally
Up tp $3,2000%
$3,200 to $16,0403%
More than $16,0406.5%

South Carolina tax on retirement income: 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?

little model house on a table

(Image credit: Getty Images)

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: $0.2875 per gallon 

Diesel: $0.2875 per gallon

South Carolina taxes on alcohol and tobacco

Swipe to scroll horizontally
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.

Related Content

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.