Taxes in South Carolina
Every state-level tax in South Carolina, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
For a typical South Carolina resident, property tax is likely the most consequential of the three main tax types, though not by a wide margin. Because none of the state's rates rank in the top or bottom three nationally, no single levy stands out, and the burden is spread across property, sales, and income. Property tax still carries the most weight for most households simply because it applies to a major asset and is billed directly, making its cost visible each year. Sales and income taxes matter too, but neither outpaces property tax enough to become the dominant factor.
State income tax
6.20% 3 brackets · graduated.
Sales tax
The combined state + local sales tax rate is 7.49%. State rate 6.00% plus an average 1.49% local.
Estate & inheritance tax
South Carolina imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
South Carolina levies a transfer tax of 0.370% — Deed recording fee.
Cigarette Tax
South Carolina levies a cigarette tax of $0.57 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
South Carolina levies a gas tax of 28.75¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
South Carolina levies a beer tax of $0.768 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
South Carolina levies a wine tax of $1.080 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
South Carolina levies a spirits tax of $5.420 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.51%. Compare counties below for local rates.
Counties in South Carolina by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Allendale County | 0.88% | $76,200 |
| Bamberg County | 0.83% | $97,800 |
| Hampton County | 0.80% | $112,000 |
| Barnwell County | 0.73% | $106,000 |
| Richland County | 0.67% | $242,800 |
| Newberry County | 0.67% | $173,300 |
| Williamsburg County | 0.66% | $104,500 |
| Orangeburg County | 0.65% | $115,800 |
| Marlboro County | 0.60% | $82,000 |
| Lee County | 0.57% | $104,600 |
| Jasper County | 0.57% | $325,500 |
| Chester County | 0.56% | $158,300 |
| Dorchester County | 0.56% | $329,300 |
| McCormick County | 0.56% | $168,700 |
| Clarendon County | 0.56% | $158,000 |
| Union County | 0.56% | $103,600 |
| Colleton County | 0.55% | $162,500 |
| Spartanburg County | 0.55% | $233,300 |
| Greenwood County | 0.53% | $180,500 |
| Sumter County | 0.53% | $165,300 |
| Dillon County | 0.53% | $85,400 |
| Fairfield County | 0.51% | $151,200 |
| Saluda County | 0.51% | $146,500 |
| Greenville County | 0.51% | $299,000 |
| Lancaster County | 0.50% | $329,900 |
| Lexington County | 0.49% | $234,500 |
| York County | 0.48% | $361,300 |
| Beaufort County | 0.48% | $455,600 |
| Marion County | 0.47% | $93,200 |
| Kershaw County | 0.47% | $217,100 |