South Carolina State Taxes
Quick Tax Facts
Income Tax: 0% – 6.4%
State Sales Tax: 6%
Median Property Tax: $689
Overview
South Carolina is known for its delicious barbeque and southern charm. Tourists flock to its beautiful beaches (Hilton Head Island and Myrtle Beach) while residents enjoy year-long warm weather and a relaxed pace. Although South Carolina is the birthplace of sweet tea, its taxes can leave a sour taste. Income taxes are very high for lower-income and middle-class families. Sales taxes are pretty steep, too.
South Carolina Income Tax
South Carolina uses a simplified income tax structure that mirrors federal income tax laws. Individual income tax rates range from 0% to 6.4%. Before 2023, South Carolina had six tax brackets. There are now three brackets and the top tax rate may be reduced annually until it reaches 6%.
| 2023 South Carolina Tax Rates |
|---|
| Taxable Income | Tax Rate |
|---|---|
| $0 – $3,349 | 0% |
| $3,350 – $16,679 | 3% |
| Over $16,680 | 6.4% |
South Carolina does not tax military retirement pay.
Who Must File?
South Carolina residents generally must file a state income tax return (SC1040) if they are required to file a federal income tax return. Part-year and non-residents should file a South Carolina income tax return if they work in the state or are receiving income from rental property, businesses, or other investments in South Carolina.
Part-year residents may choose one of two options when filing:
- Compute state tax as a South Carolina resident for the entire year and file using SC1040. Use SC1040TC to claim a credit for an income tax paid to another state; or
- Compute state tax using Schedule NR. Only include amounts that are taxable in South Carolina in column b. This includes income, gain, loss, or deductions earned from state sources or while they were residing in the state. File using SC1040 and attach Schedule NR.
Non-residents receiving South Carolina income from wages, rental property, businesses, or other investments in South Carolina, must file using SC1040 and Schedule NR.
South Carolina Sales Tax
South Carolina has a statewide sales tax rate of 6%. Counties may impose an additional 1% sales tax, as well. Individuals who are 85 or older may claim a 1% exemption from state sales and uses tax purchases for their own personal use.
South Carolina Property Taxes
South Carolina property tax rates are some of the lowest in the country. On average, counties collect .5% of a property’s assessed fair market value.
The median property tax bill in South Carolina is around $689 (based on a median home value of $137,500). Beaufort County has the highest property tax at an average of $1,319. The lowest amount is $293 in Chesterfield County.
| Highest | $1319 |
|---|---|
| Median | $689 |
| Lowest | $293 |
Yearly Cost Per Resident
South Carolina Tax Holidays
South Carolina hosts an annual Tax Free Weekend on the first Friday in August through the following Sunday. During this time, certain items are exempt from both state and local sales taxes. Generally, exempt items include:
- Clothing and footwear
- School supplies
- Musical instruments (used for school assignments)
- Computers, software, and printers
- Certain bed and bath items
Qualified items purchased online are also tax-free this weekend.
South Carolina Tax Resources
If you need assistance preparing your South Carolina state taxes, you can speak with a tax professional from Tax Defense Network by calling 855-476-6920.
You can also visit the South Carolina Department of Revenue website for additional resources.
- Find a Form
- Check Your Refund Status
- Make a Payment
- Taxpayer Assistance: 844-898-8542 or email IITax@dor.sc.gov
