Info
Two-rate tax for 2026: 1.99% on income under $30,000 and 5.21% (top) on income $30,000+ (new structure under Act 110, replacing the prior graduated brackets).
South Carolina Taxes
Get an email when South Carolina's tax rules change
When any South Carolina rule on this page changes you get one email saying what changed, with the official source. Free, unsubscribe in one click.
Prefer a lock-screen alert? The free iPhone app warns you when tax rules change in your state, and at a state line where they differ. Get the app →
Info
South Carolina statewide rule
Statewide sales and use tax is 6%. Counties may add voter-approved local sales taxes (Local Option, Capital Projects, School District, Transportation, and others, generally 1% each), so combined rates run about 6% to 9% by county.
§ dor.sc.gov
Get alerted when this changesLawLert pings you the moment Taxes law changes in South Carolina. Free.Get the free appCheck the live rule Verified Jul 18, 2026Reviewed
Every Taxes rule LawLert has for South Carolina
Each rule below is the full statewide entry, with the official source it rests on and the date it was last checked.
Info
South Carolina's Motor Fuel User Fee is $0.28 per gallon (28 cents), unchanged since July 1, 2022. Two small per-gallon fees are added on petroleum products other than LP gas: an Environmental Impact Fee of $0.005 (SC Code § 12-28-2355(B)) and an Inspection Fee of $0.0025 (§ 12-28-2355(A)), for about 28.75 cents per gallon in state charges. No gas-tax suspension is in effect in South Carolina; the Department notes only that Georgia's and North Carolina's suspensions change what suppliers owe on fuel moving across those borders. The 18.4-cent federal gasoline tax is extra.
“As of July 1, 2022, the Motor Fuel User Fee is $0.28 per gallon .”
Read on Nov 11, 2026 from dor.sc.gov.
Checked once · Nov 11, 2026
Permitted
Sales-tax holiday ran Aug 7–9, 2026: clothing, footwear, school supplies, computers and certain bed/bath items exempt (no price cap on most items). It recurs each August from 12:01 a.m. on the first Friday through the following Sunday; the South Carolina DOR has not yet posted 2027 dates.
“The 2026 Tax Free Weekend has passed. Check back here next summer”
Read on Oct 27, 2026 from dor.sc.gov.
Checked once · Oct 27, 2026
Info
South Carolina has no statewide property tax; real and personal property are assessed and collected by local governments (with SCDOR assistance). Assessment ratios are set by law (SC Code 12-43-220): owner-occupied legal residences at 4% of fair market value and other real estate at 6%, with millage set locally. A Homestead Exemption covers the first $50,000 of value for homeowners age 65+, disabled, or blind.
Permitted
Unprepared food eligible for purchase with USDA food coupons is exempt from the 6% state sales tax (SC Code 12-36-2120(75)). The exemption does not apply to local sales taxes unless a locality specifically exempts food; prepared/hot foods, alcohol, and tobacco stay taxable at 6%.
Track this law — get alerted when it changes
We watch the official sources behind South Carolina taxes rules. If a tracked rule changes, you get one short email — never more than one a week. Free, unsubscribe anytime.
Informational only — not legal advice.