Skip to main content

South Carolina law

Estate Planning Laws in South Carolina.

South Carolina has adopted the Uniform Probate Code (SCPC — South Carolina Probate Code). Estate administration runs through the Probate Court in each of the 46 counties. South Carolina recognizes holographic wills only where executed in states that recognize them (not independently valid if executed in SC). South Carolina has adopted the South Carolina Trust Code (2006, modeled on Uniform Trust Code). South Carolina is not a community-property state. South Carolina has no state estate tax and no state inheritance tax.

Last verified: 2026-04-17

State law

Key South Carolina Statutes

South Carolina Probate CodeS.C. Code § 62-1-101 et seq.

South Carolina has adopted a modified Uniform Probate Code. Provides for informal, formal, and supervised probate administration.

Execution of WillsS.C. Code § 62-2-502

A will must be in writing, signed by the testator (or by another at the testator's direction in the testator's presence), and signed by at least 2 witnesses.

Holographic Wills — Not Independently ValidS.C. Code § 62-2-506

South Carolina does not independently recognize holographic wills. A holographic will may be valid in SC only if it was executed in a state that recognizes holographic wills.

South Carolina Trust CodeS.C. Code § 62-7-101 et seq.

Adopted 2006. Comprehensive trust code based on Uniform Trust Code with SC-specific modifications.

Summary Administration / Small EstateS.C. Code § 62-3-1201

Personal property of a decedent with aggregate value not exceeding $25,000 may be transferred by affidavit 30 days after death.

Spousal Elective ShareS.C. Code § 62-2-201

Surviving spouse may elect against the will and take one-third of the probate estate.

Transfer on Death DeedSouth Carolina does not recognize TOD deeds

South Carolina has NOT adopted the Uniform Real Property Transfer on Death Act. Real-estate TOD designation is not available; non-probate transfers of real estate typically use joint-tenancy-with-right-of-survivorship or trust ownership.

No State Estate or Inheritance TaxSouth Carolina imposes neither tax

South Carolina has no estate tax and no inheritance tax.

Health Care Power of Attorney and Living WillS.C. Code §§ 62-5-504 (HCPOA); § 44-77-10 et seq. (Death with Dignity Act — Living Will)

South Carolina authorizes statutory Health Care Powers of Attorney and Living Wills under the Death with Dignity Act.

State law

Official Sources

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in South Carolina.

Next step

Move from state law into guided help or attorney search.

If you want help applying this information to your situation, start with guided help or browse attorneys for this issue in South Carolina.