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 has adopted a modified Uniform Probate Code. Provides for informal, formal, and supervised probate administration.
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.
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.
Adopted 2006. Comprehensive trust code based on Uniform Trust Code with SC-specific modifications.
Personal property of a decedent with aggregate value not exceeding $25,000 may be transferred by affidavit 30 days after death.
Surviving spouse may elect against the will and take one-third of the probate estate.
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.
South Carolina has no estate tax and no inheritance tax.
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.
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