What is South Carolina's law on no state estate or inheritance tax?

South Carolina has no estate tax and no inheritance tax. (South Carolina imposes neither tax)

South Carolina law

Tax Laws in South Carolina.

South Carolina imposes a graduated individual income tax with a top rate of 6.2% (2024, phased down under 2022 reform). Sales tax is 6% state + local (combined rates commonly 7-9%). Corporate income tax is 5%. Property taxes are administered locally and are relatively low by national comparison. South Carolina has a distinctive property tax classification system — owner-occupied homes assessed at 4% while non-owner-occupied (investment) property assessed at 6%. South Carolina has no state estate tax or inheritance tax.

Last verified: 2026-04-17

State law

Key South Carolina Statutes

South Carolina Individual Income TaxS.C. Code § 12-6-510 et seq.

Graduated rates from 0% to 6.2% (top rate on income over $17,330, 2024). Under 2022 tax reform (H.4880), rates are phased down with annual reduction triggers. South Carolina partially conforms to the federal IRC.

Sales and Use TaxS.C. Code § 12-36-10 et seq.

6% state sales tax. Local option sales taxes produce combined rates commonly 7-9%. South Carolina has a $300 Max Tax on motor vehicles.

Corporate Income TaxS.C. Code § 12-6-530

5% flat corporate income tax on South Carolina taxable income.

Property Tax Classification (4% vs 6%)S.C. Code § 12-43-220

South Carolina's distinctive two-tier classification: owner-occupied primary residences assessed at 4% of value; non-owner-occupied (investment/rental) property assessed at 6%. Creates significant tax advantage for owner-occupants.

No State Estate or Inheritance TaxSouth Carolina imposes neither tax

South Carolina has no estate tax and no inheritance tax.

State law

Official Sources

SC Department of Revenue IRS

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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Tax Laws in South Carolina.

Key South Carolina Statutes

Official Sources

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