State guide · SC
South Carolina sales tax and property tax
Counties vote their own pennies onto a 6% state rate, boats pay at most $500, and a lived-in home is assessed at 4% while the house next door rented out pays on 6%.
Facts read on official South Carolina pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 6%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $1,337
- Effective property rate
- 0.45% · #47 of 51
South Carolina's sales tax starts at 6%, a 5% base plus a 1% layer added on June 1, 2007, and counties then add taxes their voters approve, each usually 1%, for combined rates the Department of Revenue lists between 6% and 9%. Unprepared food is exempt from the state 6%, yet in counties with a Local Option tax it still pays the local rate. Clothing is taxed except during the early-August holiday, which has no price limit per item. Boats, aircraft and some light equipment fall under the Max Tax: 5%, never more than $500 an item. Property tax is among the lightest in the country. In 2024 the median homeowner's bill was $1,337 on a $299,500 home (Census ACS), an effective 0.45% that places the state 47 of 51. The reason is the 4% assessment ratio on a legal residence, against 6% for second homes and rentals, and the exemption of owner-occupied homes from school operating millage.
Total to pay
$106.00
Sales tax $6.00 · 6% of the price
| Price before tax | $100.00 |
| State tax · 6% | $6.00 |
| Local tax · 0% | $0.00 |
| Total | $106.00 |
Rule applied: general state rate. Exact local rate for an address: South Carolina rate lookup. How this is calculated.
Sales tax in South Carolina
The local layer in South Carolina is a menu of single-purpose taxes, and each county picks from it by referendum: a Local Option tax that must be used to lower property taxes, Capital Projects, Transportation, School District, Education Capital Improvement, Green Space, plus a Tourism Development tax in some municipalities and one specific to Myrtle Beach. Williamsburg County added a Capital Projects penny on May 1, 2026, bringing it to 8%. Because these taxes switch on and off by vote, the safest route is the address lookup linked below; add its local figure to the calculator above.
Groceries show why the layers matter. The state exemption covers food that SNAP would pay for, but the local taxes decide for themselves: Capital Projects and Education Capital Improvement taxes exempt food, while a Local Option penny does not. A $180 grocery run in a county with that one penny owes $1.80, all of it local.
Two features are unusual. The Max Tax caps the bill on boats, airplanes and certain light construction equipment: 5% with a ceiling of $500 per item and no local tax, so a $48,000 boat that would owe $2,400 at 5% pays $500. And the back-to-school holiday, August 7 to August 9, 2026, sets no price limit, so a $1,800 laptop bought that weekend saves $108.00 of state tax alone. Jewelry, watches, furniture and anything bought for a business stay taxable.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 6% | yes | Statewide 6% sales and use tax on goods and certain services: a 5% base tax (SC Code 12-36-910) plus an additional 1% imposed since June 1, 2007 (12-36-1110). Voter-approved county taxes come on top. |
| Groceries (food for home) | 0% | yes | Unprepared food eligible for SNAP is exempt from the 6% state tax only (SC Code 12-36-2120(75)); local sales taxes can still apply, though Capital Projects, Education Capital Improvement and some Transportation taxes exempt it. |
| Clothing | 6% | yes | Clothing is taxable except during the August sales tax holiday. |
| Prescription drugs | 0% | no | |
| Accommodations (rooms rented under 90 days) | 7% | 5% sales tax plus 2% state accommodations tax; local governments can add up to 3% more. | |
| Max Tax items (boats, aircraft, certain light construction equipment) | 5% | Taxed at 5% with a maximum of $500 per item; local sales taxes do not apply. | |
| Casual excise tax on boat, motor and airplane titles | 5% | 5% of fair market value when a title or registration is issued. |
Local sales taxes
Levied by counties (Local Option, Capital Projects, Transportation, School District, Education Capital Improvement, County Green Space, Catawba Tribal) and municipalities (Tourism Development, Myrtle Beach); most require voter approval. Each local tax is generally 1% (Transportation and Green Space taxes up to 1%); combined county rates listed by the SCDOR range from 6% to 9% in total. Find the exact combined rate for an address with the official South Carolina lookup, then type the local part into the calculator above.
Sales tax holidays in 2026
| Holiday | Dates | What qualifies |
|---|---|---|
| Sales tax holiday (back to school) | August 7, 2026 to August 9, 2026 | clothing, clothing accessories, footwear, school supplies, computers, printers and software, bed and bath linens; excludes jewelry, cosmetics, eyewear, watches, furniture, layaway and business purchases. No price cap. |
Dates derived from the statute (12:01 a.m. on the first Friday in August through midnight the following Sunday), which falls on August 7-9 in 2026.
Worth knowing about South Carolina sales tax
- Groceries escape the 6% state tax but not necessarily local taxes: in counties with a Local Option tax, food remains taxed at the local rate. source
- Lexington County extended its School District tax on March 1, 2026; Williamsburg County added a Capital Projects tax on May 1, 2026, bringing its total rate to 8%. source
- The 1% Local Option Sales Tax is used to reduce property taxes in the counties that adopt it. source
- Max Tax: boats and airplanes pay 5% capped at $500 per item, and local taxes do not apply. source
- The August holiday has no price limit per item, unlike most other states' back-to-school holidays. source
- Calls to 900 and 976 telephone numbers are taxed at 11%. source
Property tax in South Carolina
A South Carolina tax bill begins with a ratio. The county assessor values the home at fair market value, then multiplies by 4% if it is the owner's legal residence, on up to five acres, or by 6% for a vacation house or a rental. On the Census median home of $299,500, that is $11,980 of assessed value for an owner who lives there and $17,970 for an investor. The legal residence ratio is not automatic: apply to the assessor before the first penalty date, and expect to lose it if the house is rented out more than 72 days a year.
Owner-occupied homes also pay nothing toward school operating millage, only school debt, which moves that cost onto second homes, rentals and businesses. Reassessment comes every fifth year, and Act 388 limits the increase from a reappraisal to 15% over five years, until the home is sold and the buyer starts again at full value. Together these rules explain the 0.45% effective rate: a $350,000 home at that ratio pays about $1,561 a year.
Owners aged 65 or older, totally and permanently disabled, or legally blind can exclude the first $50,000 of value from county, municipal, school and special assessment taxes through the county auditor, and the state reimburses counties for it from the Trust Fund for Tax Relief. Bills fall due between September 30 and January 15.
Property tax on a home in South Carolina
Typical bill per year
$1,336
| Per month | $111 |
| Median effective rate in South Carolina | 0.45% |
| Median bill paid | $1,337 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | South Carolina |
|---|---|
| Median home value (owner-occupied) | $299,500 |
| Median real estate taxes paid | $1,337 |
| with a mortgage | $1,559 |
| without a mortgage | $982 |
| Effective rate (tax ÷ value) | 0.45% |
| Rank by effective rate (1 = highest) | 47 of 51 |
| Rank by median bill | 46 of 51 |
How the taxable value is set
Taxable value = fair market value x assessment ratio. A legal residence (owner's domicile, up to 5 acres) is assessed at 4%; other property, such as second homes and rentals, at 6%. Counties reappraise every fifth year, and increases from reappraisal are capped at 15% over five years (Act 388) unless the property is sold. Who levies the tax: local (counties, municipalities, school districts and special districts); collected by the county treasurer
Payment calendar: Property taxes are due between September 30 and January 15 following assessment; counties may offer installment plans.
Other property tax relief
- School operating millage exemption. Owner-occupied homes receiving the 4% legal residence ratio are 100% exempt from property taxes levied for school operations (not school debt). source
- Disabled veteran exemption. Veterans with a total and permanent service-connected disability are exempt on their home and up to five acres, provided it receives the 4% legal residence ratio. source
Worth knowing about South Carolina property tax
- The 4% legal residence ratio must be applied for with the county assessor before the first penalty date; it is lost if the home is rented more than 72 days a year. source
- The 15% cap on reassessment increases resets when the property is sold (an 'assessable transfer of interest'), so buyers are taxed on the full current value. source
- Owner-occupied homes pay no school operating millage, which shifts that cost to second homes, rentals and businesses assessed at 6%. source
- The state reimburses counties and school districts for the homestead exemption through the Trust Fund for Tax Relief. source
- Reappraisal values are completed at the end of December of the fourth year and owners are notified of changes of $1,000 or more. source