South Carolina tax burden — broken down.
South Carolina’s combined tax burden (income + property + sales) lands at 12.77% on our composite — ranking #16 of 51 jurisdictions. The top marginal individual income tax rate is 6.20%.
South Carolina burden, broken into 3 components
| Component | South Carolina rate | National median |
|---|---|---|
| Top marginal income | 6.20% | ~5.30% |
| Effective property | 0.57% | ~1.07% |
| State sales tax | 6.00% | ~5.50% |
| Combined composite | 12.77% | ~11.87% |
National medians from CalcFi’s 51-state composite. Top marginal is the headline single-filer rate, NOT the effective rate most households actually pay.
Retirement + Social Security in South Carolina
South Carolina does NOT tax most retirement income (pensions, IRA / 401(k) distributions). Social Security benefits are NOT taxed by South Carolina. Federal taxation of these income sources is unchanged regardless of state.
How South Carolina compares
Of all 51 US jurisdictions ranked by combined burden composite, South Carolina sits at #16. That places South Carolina in the middle of the pack — burden is moderate without being a particular outlier in either direction. For the live cross-state heat map, see the interactive tax burden map.
South Carolina metros — local tax overlay
State rates are uniform across South Carolina— but local income, property, and sales taxes vary. Click any metro to run the full income tax calculator pre-populated with that city’s local layer.
- Charlestonproperty 0.58% · pop 0.8Mmedian $72,000 →
- Columbiaproperty 0.58% · pop 0.8Mmedian $55,200 →
- Greenvilleproperty 0.58% · pop 1.0Mmedian $64,400 →
- Myrtle Beachproperty 0.58% · pop 0.5Mmedian $54,800 →
- Rock Hillproperty 0.60% · pop 0.1Mmedian $55,800 →
- North Charlestonproperty 0.60% · pop 0.1Mmedian $52,200 →
More South Carolina metros coming as we expand city coverage.
South Carolina tax — common questions
What is the South Carolina top marginal income tax rate in 2025?
South Carolina's top marginal individual income tax rate is 6.20% on the highest bracket.
What is the South Carolina effective property tax rate?
South Carolina's statewide effective property tax rate is 0.57% of home value (annual). On a $400,000 home that's roughly $2,280/yr. Local variation can be ±0.5pp.
Does South Carolina tax retirement income or Social Security?
South Carolina does NOT tax most retirement income, and does NOT tax Social Security benefits.
Are there any South Carolina-specific tax quirks I should know about?
SC offers a 44% deduction on net long-term capital gains — uniquely generous; effectively reducing top capital gains rate to ~3.6% state.
Reviewed by CalcFi Editorial · Source: Tax Foundation State Individual Income Tax Rates (Jan 2025). Last verified 2026-04-19. Methodology at /about/editorial.