Lower Manhattan skyline across New York Harbor, United States

Home / Relocation inside the US / South Carolina

United StatesRelocation inside the US

Relocating to South Carolina: state taxes, residency rules and cost of living

Official figures for South Carolina: state income tax, capital gains, estate and inheritance tax, sales tax and the residency test, with rents, home values, price levels and safety from federal statistics.

Talk to a specialist
5.21%Top state income tax rate
6%State sales tax rate
$1,395Median gross rent per month
93.7Price level (US = 100)
Data updated 30 October 2026 Official sources: state revenue departments, Census Bureau, BEA, EIA, FBI Also served to AI agents via MCP

The short answer

What does it cost to live in South Carolina?

South Carolina state income tax: Graduated, top rate 5.21% from $30,000 of taxable income (single filer). Median gross rent is $1,395 per month and the price level is 93.7 against a US average of 100. Sales, estate and inheritance taxes and the residency rule are set out below with their sources.

Evidence: Official source · Machine-readable data · As of 30 October 2026

State tax rules

State taxes in South Carolina

Each rule below is read from the South Carolina revenue department or statute and checked against an independent table. Local taxes are not included.

State income tax
Graduated, top rate 5.21% from $30,000 of taxable income (single filer)
Source
Capital gains
South Carolina taxes net capital gains at the ordinary rates after a deduction of 44% of net capital gain.
Source
Estate tax
South Carolina has no estate tax for decedents dying on or after 1 January 2005.
Source
Who is a resident
South Carolina treats a person as resident if domiciled in the state; it has no minimum day-count test such as 183 days.
Source
Sales tax
Statewide rate 6%; local rates may be added
Source

State level only. Local income taxes (for example city or county taxes) and local sales taxes are added on top where they exist.

Cost of living

Housing, prices and safety in South Carolina

Housing, prices and safety in South Carolina
MetricValue
Median gross rent per month$1,395
Median home value$306,200
Property tax as a share of home value0.45%
Median real estate taxes paid per year$1,367
Median household income$73,672
Price level (US = 100)93.7
Housing price level (US = 100)80.5
Residential electricity price15.9 cents per kWh

Rent, home value, property tax and income: Census Bureau, American Community Survey 2025. Price levels: BEA Regional Price Parities 2024. Electricity: EIA, year to date through August 2026.

Back to the state overview · Methodology and sources

Questions

Living in South Carolina: common questions

Does South Carolina have a state income tax?

South Carolina state income tax: Graduated, top rate 5.21% from $30,000 of taxable income (single filer). Federal income tax applies in addition, as in every state.

What is the sales tax in South Carolina?

The statewide sales tax rate in South Carolina is 6%. Counties and cities may add local rates.

How much does housing cost in South Carolina?

In South Carolina the median gross rent is $1,395 per month and the median value of an owner-occupied home is $306,200, according to the Census Bureau American Community Survey 2025.

Who counts as a resident of South Carolina for income tax?

South Carolina treats a person as resident if domiciled in the state; it has no minimum day-count test such as 183 days.

Information, not tax or legal advice. Rates are statutory state rates for the stated year; local income, sales and property taxes, deductions and federal tax are not included. Statistics are the latest official releases for the year shown. Confirm your own position with the state revenue department or a tax adviser.

Plan the move with a specialist

Residence, tax domicile and timing decide what a move is worth. Our consultants help you weigh state tax, cost of living and your immigration status together, in confidence.

Book a consultation
South CarolinaConfidential consultation
Consult