Jurisdiction detail
South Carolina tax guide
A seeded subnational profile for South Carolina, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
South Carolina Department of Revenue
Overview
South Carolina has been reducing its individual income tax. Property taxes are relatively low; agricultural and primary residence assessments receive favorable treatment.
Individual income tax
South Carolina's progressive personal income tax tops at 6.4 percent with scheduled reductions.
Type: progressive
Business tax
South Carolina corporate income tax at 5 percent.
Reference rate: 5%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 6%
Local rates add 0 to 3 percent.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit South Carolina Department of RevenuePrimary sources
- South Carolina Department of RevenueVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.