Income Tax

The state income tax structure follows the federal income tax laws. Your federal taxable income is the starting point in determing your state liability. The tax rates range from 2.5%-7.0% of your federal taxable income.

Property Tax

Personal property tax must be paid on motor vehicles annually before a vehicle license will be issued. Homes, RV's, trucks, boats, motorcycles, and land etc. are subject to personal tax. Household good are not taxed.

Sales and Use Tax

A 6% sales tax (5% state and 1% local option) is imposed on the retail sale of goods and certain services in Charleston and Berkeley Counties. There is a 5% state sales tax imposed in Dorchester County on the purchase of food, personal effects, and other items.

You will pay a 8% sales tax at Charleston restaurants & 11.5% on accommodations.

A maximum sales tax of $300 is imposed on purchases of motor vehicles and boats as well as leased vehicles.