New to South Carolina? We're glad you're here!
If you’re new to South Carolina or are thinking of moving here, you may wonder how our taxes are different from your previous home. Great news—you’ve come to the right place. The SCDOR handles all statewide taxes, plus some licenses.
The basics:
- South Carolina has an Individual Income Tax, with a top rate of 6.0% for 2025.
- Most property taxes are administered by your county.
- The statewide Sales Tax rate is 6%, but your county may have additional local sales taxes.
- Residents age 85 or older get a 1% Sales Tax discount.
- South Carolina does not have an estate tax or a gift tax.
- South Carolina Individual Income Tax OverviewStill wondering if you need to file your South Carolina Income Tax return? Here are some filing…
- Learn about the SC Earned Income Tax Credit (EITC)Have you heard about South Carolina's Earned Income Tax Credit? To learn more about the credit or…
- IIT Checklist: Are you ready for tax season?Are you ready for tax season? Here's an IIT checklist to make sure you have everything you need…
- Earned Income Tax Credit (EITC)Have you heard about South Carolina's Earned Income Tax Credit? To learn more about the credit or…
- Where's My Refund?If you've already filed, check your refund status using our Where's My Refund tool, which is…
- A Guide to South Carolina TaxesNew to South Carolina? Welcome! Here’s a quick overview to help you learn about your state tax…
- Retirement Tax DeductionsPaying taxes while working is pretty straightforward. But, what about in retirement? This video…
- The Basics of Estimated Tax PaymentsIf you’re self-employed, do contract work, or don’t have taxes withheld from your income, you may…
- How To Choose a Tax PreparerAre you considering using a tax preparer to file your return? We have some tips to help you choose…
- IIT 101: Determining your SC Residency StatusIf you are a South Carolina resident, you are generally required to file an SC Income Tax return.…
Filing Individual Income Taxes
If you earn income in South Carolina, you’re required to file an SC Individual Income Tax return.
- South Carolina has a simplified Income Tax structure that follows federal Income Tax law. Your federal taxable income is the starting point in determining what you owe in SC Income Tax.
- Your SC IIT return is due annually at the same time as your federal return, generally April 15.
- Your tax rate depends on your income, and we adjust tax brackets annually.
- We recommend filing electronically. You may even qualify to file for free!
- If you're expecting a refund, choose direct deposit—it’s the fastest, safest, most secure way to receive your refund.
- If you owe money after filing, pay online using our free tax portal, MyDORWAY. Select Individual Income Tax Payment to get started.
- If you earn income that is not subject to withholding, you may have to make Estimated Tax payments quarterly.
Learn more about Individual Income Tax before you file.
Not sure if you’re a resident yet?
- You are considered a part-year resident during the first year you move to South Carolina and can choose the filing method that’s best for you:
- File as a resident. File an SC return including all federal taxable income and use the SC1040TC to claim a credit for Income Tax paid to another state.
or - File as a nonresident. File an SC return and attach a completed Schedule NR, including the income you earned in South Carolina.
- File as a resident. File an SC return including all federal taxable income and use the SC1040TC to claim a credit for Income Tax paid to another state.
- If you’re a resident of South Carolina but work in another state, you are taxed on all of your income regardless of where it is earned. To avoid double taxation, you can claim a tax credit from South Carolina for taxes you paid to the other state.
Check out our Determining a Taxpayer's Domicile for Income Tax Purposes guide for the complete breakdown on residency.
Starting and running a business
- If you are making sales in South Carolina or hiring employees, register with the SCDOR, then collect and pay business taxes.
- Use the Business Tax Application to apply for licenses (including a Retail License) and register for tax accounts. Common accounts include:
- As part of the Business Tax Application, you’ll sign up for MyDORWAY, where you can file returns and make payments online.
- If your business involves beer, wine, or liquor, you also need an ABL license from the SCDOR.
Visit South Carolina Business One Stop to learn more about requirements for your business.
State Property Taxes
- Most Property Taxes, including tax on cars and homes, are administered by your county, not the SCDOR.
- The SCDOR is responsible for granting Property Tax exemptions.
Need more help?
- Vehicle registration and driver’s licenses: SC Department of Motor Vehicles
- Boating, hunting, and fishing licenses: SC Department of Natural Resources
- Employment: SC Works
- All agencies: SC Department of Administration’s agency listing