If you’re new to South Carolina, welcome! The SCDOR wants to make sure you have all the information you need to understand our state’s taxes. 

South Carolina grew faster than any other state in 2023, gaining more than 90,000 residents, according to the U.S. Census. If you’re one of those new South Carolinians, or plan to move to our state soon, remember that each state handles taxes differently. 

New South Carolinians who have questions about state taxes should start with the SCDOR’s new Moving to SC webpage, a jumping off point that directs visitors to more in-depth resources to have handy as they settle into the Palmetto State.

A closer look:

The SCDOR is committed to helping our newest neighbors find the resources they need to answer their questions about South Carolina Income Tax, Sales Tax, and Property Tax. Here are some of the basics that all new residents need to know:

• ​All South Carolina residents and individuals who earn income in South Carolina must file an SC Individual Income Tax return annually, generally due April 15.
  
• During your first year in S​outh Carolina, you're considered a part-year resident. You may file as a full-year resident or a non-resident, and this video can help you make the best decision.
  
  
• Your federal taxable income is the starting point to determine your state Income Tax liability. Our top tax rate is 6.2% for 2024.
  
• If you're starting a business in South Carolina, register for the licenses and tax accounts you need using the SCDOR's Business Tax Application, available at dor.sc.gov/register.
  
• The statewide Sales & Use Tax rate is 6%. Some counties and municipalities may add additional 1% local taxes.
• Counties administer most Property Taxes in South Carolina, not the SCDOR.
  
• Contact your county for more information.​
  

The SCDOR is now on Instagram!
Follow us on Instagram to learn more about job openings, upcoming Taxpayer Education events, tax tips, and more. Check us out at @theSCDOR to get started!

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