South Carolina’s general state sales and use tax rate is 6%. In certain counties, additional local sales and use taxes are imposed on top of the state rate. The general local sales and use tax collected on behalf of local jurisdictions is for school projects, road improvements, capital projects, and other purposes. Individual income tax rates range from 0% to a top rate of 7% on taxable income, and tax brackets are adjusted annually for inflation. That said, South Carolina does not impose an estate tax or a gift tax, but counties, cities, and school districts are authorized to impose ad valorem taxes on real and personal property. Local governments assess and collect most property taxes which support public schools and services.