No state death tax
South Carolina Estate and Inheritance Tax in 2026
No current South Carolina estate or inheritance tax on a 2026 or 2027 death. South Carolina's estate tax equals a federal credit that is no longer available, so it produces no current tax.
Updated 2 primary sources citedEditorial policy
South Carolina and federal death-tax estimate
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- Total estimated death taxes
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- South Carolina death tax
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- Federal estate tax
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Full federal worksheet with credits, GST and payments · What each input means
Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.
The primary-source rule for South Carolina
South Carolina Code 12-16-510 bases the estate tax on the federal credit defined in 12-16-20. Because that federal state death-tax credit is no longer available, the linked state tax has no current amount. This conclusion follows the statutory formula, not a new state exemption threshold.
South Carolina collection by affidavit
S.C. Code § 62-3-1201 allows personal property to be collected by affidavit 30 days after death when the probate estate, net of liens, does not exceed forty-five thousand dollars.
Read the credit definition before applying the statute
South Carolina's code still describes estate-tax imposition, but section 12-16-510 uses the defined federal credit as its amount. Because that state death-tax credit is unavailable for a current federal estate, the formula supplies no positive state estate tax. This is an inference from the statutory formula and current federal mechanism, rather than a claim that the chapter has been wholly repealed.
A modern federal deduction for state death taxes cannot be substituted into the credit term. Doing so would manufacture South Carolina tax without statutory support. Likewise, the federal basic exclusion should not be labeled a South Carolina exemption. Keep the source's definition and imposition provisions together when documenting why a large 2026 resident estate has a zero local estate-tax amount.
The chapter contains other historical provisions, and this profile does not resolve every historic transfer or trust question under them. Identify the original death or transfer date if a legacy notice is involved. For a new estate with Maryland property connections, review Maryland separately; the federal tool below accepts prepared deductions and approved credits without deciding that state's allocation or recipient exemptions.
Sources reviewed October 1–2, 2026. Settlement statutes read October 5, 2026. Prepare federal inputs or compare South Carolina with the other no-tax states.
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