How Much Are Estate & Inheritance Taxes in South Carolina?
Estimate federal estate tax, state estate tax, and inheritance tax for an estate or trust. See which taxes apply in your state and how much beneficiaries may owe.
Frequently Asked Questions
No. South Carolina does not impose a state estate tax or inheritance tax. Only the federal estate tax applies, and it affects estates exceeding $15 million (2026). The One Big Beautiful Bill Act (P.L. 119-21 §70106) permanently set this exemption starting in 2026, indexed for inflation.
The federal estate tax exemption is $15 million per person (2026), with a top rate of 40%. Married couples can effectively shield $30 million using portability of the unused spousal exemption. The One Big Beautiful Bill Act (P.L. 119-21 §70106) permanently set this exemption starting in 2026, indexed for inflation.
Death taxes (estate and inheritance taxes) are separate from probate costs. Probate costs include attorney fees, executor fees, court filing fees, and publication costs. Death taxes are owed to the state or federal government on the value of the estate or inheritance. Both can apply to the same estate. Use the South Carolina probate calculator to estimate probate costs separately.
South Carolina Estate Planning Resources
In-depth guides covering South Carolina probate laws, trust requirements, and estate planning strategies.




