South Carolina
Estate planning basics in South Carolina
South Carolina has no state estate tax, has no inheritance tax, is not a community property state, and does not have a transfer on death deed. The details are below, in plain words, as Legacy Guard shows them to families in South Carolina.
| Estate tax | None |
|---|---|
| Inheritance tax | None |
| Community property | No. South Carolina is not a community property state. |
| Small estate limit | Affidavit for personal property up to $45,000 (adjusted for inflation), 30 days after death, filed with the probate court. |
| Transfer on death deed | No. South Carolina does not have a transfer on death deed for real estate. |
| Probate | South Carolina probate goes through the county probate court and stays open at least eight months for creditor claims, with a fee based on the estate's size. A living trust is commonly used to avoid it. |
| Homestead | South Carolina's homestead exemption removes the first $50,000 of a home's value from property tax for owners 65 and over or disabled, and protects about $75,000 of equity (adjusted yearly) from creditors. |
| Vehicles | No beneficiary designation on a vehicle title. A vehicle passes through the estate or by the small estate affidavit. |
| Last reviewed | October 21, 2026 |
State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.
What this means for your plan
- South Carolina has no state estate tax, so only the federal exemption of $15 million per person (2026) applies. Most families will not owe federal estate tax, but a plan still decides who gets what and how smoothly.
- South Carolina does not have a transfer on death deed for real estate, so a home passes by will, by joint ownership, or through a trust. That is one reason living trusts are common here.
- Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.
Questions about South Carolina
- Does South Carolina have an estate tax?
- No. South Carolina has no state estate tax. The federal estate tax exemption is $15 million per person for 2026.
- Does South Carolina have an inheritance tax?
- No. South Carolina does not tax what an heir receives.
- Is South Carolina a community property state?
- No. South Carolina is a common law property state. South Carolina probate goes through the county probate court and stays open at least eight months for creditor claims, with a fee based on the estate's size. A living trust is commonly used to avoid it.
- Does South Carolina allow a transfer on death deed for real estate?
- No. South Carolina does not have a transfer on death deed for real estate.
- What is the small estate limit in South Carolina?
- Affidavit for personal property up to $45,000 (adjusted for inflation), 30 days after death, filed with the probate court.
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