South Carolina Vehicle Property Tax by County (2026)
South Carolina charges no sales tax on cars — just a one-time IMF (5%, capped at $500). What actually varies by county is the annual vehicle property tax, which runs from about $125 to $350+depending on your county's millage rate. Find yours below.
Verified July 2026 from SCDMV, SC DOR, and county auditors. Exact property tax is set by your county and tax district and changes annually — use your county auditor's official vehicle tax estimator for the precise figure.
| County | Property tax level | Car sales tax |
|---|---|---|
| Greenville | Higher | None (IMF only) |
| Richland | Higher | None (IMF only) |
| Charleston | Moderate | None (IMF only) |
| Horry | Lower | None (IMF only) |
| Spartanburg | Moderate | None (IMF only) |
| Lexington | Moderate | None (IMF only) |
| York | Moderate | None (IMF only) |
| Berkeley | Moderate | None (IMF only) |
| Anderson | Moderate | None (IMF only) |
| Beaufort | Moderate | None (IMF only) |
| Aiken | Moderate | None (IMF only) |
| Florence | Moderate | None (IMF only) |
| Dorchester | Moderate | None (IMF only) |
| Pickens | Lower | None (IMF only) |
| Sumter | Moderate | None (IMF only) |
Frequently asked questions
Does South Carolina charge sales tax on a car?
No. Instead of sales tax, SC charges a one-time Infrastructure Maintenance Fee (IMF) of 5% of the price, capped at $500. New residents bringing in an out-of-state vehicle pay a flat $250.
Why is South Carolina's vehicle property tax different by county?
SC assesses an annual vehicle property tax — the vehicle's value × 6% assessment ratio × your county's millage rate. Each county (and district within it) sets its own millage, so the annual bill ranges from about $125 in low-rate counties like Horry to $300+ in higher-rate counties like Richland and Greenville.
Do I pay the vehicle tax before or after registering?
Before. Your county treasurer bills the property tax, and it must be paid before the SCDMV will renew your registration. It's an annual bill, not a one-time cost.
Does South Carolina require a vehicle inspection?
No — South Carolina has no emissions testing and no safety inspection program. The county property tax is the only recurring local requirement.