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South Carolina Car Sales Tax Calculator (2026)

Estimated tax in South Carolina

$500

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Taxable amount
$30,000.00
State tax
$500.00

South Carolina's Infrastructure Maintenance Fee (IMF) is 5%. On a $30,000 car, tax comes to $500.

By . Checked against state sources on .

What to know in South Carolina

  • South Carolina charges a 5% Infrastructure Maintenance Fee instead of sales tax on a vehicle, capped at $500.
  • Any vehicle with a net price of $10,000 or more pays the full $500 fee.

South Carolina rates and rules

Infrastructure Maintenance Fee (IMF)
5%, capped at $500.00
Local tax
None on vehicles
Trade-in
Full credit: reduces the taxable price
Manufacturer rebate
Taxed: tax is figured before the rebate

What you would pay in South Carolina: three examples

Figured with South Carolina's rules for a buyer from a dealer.

  • Used car, no trade-in$500

    $18,000 price. Taxed on $18,000.

  • New car with a trade-in$500

    $35,000 price, $10,000 trade-in. Taxed on $25,000. The trade-in does not lower the tax.

  • New car with a trade-in and a rebate$500

    $45,000 price, $15,000 trade-in, $2,000 rebate. Taxed on $30,000. The trade-in does not lower the tax. The rebate does not lower the tax.

These examples treat the agreed price as the taxable price. Where a state uses a book value instead, the tax can differ.

Car sales tax by city in South Carolina

South Carolina has no local tax on vehicles, so buyers in Charleston, Columbia and North Charleston and everywhere else in South Carolina are figured at the same state rate: $500 on a new $30,000 car. Whether the tax applies to your purchase still depends on the rules above.

Special cases in South Carolina

The calculator covers a car bought from a dealer. These rules apply to other ways of buying or bringing a car to South Carolina.

Buying from a private seller
A car bought from a private seller pays the Infrastructure Maintenance Fee of 5% of the purchase price, capped at $500, when it is titled at the SCDMV. The law measures the fee on fair market value, defined as the total purchase price less any trade-in, or the value in a national used-car guide adopted by the SCDMV, less any trade-in. (dmv.sc.gov, checked Nov 10, 2026)
A car received as a gift
A car transferred to a member of the immediate family (spouse, parents, children, sisters, brothers, grandparents or grandchildren) is excluded from the Infrastructure Maintenance Fee. Transfers to a legal heir, legatee or distributee are also excluded. (scstatehouse.gov, checked Nov 10, 2026)
Moving to South Carolina with your car
A car already titled or registered in another state by its owner pays a one-time $250 Infrastructure Maintenance Fee when first registered in South Carolina, instead of the 5% fee. Active-duty members of the U.S. Armed Forces, their spouses and dependents do not pay this $250 fee. (scstatehouse.gov, checked Nov 10, 2026)
Active-duty military
South Carolina residents serving in the Armed Forces pay the Infrastructure Maintenance Fee when buying a car like other buyers. The one-time $250 fee on a car first registered in another state does not apply to active-duty members, their spouses or dependents. (dmv.sc.gov, checked Nov 10, 2026)
Deadline to pay
South Carolina law requires a newly purchased vehicle to be registered within 45 days of the purchase date. A dealer collects the Infrastructure Maintenance Fee and generally handles titling and registration; a buyer from a private seller pays the fee when titling at the SCDMV. (dmv.sc.gov, checked Nov 10, 2026)
Paying late
Registering a newly acquired vehicle late adds a penalty of $10 at 46 to 60 days, $25 at 61 to 75 days, $50 at 76 to 135 days and $75 after 135 days. Driving a vehicle whose registration was not obtained within 30 days of when it was required is a misdemeanor. (dmv.sc.gov, checked Nov 10, 2026)

South Carolina compared with other states

South Carolina ranks 5th lowest of all 50 states and the District of Columbia for tax on a $30,000 car. See all states.

Tax on a $30,000 car before trade-in, in nearby states. You generally pay tax based on where you register the car.

South Carolina car sales tax: common questions

What is the car sales tax rate in South Carolina?

South Carolina charges 5% (Infrastructure Maintenance Fee (IMF)). There is no local tax on vehicles, so the rate is the same everywhere in South Carolina.

How much is sales tax on a $20,000 car in South Carolina?

About $500, for a car bought from a dealer before any trade-in or rebate. Enter your own price and city in the calculator above for an estimate; the dealer and the tax agency set the final amount.

Does a trade-in lower the car sales tax in South Carolina?

Yes. South Carolina taxes the price minus the trade-in value. On a $30,000 car, a $10,000 trade-in saves about $0 in tax.

Is a manufacturer rebate taxed in South Carolina?

Yes. South Carolina figures the tax on the price before the manufacturer rebate, so a rebate does not lower the tax.

Do you pay sales tax on a used car bought from a private seller in South Carolina?

A car bought from a private seller pays the Infrastructure Maintenance Fee of 5% of the purchase price, capped at $500, when it is titled at the SCDMV. The law measures the fee on fair market value, defined as the total purchase price less any trade-in, or the value in a national used-car guide adopted by the SCDMV, less any trade-in.

Is a car received as a gift taxed in South Carolina?

A car transferred to a member of the immediate family (spouse, parents, children, sisters, brothers, grandparents or grandchildren) is excluded from the Infrastructure Maintenance Fee. Transfers to a legal heir, legatee or distributee are also excluded.

Do new residents pay tax on a car they bring to South Carolina?

A car already titled or registered in another state by its owner pays a one-time $250 Infrastructure Maintenance Fee when first registered in South Carolina, instead of the 5% fee. Active-duty members of the U.S. Armed Forces, their spouses and dependents do not pay this $250 fee.

What is the deadline after buying a car in South Carolina, and what if you are late?

South Carolina law requires a newly purchased vehicle to be registered within 45 days of the purchase date. A dealer collects the Infrastructure Maintenance Fee and generally handles titling and registration; a buyer from a private seller pays the fee when titling at the SCDMV. Registering a newly acquired vehicle late adds a penalty of $10 at 46 to 60 days, $25 at 61 to 75 days, $50 at 76 to 135 days and $75 after 135 days. Driving a vehicle whose registration was not obtained within 30 days of when it was required is a misdemeanor.

How we calculate this

We start from the price and subtract the trade-in credit, then apply the Infrastructure Maintenance Fee (IMF).

The full method is on our methodology page.

Sources

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