Taxes in Spartanburg
South Carolina's real, two-bracket Act 110 income tax (1.99%/5.21%) applies to Spartanburg residents the same as statewide, layered with a combined sales tax that varies 6%-8% by special district within Spartanburg County and a real owner-occupied property tax discount.
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Learn moreSouth Carolina's Act 110 income tax -- restated as place-level context
Act 110 (H.4216), signed March 30, 2026, restructured South Carolina's income tax from three graduated brackets into two, effective for tax year 2026: 1.99% on the first $30,000 of SC taxable income, 5.21% above. This is neither a no-income-tax state nor a flat-rate state -- independently re-verified this session.
Spartanburg County's variable combined sales tax
Spartanburg County's combined sales tax rate varies 6%-8% depending on the specific special taxing district within the county, with a minimum combined county rate cited at 7.0% (6% state + up to 1% county). Confirm the exact rate for a specific address rather than assuming one flat figure.
Property tax: a real owner-occupied discount
South Carolina assesses owner-occupied primary residences at a 4% assessment ratio, versus 6% for second homes, rentals, and most commercial property -- a real, meaningful difference. Confirm specific Spartanburg County millage rates directly with the County Auditor for a target property.
Social Security exempt; retiree deductions are coordinated, not additive
South Carolina does not tax Social Security income at all. Residents 65+ get real, but coordinated rather than additive, deductions -- the honest combined ceiling for a single 65+ filer runs to $15,000 total. See retiring for the fuller mechanics.
Key takeaways
- South Carolina's Act 110 two-bracket income tax (1.99% under $30,000 SC taxable income, 5.21% above) applies to Spartanburg residents same as statewide.
- Spartanburg County's combined sales tax varies 6%-8% by special district -- no single flat rate applies countywide.
- South Carolina taxes owner-occupied primary residences at 4% of assessed value versus 6% for second homes.
- Social Security is fully exempt; the age-65/retirement-income deduction combination is coordinated and capped at $15,000 for a single 65+ filer.
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