Charleston-area local taxes
Charleston-Area Sales Tax Rates: Charleston, Berkeley and Dorchester Counties
Every municipality and unincorporated area in Charleston and Berkeley counties has a 9% combined sales tax rate: the 6% state rate plus 3% in local taxes. Dorchester County is 7%, which matters because Summerville and North Charleston both extend into it. The rate that applies is the one where the sale is delivered, not where your business is based.
- Charleston and Berkeley counties: 9% general rate, 10% on accommodations, 2% on unprepared food.
- Dorchester County: 7% general rate, 8% on accommodations, 1% on unprepared food.
- Summerville is 9% in its Berkeley and Charleston County parts and 7% in its Dorchester County part; North Charleston and Lincolnville split the same way.
- Use the code for the municipality where goods are delivered; outside any town limits, use the county's unincorporated code.
- Local taxes go on the ST-389 schedule with your state return. Hospitality and local accommodations taxes do not.
Who this applies to
- Retailers and online sellers delivering to Charleston, Berkeley or Dorchester County addresses
- Businesses with locations in more than one Lowcountry county
- Contractors and businesses checking use tax on purchases brought into the area
- Bookkeepers setting up point-of-sale or e-commerce tax rates
Who this may not apply to
- Local hospitality taxes and local accommodations taxes, which are filed with the city, town or county and not shown on the SCDOR chart
- Sales of services that South Carolina does not tax
Where the 9% comes from
South Carolina's state sales tax is 6%. Counties can add local sales taxes if voters approve them, and the SCDOR collects them on the same return. Charleston and Berkeley counties each levy three, Dorchester County one.
| Local tax | Charleston County | Berkeley County | Dorchester County |
|---|---|---|---|
| Local Option (property tax relief) | 1%, since 1 July 1991 | 1%, since 1 May 1997 | None |
| Transportation | Yes (1% combined on the City of Charleston's chart) | 1%, since 1 May 2023 | 1%, since 1 May 2023 |
| Education Capital Improvement | 1%, since 1 March 2023 | 1%, since 1 March 2023 | None |
| Combined general rate with the 6% state tax | 9% | 9% | 7% |
Rates by municipality
| Location | General rate | Accommodations | Unprepared food |
|---|---|---|---|
| Awendaw | 9% | 10% | 2% |
| Charleston | 9% | 10% | 2% |
| Folly Beach | 9% | 10% | 2% |
| Hollywood | 9% | 10% | 2% |
| Isle of Palms | 9% | 10% | 2% |
| James Island | 9% | 10% | 2% |
| Kiawah Island | 9% | 10% | 2% |
| Lincolnville | 9% | 10% | 2% |
| McClellanville | 9% | 10% | 2% |
| Meggett | 9% | 10% | 2% |
| Mount Pleasant | 9% | 10% | 2% |
| North Charleston | 9% | 10% | 2% |
| Ravenel | 9% | 10% | 2% |
| Rockville | 9% | 10% | 2% |
| Seabrook Island | 9% | 10% | 2% |
| Sullivans Island | 9% | 10% | 2% |
| Summerville | 9% | 10% | 2% |
| Unincorporated Charleston County | 9% | 10% | 2% |
| Location | General rate | Accommodations | Unprepared food |
|---|---|---|---|
| Bonneau | 9% | 10% | 2% |
| Charleston | 9% | 10% | 2% |
| Goose Creek | 9% | 10% | 2% |
| Hanahan | 9% | 10% | 2% |
| Jamestown | 9% | 10% | 2% |
| Moncks Corner | 9% | 10% | 2% |
| North Charleston | 9% | 10% | 2% |
| St. Stephen | 9% | 10% | 2% |
| Summerville | 9% | 10% | 2% |
| Unincorporated Berkeley County | 9% | 10% | 2% |
| Location | General rate | Accommodations | Unprepared food |
|---|---|---|---|
| Harleyville | 7% | 8% | 1% |
| Lincolnville | 7% | 8% | 1% |
| North Charleston | 7% | 8% | 1% |
| Reevesville | 7% | 8% | 1% |
| Ridgeville | 7% | 8% | 1% |
| St. George | 7% | 8% | 1% |
| Summerville | 7% | 8% | 1% |
| Unincorporated Dorchester County | 7% | 8% | 1% |
Three rates, not one
- General rate: most sales of tangible goods.
- Accommodations: lodging rented for less than 90 days. The state portion becomes 5% sales tax plus 2% accommodations tax, and local sales taxes are added, giving 10% in Charleston and Berkeley counties and 8% in Dorchester County. Local accommodations taxes are on top and are not on the chart.
- Unprepared food: groceries eligible for purchase with SNAP benefits are exempt from the state tax, so only the local taxes the SCDOR lists for food apply, 2% in Charleston and Berkeley counties and 1% in Dorchester County.
One more statewide rule appears on the chart: a buyer aged 85 or older is entitled to a 1% exemption from the state sales tax on purchases for personal use, with proof of age at the time of sale.
Picking the right code
The ST-575 instructions say that if goods are delivered inside the municipal limits of a city or town, you use that municipality's code; otherwise you use the county's unincorporated code. Within Charleston County the total is 9% either way, so the rate does not change, but the codes on your ST-389 decide which local governments receive the money. Across the Dorchester County line the rate itself changes by two points.
Four municipalities in this area sit in more than one county: Charleston (Berkeley and Charleston), North Charleston and Summerville (all three counties) and Lincolnville (Charleston and Dorchester). A Summerville mailing address can be 9% or 7%, and some Summerville addresses are outside the town entirely. The SCDOR's District Information search map and MyDORWAY, which updates when rates change, are the tools for confirming a delivery address.
When rates change
Local taxes start after a voter referendum, and the SCDOR says a new local option tax typically takes effect on 1 May after a November election. The SCDOR posts upcoming changes on its Local Sales Taxes page. If you sell across the region, check that page each spring before 1 May and update your point-of-sale or e-commerce settings.
How we help
Haigler CPA Group reviews how your sales are coded by location, reconciles the ST-3 and ST-389 to your books, and corrects rate tables for businesses that deliver into more than one county.
Want this worked out for your situation?
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Sources
- SCDOR — Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26)
- SCDOR — Local Sales Taxes (local tax types, effective dates, recent changes)
- SCDOR — Form ST-500, state map of counties with local taxes
- SCDOR — Accommodations tax
- City of Charleston — Accommodations Tax for STRs (local tax breakdown)
South Carolina publishes new guidance and local governments change their rates, so check the source pages for anything that has moved since the date above. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions people ask about this
What is the sales tax rate in Summerville?
It depends on the county. According to SCDOR Form ST-575, the Town of Summerville is 9% in its Berkeley and Charleston County parts and 7% in its Dorchester County part. Addresses outside the town limits use the county's unincorporated rate.
Why does the City of Charleston have a Berkeley County code?
Part of the City lies in Berkeley County. Both parts are 9%, but each has its own local tax codes so the revenue goes to the right county.
Is the Charleston-area sales tax rate on groceries lower?
Yes. Unprepared food is exempt from the 6% state tax, and ST-575 shows a 2% total on unprepared food in Charleston and Berkeley counties and 1% in Dorchester County. Prepared food is taxed at the full rate.
Does the 9% include the hospitality tax?
No. The 9% is sales tax reported to the SCDOR. Most local governments in the area add a separate 2% hospitality tax on prepared food and beverages, which is filed with the city, town or county.
Keep reading
- South Carolina Sales Tax for Small BusinessSales tax is the obligation small businesses most often discover late, because nothing about it is triggered by profit. It is triggered by making a sale, and it starts on the first one.
- SC use taxSouth Carolina use tax is owed by the buyer when tangible goods are bought for use in South Carolina and the seller did not collect South Carolina sales tax. The rate is the same as sales tax: the 6% state rate plus the local rate where the item is used. Individuals usually report it on their income tax return; businesses report it on a sales and use tax return or a UT-3.
- Hospitality tax on food and drinkMost Charleston-area cities and towns charge a 2% local hospitality tax on prepared meals and beverages, on top of sales tax. It is not reported to the SCDOR: you file a separate monthly return, usually by the 20th, with the city, the town or Charleston County acting as its collector. A restaurant meal in the City of Charleston carries 9% sales tax plus 2% hospitality tax.
- Accommodations tax by townA short-term rental or hotel room in the Charleston area carries two layers of tax: 10% reported to the SCDOR in Charleston and Berkeley counties (8% in Dorchester County), plus local accommodations taxes reported to the county or town. In Charleston County, the county's 2% fee applies everywhere, and eight cities and towns add 1% or 2% on top, all collected by Charleston County Revenue Collections. A City of Charleston property in Charleston County totals 14%.
- Local business licenses by townIn the Charleston area you need a business license from each city, town or county where you do business, not just where your office is. Charleston County Revenue Collections licenses unincorporated Charleston County and seven municipalities, including North Charleston and James Island. The City of Charleston, Mount Pleasant, Summerville, Isle of Palms, Kiawah Island and Hanahan run their own offices. Every one renews by April 30.
- South Carolina tax guideHow South Carolina taxes income, businesses and property, and what the Charleston area adds on top, with the state or local source beside every rule.
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