South Carolina Boat Tax Calculator

REF: SC-TAX-REG-2026

Calculate the one-time sales tax and estimated annual personal property tax for buying and registering a boat in South Carolina. In SC, marine sales tax is capped at $500 max under the Casual Excise Tax rule, while annual county property taxes depend on local millage rates and assessed value.

INPUT PARAMETERS
> SYS_UNIT:
Total selling price of vessel
For registration fees
SC titles motors separately
County property tax rate
> ONE-TIME SALES TAX
$500.00
(Capped at $500)
> EST. ANNUAL PROPERTY TAX
$656.25
(Based on 10.5% assessment)
> TOTAL ESTIMATED FIRST YEAR TAXES & FEES
$1,186.25

South Carolina Boat Tax & Registration Rules

South Carolina offers one of the most boat-friendly tax caps in the United States for purchasing a vessel, but owners should be aware of ongoing annual property taxes levied by individual counties.

Key Tax Breakdown:

  • The $500 Sales Tax Cap: Under SC Casual Excise Tax regulations, the maximum sales tax on a boat purchase is 5% of the purchase price, but strictly capped at a maximum of $500. Whether you buy a $10,000 skiff or a $2,000,000 yacht, your state sales tax will not exceed $500.
  • Outboard Motor Titling: South Carolina is unique in requiring separate titles and registrations for outboard motors of 5 horsepower or greater. The same $500 sales tax cap applies to outboard motors when purchased separately.
  • Annual Personal Property Tax: Boats in SC are taxed as personal property. The South Carolina Department of Revenue assesses watercraft at 10.5% of fair market value. That assessed value is multiplied by your local county's millage rate (typically between 0.200 and 0.400) to determine your annual bill.
  • SCDNR Registration Fees: Watercraft registrations through the South Carolina Department of Natural Resources (SCDNR) are valid for 3 years and cost $30 for boats up to 16 feet, $50 for boats 16 to 26 feet, and $100 for vessels over 26 feet.
Pro Tip: If you move your boat to South Carolina from another state and keep it in SC waters for more than 180 consecutive days, it becomes subject to SC DNR registration and local county personal property taxes.