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Moving from North Carolina to South Carolina

At $100,000 a single filer pays $763 a year for moving from North Carolina to South Carolina$64 a month. North Carolina charges $3,481 at that income and South Carolina charges $4,244, an effective 3.48% against 4.24%.

The gap is not constant. At $50,000 it is $487; at $500,000 it is $5,643. North Carolina is a flat-rate state and South Carolina is graduated, which is why the gap widens as income rises.

Change at $100,000
+$763
per year, single
Per month
+$64
Top marginal rate
3.99% → 5.21%
People who moved
33,151
in 2024

The move priced at every income

State income tax in both jurisdictions for tax year 2026, at the standard tiers. Change the filing status to see how the answer moves.

State income tax in North Carolina and South Carolina at incomes from $50,000 to $500,000, tax year 2026
IncomeNorth Carolina taxSouth Carolina taxChange per yearChange per monthEffective rate
$50,000$1,486$1,000−$487−$412.97%2.00%
$75,000$2,484$2,657+$174+$143.31%3.54%
$100,000$3,481$4,244+$763+$643.48%4.24%
$150,000$5,476$6,849+$1,373+$1143.65%4.57%
$250,000$9,466$12,059+$2,593+$2163.79%4.82%
$500,000$19,441$25,084+$5,643+$4703.89%5.02%

Want a figure for your own income? Open this pair in the moving calculator, which also takes Maryland county and New York City local taxes.

Both states at $100,000

North Carolina (leaving)

$100,000 · Single · TY2026
Estimated state tax
$3,481
Effective rate
3.48%
Top marginal rate
3.99%
Rank of the states
21st
of 50 · lowest first
Burden relative to the highest-taxing state at this income−$246 vs median state

North Carolina (leaving) brackets, deductions and sources →

South Carolina (arriving)

$100,000 · Single · TY2026
Estimated state tax
$4,244
Effective rate
4.24%
Top marginal rate
5.21%
Rank of the states
33rd
of 50 · lowest first
Burden relative to the highest-taxing state at this income+$517 vs median state

South Carolina (arriving) brackets, deductions and sources →

How many people make this move

33,151 people moved from North Carolina to South Carolina in 2024, give or take 5,633 — the American Community Survey is a sample, and its margin of error on a flow this size is wide. That makes it the 11th busiest of the 40 routes this site covers.

The traffic runs both ways: 29,982 people moved the other way, from South Carolina to North Carolina, in the same year. That is a net 3,169 toward South Carolina. The return trip has its own page: moving from South Carolina to North Carolina.

Movers: U.S. Census Bureau, Table 1. State-to-State Migration Flows: 2024 (American Community Survey 1-year estimates) (retrieved 2026-09-19). Universe: population 1 year and over in the united states. Tax figures are computed from each state's own rate schedule and are unrelated to this dataset.

What else changes between North Carolina and South Carolina

Capital gains. A long-term gain meets a top rate of 4.25% in North Carolina and 3.36% in South Carolina.

North Carolina, today: North Carolina taxes a capital gain at the ordinary rates, up to 4.25%. There is no preferential rate and no general exclusion.

South Carolina, after the move: South Carolina deducts 44% of net capital gain. The 2025 SC1040 instructions for line i say: "Net capital gains included in taxable income are reduced by 44% for South Carolina Income Tax purposes." Against the 6% top rate that is an effective 3.36%. Compare every state.

Retirement income. South Carolina: Social Security benefits and railroad retirement taxed for federal purposes are exempt from South Carolina income tax. Because they are not in South Carolina taxable income, they are also not eligible for the general retirement income deduction. Compare every state.

Direction of travel. North Carolina's top rate has fallen 1.26 points since 2021. South Carolina's top rate has fallen 1.79 points since 2021. North Carolina history · South Carolina history.

What this does not answer

State income tax only. Property tax, sales tax and housing costs usually matter more to a moving decision than the figures on this page, and none of them is here.

A full year in each state. In the year you move you will normally file part-year returns in both, splitting the income between them, so neither column is what you will actually pay that year.

Rates are tax year 2026. Sources: North Carolina Department of Revenue and South Carolina Department of Revenue. How we verify this data · Disclaimer