Georgia vs South Carolina taxes,
the border-town breakdown

If you only read one table, read this one. Each row is expanded in its own section below.

South Carolina looks cheaper on the headline rates for most working households in 2026: a lower effective income tax, a property-tax system built around owner-occupants, and a half-point less at the register. Georgia answers with a one-and-done car tax and a bigger retirement exclusion. The honest version is that neither side wins all five, and your county, your district, and your income mix decide your bill. The sections below show the math so you can run your own.

Georgia taxes income at a single flat rate: 4.99% for tax year 2026. That rate is brand new. House Bill 463, signed in 2026, cut the flat rate from 5.19% to 4.99% retroactive to January 1, 2026, and wired in future annual cuts of 0.125% toward a 3.99% floor if state revenue targets keep being met. The same bill raised Georgia's standard deduction to $15,000 for single filers and $30,000 for married couples filing jointly. Source: HB 463 bill text; Smoke Signals News reporting on Gov. Kemp's signing (2026).

South Carolina went the other direction structurally. Yes, South Carolina has a state income tax. Beginning with tax year 2026, H.4216 (signed April 15, 2026) replaced the old three-bracket system with two rates: 1.99% on taxable income up to $30,000, and 5.21% on taxable income above $30,000. The same law created the South Carolina Income Adjusted Deduction: $15,000 for single filers, $22,500 for heads of household, and $30,000 for joint filers, phasing out as income rises. It also means South Carolina now starts its math from federal adjusted gross income instead of federal taxable income. Source: SC Governor's office press release, April 15, 2026; H.4216 bill text.

What that means on a paycheck, using $75,000 of taxable income as the example (taxable income means after deductions, not your gross salary; both states have their own standard deductions and adjustments, so treat this as a sketch, not a quote):

• Georgia: $75,000 x 4.99% = $3,742.50
• South Carolina: $30,000 x 1.99% ($597) + $45,000 x 5.21% ($2,344.50) = $2,941.50

At equal taxable income, South Carolina comes out about $800 lighter here. Remember the two states build "taxable income" differently, so your real gap depends on which deductions you qualify for on each side.

One thing cross-river commuters ask about: if you live in one state and work in the other, you will file returns in both. Both states offer a credit for income tax you paid to the other state, so the same dollar is not taxed twice. The first year you do this, use a preparer. The residency rules have fine print that this page will not try to summarize.

Sources: Georgia HB 463 (2026); SC Governor's office, April 15, 2026; H.4216 bill text.

This is the category where the two states are built differently, not just rated differently.

On the Georgia side, homes are assessed at 40 percent of fair market value (Georgia Department of Revenue). Richmond County then applies its 2026 net millage by district: Urban 28.284, County with fire 26.28, Hephzibah 24.939, Blythe with fire 26.839 (Richmond County Tax Commissioner, checked September 2026). The standard homestead exemption subtracts $2,000 from assessed value, and 2026 brings a new $18,000 state Property Tax Relief Grant for homesteads filed before April 1 (HB 439, signed May 12, 2026). The full Augusta walkthrough, with the math worked out and every deadline, is on our Augusta property tax page.

On the South Carolina side, owner-occupied homes are assessed at 4 percent of fair market value, versus 40 percent in Georgia (Lexington County Auditor, "Moving to S.C." publication). Then Act 388 of 2006 exempts those homes from the school operating millage, which is usually the largest levy on any bill (bond-debt millage still applies). Seniors 65 and older, the legally blind, and the permanently and totally disabled can claim a $50,000 homestead exemption off fair market value, after one full calendar year of South Carolina residency (same source).

A sketch, not a quote, on a $250,000 home:

• Augusta (Urban district, standard homestead, 2026 grant): assessed at $100,000, minus $18,000 grant, minus $2,000 homestead = $80,000 taxable. $80,000 x 0.028284 = about $2,263 a year.
• North Augusta (county portion only): $250,000 x 4% = $10,000 assessed. Aiken County's proposed FY2026-27 county millage is 67.3 mills (first reading, May 2026, reported by Augusta Today), which would make the county slice about $673 a year. The school operating levy is exempt under Act 388. City millage and school-bond millage add on top, and we could not verify the combined North Augusta total from an official source, so check the Aiken County Auditor for your address.

The structure favors South Carolina owner-occupants by a wide margin, and that is before exemptions. Augusta's 2026 grant narrows the gap for this year, but the grant is a one-year program while the 4 percent ratio and Act 388 are the permanent shape of the South Carolina side.

Sources: Georgia Department of Revenue; Richmond County Tax Commissioner; Lexington County Auditor "Moving to S.C."; Augusta Today, May 11, 2026 (Aiken County budget first reading).

Augusta's total sales tax is 8.5 percent: Georgia's 4 percent state rate plus Richmond County and city add-ons (Georgia Department of Revenue county rate chart, effective July 1 through September 30, 2026). North Augusta's total is 8 percent: South Carolina's 6 percent state rate plus Aiken County's capital projects and education levies. Aiken County reimposed its 1 percent Capital Projects Tax effective May 1, 2026, keeping the combined rate at 8 percent (South Carolina Department of Revenue, Information Letter 26-5; SC DOR Form ST-575).

On a $100 purchase, that is a difference of 50 cents. It will not decide where you live, but North Augusta residents notice it on big purchases, and Augusta residents notice it the other way. For more on the South Carolina side of the river, see North Augusta, SC.

Georgia charges TAVT, the Title Ad Valorem Tax: 7 percent of fair market value, paid once when you title the vehicle (3 percent for new residents bringing a car in, if you register within 30 days; 0.5 percent for transfers between immediate family members). There is no annual vehicle property tax in Georgia. Sources: Georgia Department of Revenue; Georgia Attorney General's Consumer Protection Division.

South Carolina charges two things. First, the Infrastructure Maintenance Fee: 5 percent of the price or fair market value, capped at $500, paid when you first register the vehicle in the state. Bring a car you already own across the state line and the fee is a flat $250. Second, an annual personal property tax on the vehicle, every year you own it, figured at a 6 percent assessment ratio times your local millage (South Carolina Department of Revenue, Information Letter 17-8; Lexington County Auditor).

On a $30,000 car:

• Georgia: $2,100 once, then nothing annual. A new resident bringing the same car pays $900.
• South Carolina: $500 in year one ($250 if you brought the car with you), then the annual property tax every year after. At Aiken County's proposed 67.3 mills, the county slice on a $30,000 car runs about $121 a year, before city millage.

Buy a car and keep it for a decade, and Georgia's one payment wins. Move to North Augusta with two paid-off cars, and South Carolina's $250 flat fee per car is the cheaper welcome.

Taxes treat retirees differently on both sides, and this is where the details matter most.

Georgia excludes retirement income generously, and the 2026 changes made it more generous. Taxpayers 65 and older may exclude up to $65,000 per person of retirement income (pensions, IRA and 401(k) distributions, interest, dividends, capital gains, rental income, with a small earned-income allowance inside the cap). Ages 62 to 64 get $35,000 per person. The 65-plus exclusion rises to $70,000 per person for tax years beginning January 1, 2027. Social Security: fully exempt at all ages. Military retirement: beginning with tax year 2026, retirees of any age may exclude up to $65,000 of military retirement income, per 2026 reporting on the new law. Confirm that figure with the Georgia Department of Revenue before acting on it. Sources: O.C.G.A. 48-7-27(a)(5); HB 463 (2026); Georgia Department of Revenue Retirees FAQ; TheStreet, September 2026.

South Carolina exempts Social Security too. Retirees 65 and older may deduct up to $15,000 of any income ($30,000 on a joint return if both spouses are 65+); under 65, a smaller retirement-income deduction applies, and the two share a $15,000-per-person combined ceiling. The standout for this region: military retirement income is fully deductible at any age under SC Code 12-6-1171. Given how many military retirees settle around Fort Gordon, that one line matters more here than the averages suggest. Sources: SC Department of Revenue, Revenue Ruling 21-13; SC Department of Revenue, Revenue Ruling 22-11.

For a retiree living mostly on Social Security, the two sides are close to a wash. For big 401(k) and pension draws, Georgia's $65,000 exclusion is the larger shelter. For career military retirees, South Carolina's full military-retirement deduction is hard to beat.

No side wins all five categories. Here is how the tradeoffs land for the households we hear from most:

• The high earner. South Carolina's 2026 rates usually produce the smaller income-tax bill at equal taxable income, as the $75,000 sketch above shows. Run both states' actual deduction math before deciding, because the taxable-income bases differ.
• The retiree. Georgia if your retirement income comes mostly from savings and pensions; South Carolina if it comes mostly from military retirement. Social Security-only households will barely feel the difference.
• The homeowner. South Carolina's structure favors owner-occupants: the 4 percent ratio plus the school operating exemption is a permanent advantage. Augusta's 2026 relief grant helps this year, but it is a one-year program.
• The car buyer. Georgia rewards buy-and-hold owners with a single payment. South Carolina is cheaper at the moment you move in with cars you already own.

Two more things worth knowing. First, our cost-of-living guide, publishing October 7, puts taxes next to housing, insurance, and everyday prices, because taxes are only one line in a budget. Second, the town-by-town version of this decision, with schools and commutes in the mix, is Evans vs. Augusta and Where to live: the CSRA town by town.

Before a move, run your own numbers with a preparer. The figures on this page are checked and sourced, but your income mix, your home's value, and your district decide your bill.

Figures we could not verify from an official source are not on this page, with two labeled exceptions: Aiken County's 67.3-mill rate is a reported proposal (not a confirmed adoption) used only for clearly marked sketches, and the combined North Augusta total millage is not stated anywhere on this page. When a number on this page goes stale, tell us and we will recheck it.