Updated July 25, 2026. Quick answer (2026): Moving from Virginia to South Carolina in retirement, the change is narrower than the headline rate comparison suggests. Four separate taxes change when you move — state income tax on withdrawals, state estate tax, state inheritance tax, and what probate costs your heirs. Most comparisons only price the first one.
Virginia vs South Carolina: every tax that changes
| What changes | Virginia (leaving) | South Carolina (arriving) |
|---|---|---|
| State income tax | graduated, 2% to 5.75% top rate (top bracket starts at $17,000) | restructured for TY2026 by H.4216 (signed March 30, 2026): 1.99% on income under $30,000; 5.21% marginal rate above (tax = 5.21% of income minus $966); new SCIAD standard deduction ($15,000 single / $30,000 MFJ, income-limited); revenue triggers to cut the top rate further |
| Social Security | Not taxed (subtracted from federal AGI). | Not taxed (exemption preserved under H.4216). |
| Pension / 401(k) / IRA | Pensions, 401(k) and IRA withdrawals taxable; | Retirement income deduction (S.C. |
| Estate tax | none (repealed for deaths on/after 7/1/2007) | none |
| Inheritance tax | none | none |
| Probate fee model | reasonable-fee | hybrid |
| Probate filing fee | Probate tax of 10 cents per $100 of estate value, with no tax on estates of $15,000 or less (Va. Code §58.1-1712); localities may add up to one-third of the state tax (§58.1-1718); plus modest clerk recordation fees (e.g., $25 list of heirs, §64.2-509/58.1 fees). Verified on law.lis.virginia.gov. | Statutory sliding scale on gross probate estate (S.C. Code §8-21-770(B)): $25 (<$5k); $45 ($5k-$20k); $67.50 ($20k-$60k); $95 ($60k-$100k); $95 + 0.15% of excess over $100k ($100k-$600k); $845 + 0.25% of excess over $600k ($600k+). Verified. |
| Small-estate limit | $50,000 — Virginia Small Estate Act affidavit for personal property (Va. Code §64.2-601); 60-day wait. Widely documented; cite well established. | $25,000 (less liens/encumbrances) — collection of personal property by affidavit (S.C. Code §62-3-1201); 30-day wait. Dollar figure from well-documented secondary sources; not re-verified on scstatehouse.gov this pass. |
Every cell is quoted from our statute-cited 51-jurisdiction dataset. Download the full dataset as CSV.
1. What changes on your annual tax bill
Virginia: Pensions, 401(k) and IRA withdrawals taxable; South Carolina: Retirement income deduction (S.C. Compare the two schedules directly rather than the headline top rates, because exclusions and age thresholds usually matter more than the rate.
2. What changes at death: state estate tax
Neither state levies an estate tax. Virginia: none (repealed for deaths on/after 7/1/2007) South Carolina: none Only the federal estate tax applies.
3. What changes at death: state inheritance tax
Neither state levies an inheritance tax. Virginia: none South Carolina: none
4. The one nobody prices: what probate costs your heirs
Virginia uses a reasonable-fee fee model (Personal representative entitled to ‘reasonable compensation’ (Va. Code §64.2-1208); in practice Commissioners of Accounts apply published guideline percentage scales (commonly around 5% of receipts, sliding), but these are guidelines, not statute. Attorney fees reasonable.); South Carolina uses a hybrid model (Personal representative commission is statutory (S.C. Code §62-3-719): not to exceed 5% of appraised personal property plus sale proceeds of real property sold by will/court order; minimum $50; plus up to 5% of estate income. Attorney fees are reasonable. Verified via statute mirrors.). Filing fees — Virginia: Probate tax of 10 cents per $100 of estate value, with no tax on estates of $15,000 or less (Va. Code §58.1-1712); localities may add up to one-third of the state tax (§58.1-1718); plus modest clerk recordation fees (e.g., $25 list of heirs, §64.2-509/58.1 fees). Verified on law.lis.virginia.gov. South Carolina: Statutory sliding scale on gross probate estate (S.C. Code §8-21-770(B)): $25 (<$5k); $45 ($5k-$20k); $67.50 ($20k-$60k); $95 ($60k-$100k); $95 + 0.15% of excess over $100k ($100k-$600k); $845 + 0.25% of excess over $600k ($600k+). Verified.
Full detail: probate cost by state and small-estate limits by state.
Probate cost in each state, specifically
Virginia uses a “reasonable fee” standard with no schedule, and its small-estate route does not clear a solely owned house. South Carolina uses a hybrid standard — a statutory bound with reasonableness inside it, and its small-estate route does not clear a solely owned house. Both states land in the same bucket on that question. Full figures with the governing statute, the court filing fee and the small-estate threshold: Virginia probate cost and South Carolina probate cost.
Four taxes, two states, one order of operations
Everything above changes together: what Virginia stops taking on withdrawals, what South Carolina does not take at death, and what probate costs in each. The order you do things in — when you establish domicile, when you convert, when you retitle property — changes the total, and some of it cannot be undone afterwards. If a move is genuinely on the table, here is what to look for in an advisor who knows both Virginia and South Carolina. If you would rather price it yourself first, the two-state comparison tool is free and asks for no email.
Will Virginia still tax me after I move to South Carolina?
Not on your retirement withdrawals, once you genuinely change domicile — but that is a harder test than a change of address, and what you leave behind stays in reach.
- Domicile is a test, not a mailing address. A departing state can and does audit residency. Days present, voter registration, driver’s licence, where your doctors and advisers are, and where you keep what you value all count.
- A Roth conversion is taxed where you live in the year you convert. Sequencing a conversion after establishing the new domicile is often worth more than the annual saving — see how all 51 jurisdictions tax Roth conversions.
Full state detail
Every figure above is summarized. The complete statute-cited breakdown for each state: Virginia retirement taxes and South Carolina retirement taxes. To compare any other pair, start at the retirement tax relocation hub.
Widen the comparison
This page prices one corridor. To see every destination Virginia retirees consider and every origin state moving to South Carolina, start there instead. For any pair not covered, the retirement tax comparison tool runs all 51 jurisdictions, and the probate cost calculator works out what settling the estate costs in each.
Talking this through
Relocation timing, Roth conversion sequencing and estate exposure interact, and the order you do them in changes the total. If you want a second opinion, understand what it should cost first — see our advisor cost guide.
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Cite or share this comparison
Suggested citation: Clear Money Guide, “Virginia to South Carolina Retirement Taxes (2026),” statute-cited; clearmoneyguide.com/virginia-to-south-carolina-retirement-taxes/. Free to cite with attribution. Download the full dataset as CSV, or contact contact@clearmoneyguide.com for custom cuts.
Primary sources
- Va. Code § 58.1-322.03 (age deduction and SS subtraction)
- Va. Code § 58.1-322.02(24) (military benefits subtraction)
- Virginia Tax: Subtractions page and Military Benefits FAQ
- SCDOR: Information about H. 4216
- S.C. Code § 12-6-1170 (retirement deduction)
- S.C. Code § 12-6-1171 (military retirement)
- Va. Code §64.2-1208
- Va. Code §64.2-601
- Va. Code §58.1-1712
- Va. Code §58.1-1718
- S.C. Code §62-3-719
- S.C. Code §62-3-1201
- S.C. Code §8-21-770
Methodology: every figure is quoted from Clear Money Guide’s statute-cited 51-jurisdiction datasets, compiled from state statutes, session laws and revenue-department publications and adversarially verified in July 2026. Nothing here is personalized tax or legal advice. Confirm your own facts with a qualified adviser before you move.