NC & SC
INHERITANCE TAX
Last updated October 2026
THE SHORT ANSWER
No. Neither North Carolina nor South Carolina has an inheritance tax, and neither state has an estate tax right now. Pennsylvania does have an inheritance tax. If you move but keep a house or land in Pennsylvania, that property can still be taxed there when you pass away.
I started my real estate career in the Poconos in 1995, so I know Pennsylvania buyers and their questions well. Now I am licensed in both North and South Carolina. Taxes come up in almost every first call I have with someone moving down from PA, and this one comes up more than people expect.
How does the Pennsylvania inheritance tax work?
Pennsylvania taxes what heirs receive, and the rate depends on how the heir is related to the person who died. These are the rates listed by the Pennsylvania Department of Revenue:
- 0% to a surviving spouse, or to a parent from a child aged 21 or younger
- 4.5% to direct descendants and lineal heirs, such as children and grandchildren
- 12% to siblings
- 15% to other heirs, with exceptions for charities, exempt institutions and government bodies that are exempt from tax
The department says the tax is due at death and becomes late nine months after the death. Paying within three months earns a 5% discount. Property owned jointly by spouses is exempt.
Does North Carolina have an inheritance or estate tax?
No. North Carolina has neither one today. The NC Department of Revenue reports these two changes:
- The inheritance tax was repealed effective January 1, 1999.
- Session Law 2013-316 repealed the North Carolina estate tax effective January 1, 2013.
If you buy in Brunswick County and make North Carolina your home, there is no state death tax on that home or on your other assets under current law.
Does South Carolina have an inheritance or estate tax?
No. South Carolina has no inheritance tax and no estate tax for deaths on or after January 1, 2005. The SC Department of Revenue states the estate tax date. Its Moving to SC Guide also says South Carolina does not have an estate tax or a gift tax.
The state tax code in Title 12 has a chapter for estate tax, but it has no chapter for an inheritance tax. If you settle in Horry County, your new home state does not tax what your heirs receive.
TAKE THE NEXT STEP
Planning a move from Pennsylvania to South Carolina?
My Horry County guide covers taxes, utilities and the first steps for new residents.
What if I keep my house in Pennsylvania after I move?
Pennsylvania can still tax real estate located in Pennsylvania, even after you become a resident of another state. This is the point many movers miss.
The department’s inheritance tax guide spells out how it treats residents and nonresidents:
- PA resident at death. Real estate and tangible personal property located in Pennsylvania are taxable. Intangible property, like stocks, bonds and bank accounts, is also taxable no matter where it is held.
- Nonresident at death. Real estate and tangible personal property located in Pennsylvania are taxable. Intangible personal property is not taxable.
So a lake house or hunting land you keep in the Poconos can still be part of a Pennsylvania inheritance tax return. Talk with an estate attorney about your options before you decide to keep or sell it.
What should I do before and after the move?
Make your new state your real home on paper, and update your estate plan with a local attorney. Where you live at death, called your domicile, decides which rules apply to things like bank and brokerage accounts.
- Meet with an estate attorney licensed in your new state to review your will, trusts and deeds.
- Ask a CPA whether federal estate tax could apply to you. It is a separate tax from any state tax.
- Decide what to do with any Pennsylvania real estate you still own.
- Keep records showing when you moved and when you changed your license, voter registration and tax filings.
I am not a tax advisor, and I do not give legal advice. What I can do is connect you with local attorneys and help you time the sale of your PA home and the purchase of your Carolina home.
Frequently Asked Questions
Does North Carolina have an inheritance tax?
No. The NC Department of Revenue reports that the inheritance tax was repealed effective January 1, 1999, and the estate tax was repealed effective January 1, 2013.
Does South Carolina have an inheritance tax?
No. South Carolina has no inheritance tax, and the SC Department of Revenue says there is no estate tax for deaths on or after January 1, 2005.
What is the Pennsylvania inheritance tax rate for children?
The rate is 4.5% on transfers to direct descendants and lineal heirs. Transfers to a surviving spouse are taxed at 0%.
Will Pennsylvania tax my PA house if I live in the Carolinas when I die?
It can. Pennsylvania taxes real estate located in Pennsylvania even when the owner was a nonresident at death.
LET'S TALK
Moving from Pennsylvania to the Carolinas?
I started in the Poconos, and I will help you plan the move from both ends.
Get the Moving GuideBook a CallCall 843-203-9962 Call 910-981-1311Email Danielle
Related Reading
Moving to Brunswick County, NC: Your New Resident Checklist
Moving to Horry County, SC: Your New Resident Guide
Does NC or SC Tax Your Pension?
SC vs NC: Which Side of the State Line Should You Retire On?
Snowbird to Full-Timer
This post is general information, not tax or legal advice. Tax laws change. Talk with a licensed estate attorney or CPA about your own situation.
DANIELLE KING, REALTOR®
Results that MOVE you
843-203-9962 | 910-981-1311 · DANIELLE@YOURKEYTOREALTY.COM
YOURKEYTOREALTY.COM · LICENSED IN NC & SC
REALTY ONE GROUP DOCKSIDE
Danielle King, REALTOR®
Licensed in NC (#363826) and SC (#145618) | Realty ONE Group Dockside
Danielle helps sellers, buyers and investors in Brunswick County NC, Tabor City NC and Horry County SC. Her real estate roots go back to 1995. She writes about the local market here on her blog.