Overview
What makes South Carolina boats expensive isn't the purchase - it's owning one every year after. Boats are assessed at 10.5% of value for property tax, nearly double a car's 6% ratio, which has made South Carolina's boat property tax the highest in the country. That's finally changing: a 2026 reform law phases the ratio down toward 6% by tax year 2029 (14.29% of value exempted in 2027, 28.57% in 2028), but for tax year 2026 the full 10.5% still applies. A paid property tax receipt is required before SCDNR will register or renew the boat.
01 - Official fees
South Carolina boat registration fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| Casual excise tax | 5% of price, capped at $500 | boat, or boat+motor as one package |
| New boat title | $10.00 | |
| Duplicate/corrected title | $5.00 | |
| Annual registration | $10.00 | billed with your county property tax notice |
| Property tax (tax year 2026) | value × 10.5% × millage | |
| Property tax (tax year 2029 target) | value × 6% × millage | phased in 2027–2029 under the reform act |
| Late renewal, 1–30 days | $15.00 | |
| Late renewal, 31–60 days | $30.00 |
Figures verified June 2026 against official sources (listed below). Always confirm the final amount with your county treasurer/auditor for property tax, then the SCDMV for title and registration - counties can add small local fees.
02 - Step by step
How to register a boat in South Carolina
- 1
Get a signed-over title (and a separate motor bill of sale if the outboard is sold apart from the hull).
- 2
File the SCDNR title/registration application, paying the $10 title fee and the casual excise tax due (unless a family exemption applies).
- 3
Pay your county's boat property tax bill when it arrives - since 2021 the $10 annual registration renewal is included on it.
- 4
Keep the paid tax receipt; SCDNR requires it on file before issuing or renewing your registration.
- 5
Display your SC registration numbers and current decal on both sides of the bow.
03 - Same state, other costs
More South Carolina vehicle costs
04 - Common questions
South Carolina boat registration FAQ
How much does it cost to register a boat in South Carolina?
A new title is $10 and annual registration is $10 - but since 2021 that $10 renewal simply rides on your county property tax notice rather than arriving as its own bill. First-time buyers also owe the 5%/$500-capped casual excise tax on the purchase.
Why is South Carolina's boat tax called the highest in the country?
Boats are assessed at 10.5% of their value for property tax - nearly double the 6% ratio cars get - while carrying county millage rates similar to any other personal property. That combination has historically produced the steepest annual boat tax bills in the US.
Is South Carolina's boat tax actually going down?
Yes. A 2026 law phases the 10.5% assessment ratio toward 6% by tax year 2029: 14.29% of a boat's value becomes exempt in 2027, 28.57% in 2028, reaching the equivalent of a 6% ratio in 2029. For tax year 2026 right now, the full 10.5% still applies - some counties can also opt into the 6% rate early.
What is the casual excise tax and is it different from the property tax?
Completely different taxes. The casual excise tax is a one-time 5%-of-price charge (capped at $500) collected when you title the boat - like the vehicle IMF. The property tax is a separate, uncapped annual bill from your county based on the boat's assessed value, and it recurs every year you own it.
Do I pay excise tax if my parent gives me their boat?
No - transfers between immediate family members are exempt from the casual excise tax, the same family categories that apply to the vehicle IMF exemption.
Does my boat trailer register with SCDNR too?
No - trailers are vehicles and register with the SCDMV like any other trailer, completely separate from the boat's SCDNR title and registration.
05 - Receipts
Official sources
Every number on this page comes from these documents - check them yourself.