NC is my home state, where I grew up. My hometown is only about a 15 minute drive the the NC/SC state line. I've lived most of my adult life in Texas and Louisiana, and will likely retire in Louisiana. I go back to NC a few times a year to visit family. Louisiana & Texas are both hard to beat tax-wise. More so Lousiana, due to very low property taxes. Texas has no state income tax. I work in Texas currently, but again, am more likely to retire in LA. My federal pensions won't be taxed in either LA or TX, but LA will tax my 401k withdrawals. Still, the much lower property taxes in LA will more than make up the difference. All that said, my opinion on NC vs. SC for retirement, assuming you have no particular reason for living in either (no family you want to be near) I would say it would at least partly depend on the nature of your retirement income. If it's a federal or military pension, then it might not be taxed in NC. NC does however, have a "personal property tax" that you might want to learn about. I like both states, particularly enjoy the beaches and other outdoor activites (I'm a fisherman). Both states are in my opinion beautiful. I'm partial to the pines. We have those in LA & Texas as well. Asheville is beautiful, but is too touristy for my taste. I like the smaller towns in both states, but that's just me. I really hate traffic. Because I do have family & friends in NC, I would choose that state, but otherwise I think either would probably be a great choice.