South Carolina income tax calculator
An effective rate of 3.54%, with 5.21% on the next dollar. That is the 22nd-largest state income tax bill on $75,000 of the 51 jurisdictions.
- Top rate
- 5.21%
- Rate on your last dollar
- 5.21%
- State taxable income
- $69,545
- Effective rate
- 3.54%
South Carolina's income tax is graduated: 2 brackets running from 1.99% to 5.21%, the 21st-highest top rate of the 51 jurisdictions. The top rate applies to a single filer's taxable income above $30,000. Married couples filing jointly are taxed on exactly the same bracket widths as a single filer, so a two-earner couple hits the top rate at the same income one person would — the schedule itself carries a marriage penalty. A single filer subtracts a $15,000 standard deduction before the rates are applied, and that deduction shrinks as income rises and reaches zero at $95,000.
South Carolina 2026 tax brackets
South Carolina publishes one schedule that every filing status shares. Rates apply to state taxable income — income after the deductions in the next table, not your gross salary.
Single · Married filing jointly · Head of household
| State taxable income | Rate |
|---|---|
| $0 – $30,000 | 1.99% |
| $30,000 and above | 5.21% |
South Carolina deductions and exemptions
| Amount | Single | Married filing jointly | Head of household |
|---|---|---|---|
| Standard deductionFalls by $27.27 for every $100 of income above $40,000 (single), reaching zero at $95,000. | $15,000 | $30,000 | $22,500 |
Work out your own South Carolina tax
Already set to South Carolina and the 2026 federal schedule. Change the income, the filing status or the year and everything below updates.
Wages, interest, business income, etc. Exclude pre-tax 401(k) and HSA contributions.
Adds state income tax using that state's own rate schedule and standard deduction. Pick the last option to type a flat rate instead.
- Effective federal tax rate
- 10.23%Federal tax as a share of the income you entered.
- Marginal bracket
- 22%The rate on your next dollar of taxable income.
- State income tax
- $2,657.32From the selected state's rate schedule, or your flat rate.
- Federal + state income tax
- $10,327.32
- Income after income tax
- $64,672.68
- Taxable income
- $58,900.00
- Deduction applied
- $16,100.00
Assumptions
- Ordinary-income rate schedules only; no credits, AMT, capital-gains rates, QBI deduction or the 2025–2028 senior deduction.
- Standard deduction (plus additional amounts for 65+/blind) or your itemized figure, whichever is larger; no dependent-filer limitation.
- Married filing separately uses half the joint federal thresholds, per the IRS schedule, and the state's single-filer schedule.
- State tax uses each state's published rate schedule, standard deduction and personal exemption for the tax year shown with the results; the source URL and year for the state you pick are printed above the results, along with the simplifications made for that state.
- State figures exclude county, municipal and city income taxes, itemized deductions, retirement and capital-gains exclusions, and credits that phase out. Unlisted states fall back to the flat rate you enter.
| Taxable income | Rate | Your income in this bracket | Tax |
|---|---|---|---|
| $0 – $12,400 | 10% | $12,400 | $1,240 |
| $12,400 – $50,400 | 12% | $38,000 | $4,560 |
| $50,400 – $105,700 | 22% | $8,500 | $1,870 |
| $105,700 – $201,775 | 24% | $0 | $0 |
| $201,775 – $256,225 | 32% | $0 | $0 |
| $256,225 – $640,600 | 35% | $0 | $0 |
| Over $640,600 | 37% | $0 | $0 |
South Carolina income tax at other incomes
| Gross income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $299 | 1.00% | $0 | 0.00% |
| $50,000 | $1,000 | 2.00% | $398 | 0.80% |
| $75,000 | $2,657 | 3.54% | $1,379 | 1.84% |
| $100,000 | $4,244 | 4.24% | $2,965 | 2.97% |
| $150,000 | $6,849 | 4.57% | $6,281 | 4.19% |
| $250,000 | $12,059 | 4.82% | $12,059 | 4.82% |
State income tax only, filing status as shown, after South Carolina’s own deductions. Federal tax is on top of every figure here.
How the neighbours compare
South Carolina borders 2 other jurisdictions. Moving across a state line is the one way most people can actually change which of these schedules applies to them, so here is the same income run through each of them.
| State | Rate structure | $50,000 | $75,000 | $150,000 |
|---|---|---|---|---|
| South Carolina | 1.99% – 5.21% | $1,000 | $2,657 | $6,849 |
| Georgia | Flat 4.99% | $1,747 | $2,994 | $6,737 |
| North Carolina | Flat 3.99% | $1,486 | $2,484 | $5,476 |
State income tax on a single filer, after each state’s own deductions. Federal tax is identical wherever you live, so the difference between these rows is the whole difference.
What these South Carolina figures leave out
Recorded against South Carolina in the data rather than glossed over, because they change real bills.
- Act 110 of 2026 rewrote South Carolina's income tax for tax years beginning after 2025: one schedule for all filing statuses, and a new South Carolina Income Adjusted Deduction in place of the federal standard deduction. South Carolina now starts from federal AGI.
- The deduction phases out linearly — to zero at $95,000 (single), $142,500 (head of household) and $190,000 (joint) of AGI — and that phase-out is modelled here. South Carolina rounds each reduction down to the nearest $10, which this does not, so results can differ by a dollar or two.
- The top rate is scheduled to fall further from 2027 if revenue triggers are met.
Frequently asked questions
▸Does South Carolina have a state income tax?
Yes. South Carolina has a graduated income tax with 2 brackets, from 1.99% up to 5.21%.
▸How much state income tax would I pay on $75,000 in South Carolina?
About $2,657 for a single filer — an effective rate of 3.54%. That is $75,000 less $5,455 of state deductions, leaving $69,545 of taxable income taxed at 5.21% at the margin.
▸What is the top income tax rate in South Carolina?
5.21%, the 21st-highest among the 50 states and DC. It applies to a single filer's taxable income above $30,000.
▸What is the South Carolina standard deduction?
$15,000 for a single filer and $30,000 for a couple filing jointly, for tax year 2026.
Source
South Carolina Department of Revenue — Information Letter #26-20, Individual Income Tax Reform
Tax year 2026 figures, last checked against the source on 2026-09-09.
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South Carolina income tax calculator: South Carolina income tax on $75,000, filing single is $2,657. Source: https://www.calculateitnow.dev/south-carolina-income-tax-calculator