South Carolina Income Tax Calculator 2026

South Carolina income tax at a glance

H. 4216 (Act 110, signed March 2026) replaced the 0%/3%/6% schedule with two rates — 1.99% up to $30,000 and 5.21% above — retroactive to January 1, 2026. South Carolina now starts from federal AGI and allows its own income-adjusted deduction ($15,000 single, $22,500 head of household, $30,000 joint) that phases out as income rises.

How South Carolina calculates your income tax

South Carolina starts from your federal adjusted gross income (AGI). The South Carolina income-adjusted deduction is $15,000 for single filers and $30,000 for married couples filing jointly ($22,500 head of household). It phases out between $40,000 and $95,000 of income for single filers. You also get a dependent exemption of $4,930 per dependent.

South Carolina income tax brackets (2026)

The same brackets apply to single filers and married couples filing jointly (and to heads of household). Rates apply only to the slice of taxable income inside each bracket.

All filers

South Carolina standard deduction and exemptions

Amounts before any income-based phase-outs.

South Carolina income tax on $50,000, $75,000 and $100,000

Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.

Step by step: $75,000 single filer in South Carolina

• Gross wages: $75,000
• Income-adjusted deduction: −$5,455
• South Carolina taxable income: $69,545
• 1.99% on $30,000 = $597.00
• 5.21% on $39,545 = $2,060.32
• South Carolina income tax: $2,657 — 3.54% of gross pay, with a marginal state rate of 5.21%.
• With $7,670 of federal income tax and $5,738 of FICA, total tax is $16,065 and take-home pay is about $58,935 ($2,267 every two weeks).

Local income taxes in South Carolina

No local income taxes.

Sales tax and other South Carolina taxes

The South Carolina state sales tax rate is 6%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,800 in state sales tax alone.

Compare South Carolina with neighboring states

State income tax on $75,000 of wages for a single filer in South Carolina and its neighbors. Moving to North Carolina would cut state income tax on this salary by about $174 a year, while Georgia would cost about $337 more.

If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid.

How to lower your South Carolina income tax

• Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts South Carolina tax by about $663 on top of the federal savings.
• Claim state credits. Check the South Carolina return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
• Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
• Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.

See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.

Sources and updates

Rates, brackets and deductions are for tax year 2026. Source: official South Carolina tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.