South Carolina income tax rates for 2026
Two rates since a 2026 reform — 1.99% on the first $30,000 of taxable income and 5.21% above — the same for every filing status. The calculation starts from federal adjusted gross income (federal standard and itemized deductions no longer apply). Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 1.99% | $0 – $30,000 |
| 5.21% | Over $30,000 |
Deductions, exemptions and credits
Before the rates apply, South Carolina allows the SC income adjusted deduction of $15,000 (single) or $30,000 (married filing jointly). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
- South Carolina’s dependent exemption and its capped earned income credit are not included.
Worked example: $75,000 in South Carolina
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $5,460 (SC income adjusted deduction) = $69,540.00
Brackets: 1.99% × $30,000.00 + 5.21% × $39,540.00 = $2,657.03
South Carolina income tax = $2,657.03 — an effective rate of 3.54% and a marginal rate of 5.21%.
South Carolina income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $299 | 0.99% | $0 | 0% |
| $50,000 | $999 | 2% | $398 | 0.8% |
| $75,000 | $2,657 | 3.54% | $1,379 | 1.84% |
| $100,000 | $4,244 | 4.24% | $2,965 | 2.96% |
| $150,000 | $6,849 | 4.57% | $6,281 | 4.19% |
| $250,000 | $12,059 | 4.82% | $12,059 | 4.82% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
South Carolina compared with nearby states
At $75,000 (single), South Carolina ranks 23 of 51 for state income tax, where 1 is the highest.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| South Carolina | $2,657 | 3.54% | 5.21% |
| North Carolina | $2,484 | 3.31% | 3.99% |
| Georgia | $2,994 | 3.99% | 4.99% |
More about taxes in South Carolina
- South Carolina's 2026 tax reform (Act 110) replaced the 0%/3%/6% brackets with 1.99% and 5.21% rates and swapped the federal standard deduction for an SC deduction that phases out between $40,000 and $95,000 of income for single filers.
Frequently asked questions
What is the South Carolina income tax rate for 2026?
Two rates since a 2026 reform — 1.99% on the first $30,000 of taxable income and 5.21% above — the same for every filing status. A single filer with $75,000 of income is in the 5.21% bracket but pays an effective 3.54%, because lower slices of income are taxed at lower rates.
How much South Carolina income tax do I pay on $75,000?
About $2,657 for a single filer — 3.54% of income — after $5,460 of SC income adjusted deduction. A married couple with $150,000 owes about $6,281.
What deductions does South Carolina allow?
South Carolina allows the SC income adjusted deduction of $15,000 (single) or $30,000 (married filing jointly). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is South Carolina's income tax higher than its neighbors'?
At $75,000 (single), South Carolina ranks 23 of 51 for state income tax, where 1 is the highest. Among nearby states, North Carolina is lowest at $2,484 and Georgia is highest at $2,994.
Estimates only — not tax advice. South Carolina figures: South Carolina Act 110 of 2026 (H.4216); SCDOR Information Letter #26-20. Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.