South Carolina Income Tax Calculator
South Carolina income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your South Carolina state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers South Carolina state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from South Carolina Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
South Carolina uses graduated income tax brackets. A single filer earning $60,000 owes $0.00 in state income tax, an effective rate of 0.00% and a marginal rate of 0%. Enter your own income and filing status below.
Bracket breakdown
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How South Carolina income tax works
South Carolina Act No. 228 (2022) simplified the individual income tax from six brackets to three and established a schedule of top-rate reductions. The top rate was 7% before the reform. For 2024 the top rate is 6.3%, reduced from 6.4% in 2023. Under the phase-down schedule the top rate is set to reach 6.2% in 2025 and continue falling toward 6.0% by 2026, subject to legislative confirmation. The zero-bracket threshold ($3,200) acts as a built-in exemption for all filers. The same bracket schedule applies to all filing statuses. Authority: South Carolina Code ยง12-6-510. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
South Carolina income tax brackets (2024)
The table below shows the South Carolina graduated income tax brackets for single filers, as published by the South Carolina Department of Revenue and verified Jun 12, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
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South Carolina income tax: frequently asked questions
How much is the South Carolina income tax on a $60,000 salary?
A single filer earning $60,000 a year in South Carolina has a taxable income of $45,400.00 after the standard deduction. The computed state income tax is $0.00, an effective rate of 0.00%. Enter your own income above for an exact figure.
What is the South Carolina state income tax rate?
South Carolina has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 0%.
What filing statuses does South Carolina income tax apply to?
South Carolina income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What are South Carolina's income tax brackets for 2024?
South Carolina uses three brackets for 2024, the same for all filing statuses. The first $3,200 of taxable income is taxed at 0%, income from $3,201 to $16,040 is taxed at 3%, and income above $16,040 is taxed at 6.3%.
Is South Carolina reducing its income tax rate?
Yes. Act No. 228 (2022) set South Carolina's top rate on a downward glide path from 7% toward 6.0%. The rate was 6.5% in 2022, 6.4% in 2023, and 6.3% in 2024. The target is 6.0% by 2026, though each annual reduction requires that general fund revenues meet certain thresholds.
Does South Carolina offer special deductions for retirement income?
Yes. South Carolina is notably retiree-friendly. Taxpayers aged 65 and older may deduct up to $15,000 of retirement income from taxable income. Taxpayers under 65 may deduct up to $3,000 of qualifying retirement income. Social Security benefits are fully exempt from South Carolina income tax. These deductions are in addition to the standard deduction.
What standard deduction do South Carolina filers use?
South Carolina conforms to the federal standard deduction. For 2024, that is $14,600 for single filers, $29,200 for married filing jointly, $21,900 for head of household, and $14,600 for married filing separately. The amounts are adjusted annually for inflation by the IRS.
Official sources
- South Carolina income tax rates (tax year 2024): South Carolina Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.