South Carolina Income Tax Calculator
Figure basis: Official South Carolina Department of RevenueSouth 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
| Income range | Rate | Tax in bracket |
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How South Carolina income tax works
South Carolina H.4216, signed by Governor McMaster on 30 March 2026, first applies to tax years beginning after 2025 (effective tax year 2026). It replaces the prior graduated schedule (top rate 6% in 2025) with a two-rate schedule, the same for all filing statuses: 1.99% on taxable income up to $30,000 and 5.21% on income of $30,000 or more, stated on the tax-computation schedule as 5.21% of taxable income minus $966. Because $30,000 x 1.99% = $597 = 5.21% x $30,000 - $966, standard marginal-bracket logic ($0 to $30,000 at 1.99%, above $30,000 at 5.21%) reproduces the '-$966' subtraction exactly. H.4216 also decouples the state from federal deductions (federal AGI is the starting point), creates the South Carolina Income Adjusted Deduction (SCIAD) in place of the federal standard deduction, and caps the state Earned Income Tax Credit at $200. The top 5.21% rate can be reduced further in future years if the Board of Economic Advisors projects revenue growth of 5% or more (subject to a $200 million revenue cap). Authority: H.4216 (2026); South Carolina Code Title 12, Chapter 6. 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 (2026)
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 Jul 16, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
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South Carolina's 2026 switch to two rates
South Carolina rewrote its income tax for 2026. Under H.4216, signed on 30 March 2026, the old graduated schedule (a top rate of 6% in 2025) gives way to just two rates: 1.99% on the first $30,000 of taxable income and 5.21% on anything above, applied identically to every filing status. The state expresses the top bracket on its worksheet as 5.21% of taxable income minus $966, which is simply the marginal-bracket math written as a single line. Both forms produce the same tax.
The less-noticed half of H.4216 is what happened to deductions. South Carolina now starts from federal AGI and replaces the federal standard deduction with its own South Carolina Income Adjusted Deduction (SCIAD): $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household. The SCIAD phases out as income rises and disappears entirely at $95,000 (single), $142,500 (head of household), and $190,000 (joint), so higher earners lose it while lower earners keep the full amount.
Retirees keep their familiar breaks: Social Security stays fully exempt, filers 65 and older can deduct up to $15,000 of retirement income, and the state caps its Earned Income Tax Credit at $200. The 5.21% top rate can fall further in later years if revenue growth targets are met, but for 2026 this calculator uses the rates as enacted. Enter your income above to see where the SCIAD phase-out leaves your effective rate.
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 $45,000.00 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 2026?
For 2026, under H.4216, South Carolina taxes the first $30,000 of taxable income at 1.99% and income of $30,000 or more at 5.21% (equivalently, 5.21% of taxable income minus $966). The same schedule applies to every filing status.
Did South Carolina change its income tax in 2026?
Yes. H.4216, signed on 30 March 2026 and effective for tax years beginning after 2025, replaced the old graduated brackets (top rate 6% in 2025) with a two-rate schedule of 1.99% and 5.21%. It also decoupled the state from federal deductions and created the South Carolina Income Adjusted Deduction (SCIAD). The top rate can fall further in later years if state revenue growth targets are met.
Does South Carolina offer special deductions for retirement income?
Yes. South Carolina remains retiree-friendly. Taxpayers aged 65 and older may deduct up to $15,000 of retirement income, and 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 separate from the South Carolina Income Adjusted Deduction.
What deduction do South Carolina filers use for 2026?
For 2026 South Carolina no longer conforms to the federal standard deduction. H.4216 created the South Carolina Income Adjusted Deduction (SCIAD): $15,000 for single or married filing separately, $22,500 for head of household, and $30,000 for married filing jointly or surviving spouse. The SCIAD phases out as federal AGI rises and is fully eliminated at $95,000 (single/MFS), $142,500 (head of household), and $190,000 (married filing jointly/surviving spouse).
Official sources
- South Carolina income tax rates (tax year 2026): South Carolina Department of Revenue, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.