South Carolina Standard Deduction
The South Carolina standard deduction is a flat amount you can subtract from your gross income before South Carolina income tax is calculated, instead of itemising individual deductions. This page shows the South Carolina standard deduction for tax year 2024 by filing status, sourced directly from the South Carolina Department of Revenue, and calculates your South Carolina taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable South Carolina itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits South Carolina provides. Use this alongside the South Carolina income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The South Carolina standard deduction for 2024 is $14,600.00 (single) and $29,200.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $45,400.00 of South Carolina taxable income.
South Carolina standard deduction by filing status (2024)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $14,600.00 | South Carolina Department of Revenue |
| Married filing jointly | $29,200.00 | South Carolina Department of Revenue |
| Head of household | $21,900.00 | South Carolina Department of Revenue |
| Married filing separately | $14,600.00 | South Carolina Department of Revenue |
South Carolina conforms to the federal standard deduction for 2024. Amounts shown are the 2024 federal standard deduction figures; these are indexed annually for inflation by the IRS.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
South Carolina standard deduction: frequently asked questions
What is the South Carolina standard deduction for 2024?
For tax year 2024, the South Carolina standard deduction is $14,600.00 for single filers and $29,200.00 for married couples filing jointly, as published by the South Carolina Department of Revenue. It is subtracted from your gross income to give your South Carolina taxable income.
How does the South Carolina standard deduction affect my tax?
The standard deduction lowers your South Carolina taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $14,600.00 standard deduction has $45,400.00 of South Carolina taxable income before any other adjustments.
Should I take the South Carolina standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by South Carolina exceed the standard deduction of $14,600.00 (single) or $29,200.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the South Carolina Department of Revenue.
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 standard deduction (tax year 2024): South Carolina Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.