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Tax year 2026

North Carolina vs South Carolina Income Tax — 2026

A single filer earning $100,000 pays $763 less per year in North Carolina than in South Carolina — $64 a month. North Carolina charges $3,481; South Carolina charges $4,244.

Why this pair has a page: bordering states.

North Carolina at $100K
$3,481
3.48%
South Carolina at $100K
$4,244
4.24%
Annual difference
$763
$64 a month
National ranks
21 vs 33
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

North Carolina and South Carolina income tax compared at seven income levels, 2026
Gross incomeNorth Carolina taxSouth Carolina taxDifference
$50,000$1,486$1,000$487 less in SC
$75,000$2,484$2,657$174 less in NC
$100,000$3,481$4,244$763 less in NC
$150,000$5,476$6,849$1,373 less in NC
$250,000$9,466$12,059$2,593 less in NC
$500,000$19,441$25,084$5,643 less in NC
$1,000,000$39,391$51,134$11,743 less in NC
Annual state income tax, North Carolina versus South Carolina
NC at $50,000: $1,486NC at $50,000$1,486SC at $50,000: $1,000SC at $50,000$1,000NC at $75,000: $2,484NC at $75,000$2,484SC at $75,000: $2,657SC at $75,000$2,657NC at $100,000: $3,481NC at $100,000$3,481SC at $100,000: $4,244SC at $100,000$4,244NC at $150,000: $5,476NC at $150,000$5,476SC at $150,000: $6,849SC at $150,000$6,849NC at $250,000: $9,466NC at $250,000$9,466SC at $250,000: $12,059SC at $250,000$12,059NC at $500,000: $19,441NC at $500,000$19,441SC at $500,000: $25,084SC at $500,000$25,084NC at $1,000,000: $39,391NC at $1,000,000$39,391SC at $1,000,000: $51,134SC at $1,000,000$51,134

How the two systems differ

North Carolina and South Carolina income tax systems compared
North CarolinaSouth Carolina
Tax structureFlat rateGraduated
Top marginal rate3.99%5.21%
Number of brackets12
Standard deduction (single)$12,750$15,000
Personal exemptionNoneNone
Local income taxesNoNo
Capital gainsordinarypreferential
Population (2024)11,046,0245,478,831

By filing status

North Carolina and South Carolina tax on $100,000 by filing status, 2026
Filing statusNorth CarolinaSouth CarolinaDifference
Single$3,481$4,244$763 less in NC
Married filing jointly$2,973$2,965$7 less in SC
Married filing separately$3,481$4,244$763 less in NC
Head of household$3,227$3,640$413 less in NC

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, North Carolina costs $763 less per year than South Carolina — $64 a month.

North Carolina compared with South Carolina at $100,000
North CarolinaSouth CarolinaDifference
State income tax$3,481$4,244$763
Per month$290$354$64
Effective rate3.48%4.24%0.76 pts
Marginal rate3.99%5.21%1.22 pts
Standard deduction$12,750$0$12,750
Taxable income$87,250$100,000$12,750
Tax structureFlat rateGraduated
Local income taxesNoNo

Full detail: North Carolina · South Carolina · methodology

What this comparison leaves out

Sources for both states

  1. 1.North Carolina Department of RevenueState revenue department
    2026 Income Tax Withholding Tables and Instructions for Employers (Form NC-30)
    https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved
  3. 3.South Carolina Department of RevenueState revenue department
    SC Information Letter #26-20, Individual Income Tax Reform (August 31, 2026)
    https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.