South Carolina Income Tax Rates & Brackets — 2026
South Carolina has a graduated income tax with 2 brackets in 2026, running from 1.99% to 5.21%. A single filer on $100,000 owes about $4,244 — an effective rate of 4.24%.
The South Carolina tax gauge at $100,000
South Carolina
$100,000 · Single · TY2026South Carolina tax brackets for 2026
Every filing status, as published by South Carolina Department of Revenue. Rates apply to South Carolina taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction $15,000| Taxable income | Marginal rate |
|---|---|
| $0 – $29,999 | 1.99% |
| $30,000 and above | 5.21% |
Married filing jointly
Standard deduction $30,000| Taxable income | Marginal rate |
|---|---|
| $0 – $29,999 | 1.99% |
| $30,000 and above | 5.21% |
Married filing separately
Standard deduction $15,000| Taxable income | Marginal rate |
|---|---|
| $0 – $29,999 | 1.99% |
| $30,000 and above | 5.21% |
Head of household
Standard deduction $22,500| Taxable income | Marginal rate |
|---|---|
| $0 – $29,999 | 1.99% |
| $30,000 and above | 5.21% |
How the maths actually works
Rates are marginal: the 5.21% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in South Carolina subtracts $0 of deductions and exemptions, then pays each bracket in turn on $100,000 of taxable income — $4,244 in all, or 4.24% of gross income. Marginal vs effective rate, explained.
What South Carolina costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $37,727 | $1,000 | 2.00% | $83 | 13th of 50 | −$445 |
| $75,000 | $69,545 | $2,657 | 3.54% | $221 | 30th of 50 | +$109 |
| $100,000 | $100,000 | $4,244 | 4.24% | $354 | 33rd of 50 | +$517 |
| $150,000 | $150,000 | $6,849 | 4.57% | $571 | 31st of 50 | +$783 |
| $250,000 | $250,000 | $12,059 | 4.82% | $1,005 | 31st of 50 | +$1,300 |
| $500,000 | $500,000 | $25,084 | 5.02% | $2,090 | 32nd of 50 | +$2,954 |
| $1,000,000 | $1,000,000 | $51,134 | 5.11% | $4,261 | 32nd of 50 | +$6,368 |
South Carolina income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $0
- Exemptions
- $0
- Taxable income
- $100,000
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $29,999 | 1.99% | $30,000 | $597.00 |
| $30,000 and above | 5.21% | $70,000 | $3,647.00 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and South Carolina's full brackets and sources.
South Carolina versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
South Carolina's income tax changed between 2025 and 2026. A single filer on $100,000 owes $1,114 less than in 2025.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 6% | 5.21% |
| Structure | graduated | graduated |
| Standard deduction (single) | None | $15,000 |
| Tax on $100,000 (single) | $5,358 | $4,244 |
The 2025 rules are kept in full on the South Carolina 2025 tax year page, for amended returns and late filings.
Recent legislated changes
- StructuralEffective · Act 110 of 2026 (H. 4216), signed March 30, 2026
Act 110 of 2026 replaced three brackets with two, cut the top marginal rate to 5.21%, decoupled from IRC Sec. 63(b)-(g) so the return begins with federal AGI, and created the South Carolina Income Adjusted Deduction (SCIAD) in place of the federal standard deduction.
- CutEffective · Act 110 of 2026 (H. 4216)
Beginning with tax year 2027 the 5.21% top marginal rate is reduced whenever the Board of Economic Advisors projects individual income tax revenue growth of at least 5%, continuing until the top rate reaches 1.99% and then collapsing to a single bracket.
Retirement income
How South Carolina treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Social Security benefits and railroad retirement taxed for federal purposes are exempt from South Carolina income tax. Because they are not in South Carolina taxable income, they are also not eligible for the general retirement income deduction.
A taxpayer receiving retirement income from their own plan may deduct up to $3,000 a year until age 65, and up to $10,000 a year from age 65.
Qualifying retirement income from the taxpayer's own plan falls under the same deduction.
- Retirement income deduction (under 65) — up to $3,000
- Retirement income deduction (65+) — up to $10,000, from age 65
- Age 65 and older deduction — up to $15,000, from age 65. Against any South Carolina income. For taxpayers 65 and over the retirement deduction and this deduction together cannot exceed $15,000 per taxpayer.
Not modelled: The deductions are per taxpayer; joint-return interactions are not modelled.
Source: South Carolina Department of Revenue — Income Tax: Age 65 and Older Deduction, General and Military Retirement Deductions (retrieved 2026-09-04). Compare every state.
Capital gains
How South Carolina taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
South Carolina deducts 44% of net capital gain. The 2025 SC1040 instructions for line i say: "Net capital gains included in taxable income are reduced by 44% for South Carolina Income Tax purposes." Against the 6% top rate that is an effective 3.36%.
"Net capital gain" here means the excess of net long-term capital gain over net short-term capital loss, on the same holding period as the federal rules — so a short-term gain gets no deduction and meets the ordinary schedule at up to 6%. The Department's own worked example subtracts a $5,000 short-term loss before applying the 44%.
South Carolina starts from federal taxable income and takes the 44% as a deduction on the SC1040.
Income from installment sales and capital gain distributions qualifies for the deduction where the more-than-one-year holding period is met.
Source: South Carolina Department of Revenue — 2025 SC1040 Individual Income Tax Instructions — Line i, Net capital gain deduction (retrieved 2026-09-19). Compare every state.
Local income taxes
No South Carolina county or municipality levies an individual income tax.
What else to know about South Carolina
- Act 110 of 2026 (H. 4216), signed March 30, 2026, replaced South Carolina's three brackets with two and cut the top marginal rate, effective for tax years beginning after December 31, 2025.
- For 2026 the tax is 1.99% of South Carolina taxable income up to $29,999; at $30,000 and above it is 5.21% of taxable income minus $966, which is the same as 1.99% on the first $30,000 plus 5.21% on the excess.
- The $30,000 bracket threshold is the same for every filing status and will be indexed each year using the Chained CPI under S.C. Code Ann. Sec. 12-6-520.
- South Carolina decoupled from IRC Sec. 63(b)-(g), so the return now begins with federal adjusted gross income rather than federal taxable income; the federal standard deduction, itemized deductions and the QBI, tip, overtime, car-loan-interest and senior deductions no longer flow through.
- The new South Carolina Income Adjusted Deduction (SCIAD) replaces the federal standard deduction: $15,000 single or married filing separately, $22,500 head of household, $30,000 married filing jointly or surviving spouse, phasing down to $0 as federal AGI rises.
- Beginning in 2027 the 5.21% top rate is scheduled to fall further whenever the Board of Economic Advisors projects individual income tax revenue growth of at least 5%, continuing until the top rate reaches 1.99%.
Capital gains
Net capital gain included in South Carolina taxable income is reduced by 44% under S.C. Code Ann. Sec. 12-6-1150. Act 110 of 2026 decoupled only from IRC Sec. 63(b)-(g) and did not repeal this deduction. A 44% exclusion applies to qualifying long-term gains.
What our figures leave out
Sources
- 1.South Carolina Department of RevenueState revenue departmentSC Information Letter #26-20, Individual Income Tax Reform (August 31, 2026)Retrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.South Carolina Department of RevenueState revenue departmentInformation about H. 4216Retrieved
- 4.South Carolina Department of RevenueState revenue departmentIndividual Income Tax (2026 brackets and SCIAD amounts)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.