Tax year 2025Last verified
South Carolina Income Tax Rates and Brackets — 2025
Top marginal rate, 2025
6%
Lowest 3%
Tax on $100,000, 2025
$5,358
Single filer, standard deduction
Rank in 2025
48th
of 51 jurisdictions, lowest tax first
Change to 2026
−$1,114
on $100,000, now 33rd
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the South Carolina page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 6% | 5.21% |
| Number of brackets | Single | 3 brackets | 2 brackets |
| Standard deduction | Single | $0 | $15,000 |
| Number of brackets | Married filing jointly | 3 brackets | 2 brackets |
| Standard deduction | Married filing jointly | $0 | $30,000 |
| Number of brackets | Married filing separately | 3 brackets | 2 brackets |
| Standard deduction | Married filing separately | $0 | $15,000 |
| Number of brackets | Head of household | 3 brackets | 2 brackets |
| Standard deduction | Head of household | $0 | $22,500 |
Effective 2025-01-01: The top marginal individual income tax rate fell to 6.0% for tax year 2025, accelerated by proviso in the state budget.
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as South Carolina published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction None| Taxable income | Marginal rate |
|---|---|
| $0 – $3,559 | 0% |
| $3,560 – $17,829 | 3% |
| $17,830 and above | 6% |
Married filing jointly
Standard deduction None| Taxable income | Marginal rate |
|---|---|
| $0 – $3,559 | 0% |
| $3,560 – $17,829 | 3% |
| $17,830 and above | 6% |
Married filing separately
Standard deduction None| Taxable income | Marginal rate |
|---|---|
| $0 – $3,559 | 0% |
| $3,560 – $17,829 | 3% |
| $17,830 and above | 6% |
Head of household
Standard deduction None| Taxable income | Marginal rate |
|---|---|
| $0 – $3,559 | 0% |
| $3,560 – $17,829 | 3% |
| $17,830 and above | 6% |
What 2025 cost at each income
South Carolina tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $2,358 | $1,000 | −$1,359 |
| $75,000 | $3,858 | $2,657 | −$1,201 |
| $100,000 | $5,358 | $4,244 | −$1,114 |
| $150,000 | $8,358 | $6,849 | −$1,509 |
| $250,000 | $14,358 | $12,059 | −$2,299 |
| $500,000 | $29,358 | $25,084 | −$4,274 |
| $1,000,000 | $59,358 | $51,134 | −$8,224 |
South Carolina against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| North Carolina | $3,708 |
| Georgia | $4,567 |
Other tax years
- 2026 (current)
- 2025
Sources for South Carolina, 2025
Sources
- 1.South Carolina Department of RevenueState revenue department2025 South Carolina Individual Income Tax Tables (SC1040TT, revised 6/17/25) and 2025 Tax Rate ScheduleRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 3.South Carolina Department of RevenueState revenue department2025 SC1040 Individual Income Tax Instructions (dependent exemption $4,930; 44% net capital gain deduction; return begins with federal taxable income)Retrieved
- 4.South Carolina Department of RevenueState revenue departmentWH-1603F, Formula for Computing South Carolina 2025 Withholding Tax (bracket thresholds $3,560 and $17,830)Retrieved
- 5.South Carolina Department of RevenueState revenue departmentSouth Carolina Tax Incentives, Exemptions and Deductions - Chapter 3 (top rate is 6% for 2025)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- Because South Carolina begins with federal taxable income, no state standard deduction is carried in this file; the federal standard deduction must be applied upstream.
- The 44% net capital gain deduction, the two-wage-earner credit and the retirement/age deductions are not modelled.
- Active trade or business income of a pass-through may instead be taxed at a flat 3% under S.C. Code Ann. Sec. 12-6-545; that election is not modelled.