South Carolina State Tax Calculator 2026
Estimate your South Carolina state income tax and take-home pay for tax year 2026.
Last updated: November 2025 · Source
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South Carolina 2026 tax overview
H.4216 (signed March 2026) replaced 3-bracket schedule with 2: 1.99% up to $30k, 5.21% above (less $966 credit). Decouples from federal std deduction; new "SCIAD" deduction TBD.
Breakdown
South Carolina income tax brackets, 2026
Rates apply to each slice of taxable income in turn, not to the whole amount. Reaching the 5.21% bracket does not mean paying 5.21% on everything. Figures are for single filers unless the state uses one schedule for all statuses.
| Taxable income | Rate | Tax on this bracket |
|---|---|---|
| $0 to $30,000 | 1.99% | $597 max |
| Over $30,000 | 5.21% | 5.21% of everything above $30,000 |
Brackets apply to income after the South Carolina standard deduction of $0 single and $0 married filing jointly, which is separate from the federal standard deduction.
Frequently Asked Questions
What are the 2026 South Carolina income tax rates?
South Carolina uses a 2-bracket progressive schedule for 2026, running from 1.99% to 5.21%. The top rate starts at $30,000 of taxable income. H.4216 (signed March 2026) replaced 3-bracket schedule with 2: 1.99% up to $30k, 5.21% above (less $966 credit). Decouples from federal std deduction; new "SCIAD" deduction TBD.
At what income does the top South Carolina tax rate start?
The 5.21% top rate applies to taxable income above $30,000. Below that, 1 lower brackets apply in sequence, so your average rate is always lower than your top rate.
What is the 2026 South Carolina standard deduction?
South Carolina allows a state standard deduction of $0 for single filers and $0 for married filing jointly in 2026. This is separate from the federal standard deduction, which is $16,100 and $32,200 respectively.
Does South Carolina tax Social Security and retirement income?
South Carolina does not tax Social Security and allows a $10,000 retirement deduction, rising to a $15,000 age deduction from 65.
What surprises people most about South Carolina income tax?
South Carolina has been collapsing its brackets and cutting its top rate annually since 2022.