South Carolina Income Tax Calculator 2026

Calculate your South Carolina state income tax for 2026. South Carolina uses a progressive tax system with rates up to 5.21%.

By Konstantin Iakovlev · Updated October 19, 2026 · Methodology

Gross Annual Incomeⓘ

Filing Statusⓘ

Deduction

Federal Income Tax

$7,670.00

Effective Tax Rate

10.23%

Marginal Tax Rate

22%

FICA (SS + Medicare)

$5,737.50

Total Tax Burden

$16,064.53

After-Tax Income

$58,935.47

Tax Calculation Breakdown

Gross Income	$75,000.00
Above-the-Line Deductions	- $0.00
Adjusted Gross Income (AGI)	$75,000.00
Standard Deduction	- $16,100.00
Taxable Income	$58,900.00
10% on $0.00 – $12,400.00	$1,240.00
12% on $12,400.00 – $50,400.00	$4,560.00
22% on $50,400.00 – $105,700.00	$1,870.00
Federal Income Tax (before credits)	$7,670.00
Federal Income Tax (after credits)	$7,670.00
Social Security (6.2%)	$4,650.00
Medicare (1.45%)	$1,087.50
Total FICA	$5,737.50
South Carolina Taxable Income	$69,540.00
South Carolina Income Tax	$2,657.03
Total Tax	$16,064.53
After-Tax Annual Income	$58,935.47
Monthly Take-Home	$4,911.29

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

South Carolina Income Tax Overview

South Carolina's individual income tax is graduated, not flat. After a recent overhaul, the schedule taxes the first band of taxable income at a low rate and applies a top rate of 5.21% to income above the threshold, so only the dollars over that line are taxed at the full rate. The tax is built on a new state deduction, the SC Income Adjusted Deduction: $15,000 for a single filer, $22,500 for head of household and $30,000 for joint filers, shrinking in proportion as federal AGI rises above $40,000 single ($60,000 head of household, $80,000 joint) until it is gone at $95,000 ($142,500 and $190,000).

Who owes it comes down to residency and income. Full-year residents are taxed on all income; part-year residents and nonresidents who earn money from South Carolina sources file too, prorating what the state can reach. The state tax stacks on top of federal tax rather than replacing any of it, so the IRS still takes its share first. South Carolina is notably friendly to retirees: it exempts Social Security benefits and allows sizable exclusions for other retirement income, which is why many retired residents owe little or no state tax even on a comfortable pension.

South Carolina Income Tax Brackets 2026 (Single Filer)

Taxable Income	Rate
$0 – $30,000	1.99%
Over $30,000	5.21%

South Carolina Tax Snapshot

State Sales Tax	6.00%
Avg. Combined Sales Tax (with local)	7.49%
Avg. Property Tax	0.44%
Minimum Wage	$7.25/hr

Official Sources:

South Carolina Income Tax FAQ

What is South Carolina's top income tax rate?

The top marginal rate is 5.21%, and it applies only to taxable income above the upper bracket threshold. Income below that line is taxed at a lower rate, and single filers with federal AGI up to $40,000 shelter the first $15,000 with the state deduction before any tax is computed; the deduction phases out above that. So a resident's effective rate is meaningfully lower than the 5.21% headline figure.

Does South Carolina tax Social Security or retirement income?

South Carolina does not tax Social Security benefits at all. It also lets residents exclude a set amount of qualifying retirement income each year, with an additional deduction available once you turn 65. Those breaks are why many retirees in the state owe little state income tax even on a solid pension or 401(k) withdrawal.

Do I pay South Carolina income tax if I live in another state but work here?

Generally yes on the income sourced to South Carolina. Nonresidents and part-year residents file a South Carolina return for wages or business income earned within the state, prorating their tax to the South Carolina portion. Your home state typically gives a credit for tax paid here to avoid taxing the same dollars twice; check the South Carolina Department of Revenue rules for your situation.

How does South Carolina income tax stack on top of federal tax?

They are two separate systems. The IRS taxes your federal taxable income first, and South Carolina runs its own calculation with its own standard deduction and brackets, reaching a top rate of 5.21%. The state tax does not reduce or replace the federal bill, so a worker effectively pays both, with the combined hit larger than either one alone.