South Carolina Income Tax Brackets 2026
South Carolina taxes income in 2 brackets from 1.99% to 5.21% for 2026; the top rate of 5.21% applies to taxable income over $30,000 for a single filer.
South Carolina brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| $0 to $30,000 | 1.99% |
| Over $30,000 | 5.21% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $30,000 | 1.99% |
| Over $30,000 | 5.21% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $30,000 | 1.99% |
| Over $30,000 | 5.21% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $30,000 | 1.99% |
| Over $30,000 | 5.21% |
- From 2026 South Carolina starts from federal AGI and allows its own income-adjusted deduction instead of the federal standard deduction.
- The deduction shrinks between $40,000 and $95,000 of AGI for single filers ($80,000 to $190,000 joint).
South Carolina income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | South Carolina tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $299 | 1% | 1.99% |
| $50,000 | $1,000 | 2% | 5.21% |
| $75,000 | $2,657 | 3.5% | 5.21% |
| $100,000 | $4,244 | 4.2% | 5.21% |
| $150,000 | $6,849 | 4.6% | 5.21% |
| $200,000 | $9,454 | 4.7% | 5.21% |
| $300,000 | $14,664 | 4.9% | 5.21% |
Federal brackets
Federal income tax applies on top of South Carolina's. US federal brackets for 2026.
Frequently asked questions
What are the South Carolina income tax brackets for 2026?
South Carolina taxes income in 2 brackets from 1.99% to 5.21% for 2026; the top rate of 5.21% applies to taxable income over $30,000 for a single filer.
How much state income tax is owed on $75,000?
About $2,657 for a single filer with no other deductions: an average rate of 3.5%, with the last dollar taxed at 5.21%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
Take-home pay in South Carolina
Sources
- SCDOR Information Letter #26-20 (Act 110): 2026 brackets (1.99%; 5.21% minus $966 at $30,000 or more), SC Income Adjusted Deduction (brackets, deduction; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.