South Carolina income tax rate 2026
OfficialSouth Carolina rates, brackets and the tax on common salaries.
- Rate
- 1.99% to 5.21%
- Tax on $75,000
- $2,657
- 3.5% effective
- Tax on $100,000
- $4,244
- 4.2% effective
- Rank among taxing states
- #23 of 42
- by tax taken on $75,000, 1 takes the most
What is the South Carolina income tax rate in 2026?
South Carolina taxes wages at 1.99% to 5.21% in 2026. On a $75,000 salary, South Carolina income tax is $2,657, an effective rate of 3.54%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
South Carolina income tax brackets for 2026
South Carolina has 2 brackets for single filers, from 1.99% to 5.21%. The 5.21% top bracket starts at $30,000 of taxable income for a single filer. South Carolina tax is owed on top of federal income tax, which follows the federal tax brackets for 2026.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 1.99% |
| $30,000 | 5.21% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 1.99% |
| $30,000 | 5.21% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 1.99% |
| $30,000 | 5.21% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much South Carolina income tax do you pay on $100,000?
On $100,000 of wages, South Carolina income tax is $4,244 in 2026, an effective rate of 4.24%. The table runs from $30,000 to $300,000. Enter your own pay in the South Carolina tax calculator to see every paycheck. At the low end, see what a full-time job keeps at the minimum wage in South Carolina.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the South Carolina standard deduction in 2026?
The South Carolina standard deduction is $15,000 for single filers and $30,000 for married couples filing jointly in 2026.
- Standard deduction, single
- $15,000
- Married filing jointly
- $30,000
- Personal exemption
- None
How did South Carolina income tax change in 2026, and what changes in 2027?
South Carolina cut its rate to 1.99% to 5.21% in 2026, from a range of 3% to 6% in 2025. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 3% | 6% | $15,000 | official |
| 2026 | progressive | 1.99% | 5.21% | $15,000 | official |
How does South Carolina income tax compare with other states?
On $75,000, South Carolina income tax ranks #23 of 42 states that tax wages, where #1 takes the most. The state income tax rates for 2026 page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is South Carolina income tax withheld from a paycheck?
Employers withhold South Carolina income tax from each paycheck, using the Form SC W-4 each employee fills in. On a $75,000 salary paid every two weeks, that is $107.46 a paycheck. South Carolina employers withhold about $137 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- WH-1603F formula: yearly wages minus $5,000 per allowance and 10% of wages (up to $7,500), then 0%, 3% and 6%. The calculator assumes Form SC W-4 with the Personal Allowances Worksheet: 2 allowances single, 3 married or head of household, plus 1 per dependent.
Questions people ask
How much South Carolina tax is withheld from a bonus?
No separate rate in the 2026 withholding formula: bonuses are withheld with the regular formula (aggregate method).
Does South Carolina tax overtime and tips?
Yes. South Carolina taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but South Carolina has not adopted that.
Do 401(k) contributions lower South Carolina income tax?
Yes. Traditional 401(k) contributions lower South Carolina taxable wages, as they do for federal income tax.