South Carolina State Income Tax 2026
South Carolina has a graduated income tax in 2026, with 2 brackets from 1.99% to 5.21%. On a $75,000 salary a single filer owes about $2,160 in South Carolina income tax, an effective rate of 2.88%.
| Salary | South Carolina income tax per year | Effective state rate | Per month | Take-home after all taxes |
|---|---|---|---|---|
| $30,000 | $298 | 1.00% | $24 | $25,986 |
| $40,000 | $497 | 1.24% | $41 | $33,822 |
| $50,000 | $857 | 1.71% | $71 | $41,497 |
| $60,000 | $1,378 | 2.30% | $114 | $49,011 |
| $75,000 | $2,160 | 2.88% | $180 | $59,432 |
| $100,000 | $3,462 | 3.46% | $288 | $75,717 |
| $150,000 | $6,067 | 4.04% | $505 | $107,723 |
| $250,000 | $11,277 | 4.51% | $939 | $171,904 |
How South Carolina taxes wages
Statutory estimate, not the employer wage table. The calculator uses a standard deduction of $15,000 for a single filer and $30,000 for joint filers. South Carolina’s 2026 rates are 1.99% on taxable income under $30,000 and 5.21% above it (Act 110 of 2026, signed March 30, 2026; SC Information Letter #26-20). The South Carolina Income Adjusted Deduction replaces the federal standard deduction: $15,000 single, $30,000 joint, reduced at higher incomes (not modeled here, so this overstates the deduction for high earners). This is a statutory estimate, not the employer withholding table, which uses allowances and can differ. Source: South Carolina Department of Revenue.
What is not in the state income tax number
The state line here is income tax only. Federal income tax follows IRS Publication 15-T, and Social Security and Medicare are the same in every state. South Carolina has no employee local wage tax in this calculator.
South Carolina tax on a paycheck
For take-home pay after every tax, use the South Carolina paycheck calculator, or the South Carolina hourly to salary calculator if you are starting from a wage. Wages at the bottom of the scale: South Carolina minimum wage. Every state at once: state income tax rates.
| Single filer, taxable income | Rate | Married filing jointly, taxable income |
|---|---|---|
| $0 to $30,000 | 1.99% | $0 to $30,000 |
| Over $30,000 | 5.21% | Over $30,000 |
| State | Top rate | State income tax per year | Take-home per year |
|---|---|---|---|
| South Carolina income tax (this page) | 5.21% | $2,160 | $59,432 |
| North Carolina income tax | 3.99% | $2,483 | $59,108 |
| Georgia income tax | 4.99% | $2,994 | $58,598 |
| Tennessee income tax | none | $0 | $61,592 |
Sources
Keep reading
Brackets used for the estimate
| Over | Rate |
|---|---|
| $0 | 1.99% |
| $30,000 | 5.21% |
| Over | Rate |
|---|---|
| $0 | 1.99% |
| $30,000 | 5.21% |
Source: South Carolina Department of Revenue. Head of household uses the single brackets on this page, except where the method above says otherwise.
Nearby calculators
Questions
Does South Carolina have a state income tax?
Yes. Statutory estimate, not the employer wage table. The top rate used on this page is 5.21%.
What is the South Carolina income tax rate in 2026?
2 brackets from 1.99% to 5.21%. The bracket table on this page lists every rate.
How much South Carolina income tax on $50,000?
About $857 a year for a single filer in 2026, an effective rate of 1.71%. Federal tax, Social Security and Medicare are extra.
How much South Carolina income tax on $100,000?
About $3,462 a year for a single filer in 2026, an effective rate of 3.46%.
Is this the amount an employer withholds?
It is an estimate of the tax owed using the statutory rates, not the state’s wage-bracket withholding table, so a pay stub can differ.