South Carolina Income Tax 2026
Estimate onlySouth Carolina uses progressive tax brackets ranging from 1.99% up to 5.21%. See the full 2026 bracket table, worked examples at three income levels, and estimate your South Carolina income tax below.
Reviewed by the ClearTally editorial team · Last updated July 4, 2026 · Methodology & sources
Tax structure
progressive
Top bracket rate
5.21%
Brackets
2
Local income tax
Not typical
South Carolina income tax calculator
Your income after deductions.
Estimated South Carolina tax
$2,942
3.92% effective rate
Marginal rate
5.21%
On your last dollar
Effective rate
3.92%
Tax ÷ taxable income
Based on South Carolina's single-filer schedule. Married-filing-jointly brackets differ in some states, and this ignores state-specific deductions, exemptions, credits, and local taxes. Estimate only, not tax advice.
South Carolina's 2026 rewrite replaced the federal standard deduction with a South Carolina Income Adjusted Deduction, worth several thousand dollars depending on your filing status. This estimate applies the rates to the taxable income you enter and does not subtract it, so your actual bill will be meaningfully lower than the figure above.
South Carolina income tax brackets (2026)
Each rate applies only to the income within its range, so reaching a higher bracket never taxes your whole income at that rate.
These are single-filer brackets. Rates and the income at which each bracket starts can differ for married filing jointly, married filing separately, and head of household — in some states the joint thresholds are exactly double the single ones, in others they aren't. Check the South Carolina department of revenue for the schedule that matches your filing status.
Single filer
| Rate | Taxable income | Tax at top of band |
|---|---|---|
| 1.99% | $0 – $30,000 | $597 |
| 5.21% | $30,000 and up | — |
What South Carolina income tax actually costs
Three worked examples run through the same schedule above. Each figure is taxable income— what's left after deductions — not gross salary, so a paycheck of the same size owes less than shown here.
$50,000 taxable
$1,639
3.28% effective · 5.21% marginal
$85,000 taxable
$3,463
4.07% effective · 5.21% marginal
$150,000 taxable
$6,849
4.57% effective · 5.21% marginal
Notice the gap between the two rates. At $85,000 of taxable income the marginal rate is 5.21%, but the effective rate — total tax divided by income — is only 4.07%, because the lower bands still apply to the income beneath the threshold.
About South Carolina income tax
South Carolina uses progressive tax brackets ranging from 1.99% up to 5.21% — a top rate that ranks 22 of the 42 states that tax wage income, where 1 is the highest. The median top rate across those states is about 5.35%, so South Carolina sits below the middle.
What matters more than the headline rate is where the top bracket starts. In South Carolina it begins at $30,000of taxable income — below what a full-time job typically pays — so most working residents reach the top marginal rate. The 2 bands make the schedule look progressive, but in practice they only shelter the first few thousand dollars, and the system behaves much closer to a flat tax.
South Carolina rewrote its income tax in 2026 (H.4216), replacing the old three-bracket system with two rates. The same law introduced a South Carolina Income Adjusted Deduction (SCIAD) in place of the federal standard deduction, and capped the state Earned Income Tax Credit at $200.
One limit worth knowing before you rely on the number above: this page applies South Carolina's published single-filer schedule to the taxable income you enter. It doesn't include South Carolina's own standard deduction, personal exemptions, or credits, each of which lowers a real bill, so treat the estimate as a ceiling rather than a final figure. For the full paycheck picture, combine it with federal tax and FICA using the take-home pay calculator.
States with a similar tax rate
Closest to South Carolina's 5.21% top rate, for a like-for-like comparison.
Related tax tools
South Carolina income tax questions
For 2026, South Carolina uses progressive brackets from 1.99% up to 5.21% across 2 bands, shown in full in the table on this page. The top 5.21% rate starts at $30,000 of taxable income. Those are the single-filer figures — married-filing-jointly and head-of-household schedules can use different thresholds, and this page doesn't yet carry them, so check the South Carolina department of revenue if you file jointly.
South Carolina uses progressive brackets from 1.99% up to 5.21% on taxable income for 2026. The top bracket rate is 5.21%, which is the marginal rate on your highest dollars rather than what you pay overall. On $85,000 of taxable income the effective rate works out to about 4.07%. South Carolina rewrote its income tax in 2026 (H.4216), replacing the old three-bracket system with two rates. The same law introduced a South Carolina Income Adjusted Deduction (SCIAD) in place of the federal standard deduction, and capped the state Earned Income Tax Credit at $200.
About $3,463 on $85,000 of taxable income — an effective rate near 4.07%, with a 5.21% marginal rate on the last dollar. One important distinction: that's taxable income, not salary. If $85,000 is your gross pay, your taxable income is lower once deductions are applied, so your real South Carolina bill would be less than this. State income tax is also separate from federal tax and FICA.
South Carolina isn't one of the states where local income taxes are a widespread factor, so for most residents the state rate shown here is the whole state-level income tax picture. You may still see other local taxes — property and sales taxes are set locally in most states — but those aren't levied on your income. If you work across a state line, the other state's rules may still apply to you.
Effectively yes. South Carolina's top bracket begins at just $30,000 of taxable income, which is below a typical full-time salary, so most working residents reach the top marginal rate. That makes South Carolina's schedule progressive on paper but close to a flat tax in practice — the lower bands only shelter the first few thousand dollars. It's why the effective rate here sits so near the 5.21% headline rate, unlike states whose top bracket starts in the hundreds of thousands.
No — and that's the main reason to treat it as an estimate. It applies South Carolina's published 2026 tax year (PayrollTax API) single-filer schedule to the taxable income you enter. It doesn't model South Carolina's own standard deduction, personal exemptions, or credits, all of which reduce a real bill, nor any local income tax. It also doesn't apply federal tax or FICA, which are separate and usually larger. For an exact figure, use the South Carolina department of revenue's own guidance or a tax professional.
Sources & further reading
South Carolina figures use the 2026 tax year (PayrollTax API). Estimates for planning only, not tax advice. See https://trycleartally.com/disclaimer.