South Carolina Income Tax Calculator 2026
See your South Carolina state tax, effective rate, and take-home pay in 60 seconds.
- This state uses a simplified estimate: a single rate schedule applied to gross income less the standard deduction and personal exemption. Local income taxes, mandatory state payroll contributions, retirement income exclusions, credits, and state-specific adjustments are not modeled.
Estimated federal and state take-home pay based on the information entered. Local taxes, state payroll programs, employer benefits, itemized deductions, tax credits, and special state adjustments may not be included. Tax year 2026. South Carolina figures last verified July 18, 2026 — see sources below.
Worked example: A single filer earning $85,000 in South Carolina
Start with $85,000 of wages. After $16,100 in modeled state deductions/exemptions, running it up South Carolina's brackets produces about $2,624 in state income tax — an effective state rate near 3.1%, with a 5.21% marginal rate. Federal income tax and FICA are calculated separately and shown in the calculator above.
Assumes a single filer taking the standard treatment. Figures are educational estimates.
How South Carolina taxes income
South Carolina uses a graduated income tax: your income is taxed in slices, with each slice taxed at a higher rate as you move up the brackets from 1.99% to 5.21%.
South Carolina generally starts from your federal income, applies state-specific adjustments and deductions, and then runs the result up the brackets. Credits and exemptions can change the final number — confirm the current details with the South Carolina Department of Revenue.
2026 rate structure
| Rate | Single — taxable income up to | MFJ — taxable income up to |
|---|---|---|
| 1.99% | $30,000 | $30,000 |
| 5.21% | and above | and above |
Retirement income & Social Security
South Carolina retirement income treatment varies by plan type, your age, and whether the distribution is qualifying. Many states exempt some or all 401(k), IRA and pension income for retirees, and this calculator does not model those exclusions. Check the South Carolina Department of Revenue for the rules that apply to you before assuming distributions are taxable.
Local taxes & reciprocity
South Carolina has no local or city income tax — only the state income tax applies to wages.
Reciprocity: South Carolina has no income tax reciprocity agreements. If you work across state lines, you generally file a non-resident return where you work and claim a credit to avoid double taxation.
Notable deductions, credits & other taxes
Deductions & credits
- South Carolina standard deduction (about $16,100 single / $32,200 MFJ in this model — verify current amounts)
- Credit for income taxes paid to other states (for residents with out-of-state income)
- State versions of common credits — earned income, child/dependent care, and education credits — where offered
Capital gains: South Carolina has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at South Carolina's graduated rates.
Property tax: Property taxes in South Carolina are assessed and collected locally, so effective rates vary widely by county and municipality. Check your county assessor or the South Carolina Department of Revenue for local rates.
South Carolina vs. neighboring states
Compared with its neighbors — Georgia, North Carolina — South Carolina's graduated rates up to 5.21% sit within the regional range. Effective rates depend heavily on income level, deductions, and local taxes.
South Carolina state tax FAQs
What is the South Carolina state income tax rate for 2026?
South Carolina uses graduated brackets ranging from 1.99% to 5.21%, with higher rates applying only to income above each threshold.
Does South Carolina tax retirement income or Social Security?
Social Security benefits are exempt from South Carolina income tax. Treatment of other retirement income depends on the plan type, your age, and whether the distribution is qualifying — many states exempt some or all of it for retirees. This calculator does not model those exclusions, so verify with the South Carolina Department of Revenue rather than assuming your distributions are fully taxable.
How are capital gains taxed in South Carolina?
South Carolina has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at South Carolina's graduated rates.
Is there a local or city income tax in South Carolina?
South Carolina has no local or city income tax — only the state income tax applies to wages.
Does South Carolina have tax reciprocity with neighboring states?
South Carolina has no income tax reciprocity agreements. If you work across state lines, you generally file a non-resident return where you work and claim a credit to avoid being taxed twice.
Sources & verification
Last verified July 18, 2026.