South Carolina Income Tax Rates 2025
South Carolina has a progressive income tax system with 6 brackets ranging from 0% to 6.4%. The first bracket is taxed at 0%, effectively providing a built-in exemption on the lowest tier of taxable income.
Tax Type
Progressive
Rate Range
0% – 6.4%
Brackets
6
2025 Tax Brackets — Single Filer
| Taxable Income | Rate |
|---|---|
| $0 – $3,460 | 0% |
| $3,460 – $17,330 | 3% |
| $17,330 – $34,660 | 4% |
| $34,660 – $51,990 | 5% |
| $51,990 – $69,320 | 6% |
| Over $69,320 | 6.4% |
How It Works
South Carolina's progressive tax system means each portion of your income is taxed at the rate for that bracket. The first $3,460 of taxable income is taxed at 0%, giving every filer a tax-free threshold. South Carolina does not tax Social Security benefits and offers a retirement income deduction for residents age 65 and older.