South Carolina Income Tax Rates 2025
South Carolina overhauled its income tax for 2026 (H.4216): 1.99% on taxable income under $30,000 and 5.21% above — equivalent to a flat 5.21% minus a $966 credit. The top rate was 6.0% in 2025.
Tax Type
Progressive
Rate Range
0% – 6%
Brackets
3
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South Carolina is only part of the equation — federal taxes apply too.
State Tax Ranking
At $75,000 income (single filer), South Carolina ranks #39 out of 51 states — where #1 is the lowest tax burden.
Best states to move to from South Carolina →Tax at Different Income Levels
| Income | State Tax | Effective Rate | Take-Home |
|---|---|---|---|
| $50,000 | $2,358 | 4.72% | $43,771 |
| $75,000 | $3,858 | 5.14% | $63,193 |
| $100,000 | $5,358 | 5.36% | $81,193 |
| $150,000 | $8,358 | 5.57% | $116,575 |
| $200,000 | $11,358 | 5.68% | $151,575 |
Single filer, standard deduction, 2025 tax year. Take-home is after federal + state income tax (excludes FICA).
2025 Tax Brackets — Single Filer
| Taxable Income | Rate |
|---|---|
| $0 – $3,600 | 0% |
| $3,600 – $17,800 | 3% |
| Over $17,800 | 6% |
2025 Tax Brackets — Married Filing Jointly
| Taxable Income | Rate |
|---|---|
| $0 – $3,600 | 0% |
| $3,600 – $17,800 | 3% |
| Over $17,800 | 6% |
Tax Overview
This state uses a progressive income tax system with multiple brackets, similar to the federal system. Only the income within each bracket is taxed at that rate, so your effective state rate is lower than the top bracket. Tax planning strategies include maximizing pre-tax retirement contributions to reduce state-taxable income.
Tax Planning Tip
In a progressive-bracket state, pre-tax 401(k) and HSA contributions reduce your state tax bill along with federal tax. If you are near a bracket boundary, an additional contribution can drop you into a lower state bracket.
For 2026, South Carolina taxes income under $30,000 at 1.99% and income at or above $30,000 at 5.21%, then subtracts a flat $966 credit (H.4216). South Carolina does not tax Social Security benefits and offers a retirement income deduction for residents age 65 and older.
Property Tax & Cost of Living
Property tax rate is the state average effective rate. Actual rates vary by county. COL index from BEA Regional Price Parities.
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Frequently asked questions
What is South Carolina's income tax rate in 2026?
For 2026, South Carolina taxes income under $30,000 at 1.99% and income above at 5.21% (less a flat $966 credit). Your effective rate depends on your total taxable income.
Does South Carolina tax Social Security benefits?
South Carolina does not tax Social Security benefits. The state also offers a retirement income deduction for residents age 65 and older.
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