South Carolina Income Tax Calculator
Estimate your 2026 combined federal and South Carolina income tax — South Carolina adds progressive state income tax on top of federal.
A single filer earning South Carolina's median household income of $76,780 owes about $2,253 in South Carolina state income tax — an effective state rate of 2.93%. That is state tax only, on top of federal income tax and FICA.
Based on 2026 South Carolina rules and 2026 federal rules, with the standard deduction and no other adjustments. Median income is the 2024 Census figure.
Income tax in South Carolina
South Carolina rebuilt its income tax for 2026: H.4216 replaced the old 0% / 3% / 6% schedule with two rates — 1.99% on the first $30,000 of taxable income and 5.21% above it — applying to every filing status. The same law decoupled the state from federal deductions, so federal AGI is now the starting point and a new South Carolina Income Adjusted Deduction of $15,000 (single) or $30,000 (married filing jointly) stands in for the federal standard deduction.
South Carolina income tax structure (2026)
South Carolina uses 2 progressive brackets on income above a $15,000 standard deduction (single). Single-filer brackets:
Married-filing-jointly thresholds differ (roughly double in most states). Each slice of income is taxed at its own rate — landing in a bracket does not tax your whole income at that rate.
Common questions
What are South Carolina's income tax brackets?
What is the top income tax rate in South Carolina?
What is the tax bill on $76,780 in South Carolina?
Does South Carolina have a standard deduction?
How we calculate this
Federal brackets per our income-tax methodology, plus South Carolina's 2026 state tax. Estimates only — not tax advice.
Estimates for general informational purposes only; not tax advice. South Carolina figures are simplified (credits, local taxes, and AGI adjustments vary) and should be verified with the state Department of Revenue. South Carolina's two-rate 1.99%–5.21% schedule is applied with the $15,000 standard deduction for a single filer — not itemized deductions or any South Carolina tax credit. It also excludes any local, county, or school-district tax your municipality may add.