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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.

InputsTY-2026
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$
$
Federal + state tax16.6% effective
$16,633/yr
10% on $12,400$1,240
12% on $38,000$4,560
22% on $33,500$7,370
federal tax subtotal$13,170
SC state tax$3,463
taxable income
$83,900
marginal rate
22.0%
after tax
$83,368

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:

$0 – $30,0001.99%
over $30,0015.21%

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?
South Carolina has just two brackets for 2026: 1.99% on the first $30,000 of taxable income for a single filer, and 5.21% on everything above that. Taxable income here is your pay after a $15,000 standard deduction ($30,000 joint). The same thresholds apply to joint filers, though the standard deduction doubles.
What is the top income tax rate in South Carolina?
5.21%, and it begins at $30,000 of taxable income for a single filer — about $45,000 of gross pay, once the $15,000 South Carolina subtracts first is added back. Only income above that point is taxed at that rate; everything below it is taxed in the lower bands.
What is the tax bill on $76,780 in South Carolina?
A single filer on South Carolina's $76,780 median household income (2024 Census figure) owes roughly $2,253 to South Carolina — an effective state rate of 2.9% against a 5.21% marginal bracket — plus about $8,062 of federal income tax.
Does South Carolina have a standard deduction?
Yes — $15,000 for a single filer and $30,000 on a joint return, subtracted before South Carolina's 1.99%-to-5.21% schedule is applied. A single filer earning less than $15,000 therefore owes no South Carolina income tax at all, and at the state's $76,780 median income it saves about $782 of tax.

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.