South Carolina income tax and brackets 2026
South Carolina taxes income at 2 rates in 2026, from 1.99% on the first $30,000 of a single filer's taxable income to 5.21% above $30,000. A single filer earning $75,000 in South Carolina owes about $10,327 in federal and state income tax, an effective rate of 13.8%.
Income tax · 2026
See the brackets $10,327for the year
Effective rate 13.8% of income
Federal income tax$7,67074.3%
South Carolina income tax$2,65725.7%
Taxable income
$58,900
Top federal rate
22%
Top South Carolina rate
5.21%
South Carolina tax brackets 2026
South Carolina brackets · 2026
1.99% to 5.21%
2 brackets
Your top bracket
5.21%
Average rate
3.8%
Taxable income
$69,540
How your $2,657 adds up
1.99% on the first $30,000$59722.5%
5.21% on the last $39,540$2,06077.5%
South Carolina brackets, single
South Carolina has not published 2026 forms, and its withholding tables still use the old rates.
| Rate | Taxable income | Tax owed |
|---|---|---|
| 1.99% | $0 to $30,000 | 1.99% of taxable income |
| 5.21%You | Over $30,000 | $597.00 + 5.21% over $30,000 |
South Carolina at a glance
- Income tax
- 1.99% to 5.21%
- Standard deduction
- $15,000
- State payroll taxes
- None
- Local income tax
- None
- Sales tax
- 6%
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4South CarolinaSouth Carolina's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
South Carolina income tax questions
What are the South Carolina tax brackets for 2026?
South Carolina has 2 brackets for single filers, from 1.99% on the first $30,000 of taxable income to 5.21% on income over $30,000.
How much income tax do I pay on $75,000 in South Carolina?
A single filer earning $75,000 owes about $7,670 in federal income tax and $2,657 in South Carolina income tax for 2026, $10,327 in all. That is 13.8% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $69,540 of South Carolina taxable income is in the 5.21% bracket, but only the $39,540 above $30,000 pays 5.21%. The lower rates tax the rest, so the brackets come to $2,657, 3.8% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will South Carolina's brackets change?
H. 4216 (signed March 30, 2026, retroactive to January 1, 2026) replaced the 0% / 3% / 6% schedule with 1.99% on the first $30,000 and 5.21% above, and lets the top rate fall each year from 2027 if revenue grows at least 5%, until everything is taxed at 1.99%.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. South Carolina's own is $15,000 for single filers.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- South Carolina Department of Revenue
- SCDOR, Information about H. 4216: 1.99% under $30,000, 5.21% minus $966 at $30,000 and above, federal AGI is the starting point, new SC Income Adjusted Deduction, tax year 2026 returns due April 15, 2027
- H. 4216 bill text (S.C. Code 12-6-510 rate table; 12-6-1140(15) SCIAD amounts and phase-out fractions)
- SC Revenue and Fiscal Affairs Office fiscal impact statement for H. 4216 as signed (SCIAD table: $15,000 / $22,500 / $30,000, phase-out ranges)
- EY Tax News, South Carolina law lowers rate retroactive to January 1, 2026
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (cross-check)
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (state rate)
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