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South Carolina Income Tax Calculator (2026 Brackets)

What does this come to under the current IRS rules?

South Carolina income tax at 1.99% to 5.21% by filing status, with the state standard deduction, plus marginal and effective rate.

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Your figures
Example figuresIllustrative only. Type over them with your own.
South Carolina income tax
$3,320
South Carolina income tax on the figures entered, tax year 2026
South Carolina Income Adjusted Deduction (2026)
$2,730
South Carolina taxable income
$82,270
Drawn to one scale
South Carolina Income Adjusted Deduction (2026)$2,730
South Carolina taxable income$82,270
Tax from the rate schedule$3,320
South Carolina income tax$3,320
All results
MeasureResult
South Carolina Income Adjusted Deduction (2026)$2,730
South Carolina taxable income$82,270
Tax from the rate schedule$3,320
South Carolina income tax$3,320
Marginal rate5.21%
Effective rate on income entered3.91%
How this was worked out
Work shownrecomputed as you type
Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
Taxable income under $30,000: 1.99%
$30,000 and above: 5.21% x taxable income - $966 (H. 4216, 2026)
SC Income Adjusted Deduction $15,000 single or separate, $22,500 head of household, $30,000 joint
Deduction reduced by the full amount x (federal AGI - $40,000) / $55,000 single or separate, (AGI - $60,000) / $82,500 head of household, (AGI - $80,000) / $110,000 joint; reduction rounded down to $10, zero at $95,000, $142,500 and $190,000
South Carolina income tax = tax from the rate schedule

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
  • Taxable income under $30,000: 1.99%
  • $30,000 and above: 5.21% x taxable income - $966 (H. 4216, 2026)
  • SC Income Adjusted Deduction $15,000 single or separate, $22,500 head of household, $30,000 joint
  • Deduction reduced by the full amount x (federal AGI - $40,000) / $55,000 single or separate, (AGI - $60,000) / $82,500 head of household, (AGI - $80,000) / $110,000 joint; reduction rounded down to $10, zero at $95,000, $142,500 and $190,000
  • South Carolina income tax = tax from the rate schedule

How it works

Tax year: 2026.

South Carolina taxes income at 1.99% to 5.21%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.

H. 4216 (Act 110 of 2026) starts the South Carolina return from federal AGI for 2026, replaces the federal standard deduction with a South Carolina Income Adjusted Deduction, and sets two rates: 1.99 percent under $30,000 and 5.21 percent less $966 at $30,000 and above, which equals 5.21 percent on income above $30,000 after 1.99 percent below it.

The deduction is $15,000 single or separate, $22,500 head of household and $30,000 joint. It shrinks in proportion as federal AGI rises above $40,000 ($60,000 head of household, $80,000 joint) and is gone at $95,000 ($142,500 head of household, $190,000 joint). The tool applies that reduction to the income you enter as federal AGI.

Local taxes: South Carolina cities and counties do not levy a local income tax.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

What is the South Carolina income tax rate for 2026?

South Carolina taxes income at 1.99% to 5.21% for 2026. Taxable income under $30,000: 1.99%.

What is the South Carolina standard deduction?

Single: $15,000; Married filing jointly or surviving spouse: $30,000; Head of household: $22,500; Married filing separately: $15,000 (2026, at low income).

Are there local income taxes in South Carolina?

South Carolina cities and counties do not levy a local income tax.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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