South Carolina tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 1.99% – 5.21% |
| Standard deduction | Single $15,000 · Married filing jointly $30,000 · Head of household $22,500 · Married filing separately $15,000 Phase-out: Single and Married filing separately: reduced in proportion as income rises from $40,000 to $95,000 ($0 at $95,000 or more), with the reduction rounded down to a multiple of $10. Married filing jointly: reduced in proportion as income rises from $80,000 to $190,000 ($0 at $190,000 or more), with the reduction rounded down to a multiple of $10. Head of household: reduced in proportion as income rises from $60,000 to $142,500 ($0 at $142,500 or more), with the reduction rounded down to a multiple of $10. |
| Personal exemption | Single $0 · Married filing jointly $0 · Head of household $0 · per dependent $5,040 — a deduction from income |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
Phase-outs, income tables and recapture use your federal adjusted gross income as the income measure; the state’s own definition of income can differ slightly.
South Carolina income tax brackets 2026
Rates apply to South Carolina taxable income, after the deductions above.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $30,000 | 1.99% |
| $30,000 | and up | 5.21% |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| South Carolina income tax | $76.68 | $1,994 |
| Take-home pay | $2,015.91 | $52,414 |
Effective tax rate 19.4%; tax on the next dollar earned 24.9%. South Carolina taxable income is $56,810.
Second example: $120,000, married filing jointly, two children
Take-home $101,414 a year ($3,900.55 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, South Carolina income tax $3,766.
How the South Carolina estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the South Carolina standard deduction for your filing status, reduced by its income phase-out. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the brackets.
- Divide the annual total by your number of paychecks.
What this South Carolina calculator does not model
- Additional $5,040 deduction for each dependent under age 6 (2026)
- South Carolina EITC (125% of federal, capped at $200 from 2026)
- Possible further top-rate reduction certified by the Board of Economic Advisors each February
- Retirement income, age-65 and other subtractions; two-wage-earner credit and other credits
- Part-year and nonresident apportionment
Data notes
- Act 110 of 2026 (H. 4216, signed March 30, 2026), effective for tax years after 2025: 1.99% for income under $30,000; for income of $30,000 and above, 5.21% of income minus $966 — identical to 1.99% on the first $30,000 plus 5.21% on the excess, which is how the brackets are encoded.
- SC now starts from federal AGI and decouples from the federal standard/itemized and below-the-line deductions (IRC 63(b)–(g)). The South Carolina Income Adjusted Deduction (SCIAD) replaces them: $15,000 single/MFS, $22,500 HOH, $30,000 MFJ, reduced by the fraction (AGI − $40,000)/$55,000 single/MFS, (AGI − $60,000)/$82,500 HOH, (AGI − $80,000)/$110,000 MFJ, with the reduction rounded down to the next lowest $10; $0 at $95,000 / $142,500 / $190,000 or more (IL #26-20). Modeled.
- Dependent exemption is $5,040 per dependent for 2026 (SCDOR Software Developer's Guide); the previous file had the 2025 amount ($4,930) labeled as 2026.
Sources
- State income tax: SC Information Letter #26-20 – Individual Income Tax Reform (Act 110 of 2026 / H. 4216): rates, SCIAD and phase-out (read 2026-10-07)
- State income tax: SCDOR Software Developer's Guide – 2026 dependent exemption $5,040 and SCIAD table (read 2026-10-07)
- State income tax: South Carolina DOR — Information about H. 4216 (signed March 30, 2026) (read 2026-10-07)
- State income tax: South Carolina Individual Income Tax — New for Tax Year 2026 (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Georgia, North Carolina
States with a similar tax setup: New Jersey, Arkansas, Nebraska, Missouri, West Virginia, New Mexico
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.