What are South Carolina's state income tax rates for 2026?

South Carolina levies individual income tax across simplified brackets: the first $3,460 is taxed at 0%, income between $3,460 and $17,330 is taxed at 3.0%, and all taxable income exceeding $17,330 is taxed at the top statutory rate of 6.20% (scheduled to reduce towards 6.0% under enacted tax relief legislation).

What is the South Carolina standard deduction in 2026?

South Carolina conforms to federal standard deduction thresholds: $15,000 for single filers, $30,000 for married couples filing jointly, and $22,500 for head of household filers. Taxpayers also receive an additional $4,610 exemption for each dependent.

Does South Carolina have local or city wage taxes?

No. Under South Carolina law, cities and counties (including Charleston, Columbia, and Greenville) cannot levy local personal income taxes on wages. Your local tax liability consists solely of state and federal withholdings.

2026 South Carolina Tax Calculator: 6.20% Rates & Paycheck

Interactive South Carolina Paycheck Calculator

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Qualifying Dependents ($4,610 exemption each)

Your 2026 South Carolina Take-Home Pay Summary

Where Does Your Paycheck Go? Take-Home: 0% | Fed: 0% | FICA: 0% | State: 0%

South Carolina Paycheck Frequency Schedule

Frequency	Gross Pay	Federal Tax	FICA (SS + Med)	SC State Tax	Net Take-Home

2026 Annual Tax Liability Breakdown

Tax Category	Taxable Base / Rate	Annual Amount	Effective %

How South Carolina State Income Taxes Work in 2026

South Carolina assesses personal income tax using simplified progressive brackets, featuring zero-tax lower tiers and federal standard deduction conformity:

1. Simplified Progressive Brackets

Under enacted state tax reform legislation, South Carolina consolidated its previous multi-bracket system into three simple tiers:

0% Tier: First $3,460 of taxable income is taxed at 0.00%.
3.00% Tier: Taxable income between $3,460 and $17,330 is taxed at 3.00%.
6.20% Tier: Taxable income exceeding $17,330 is taxed at the top marginal rate of 6.20% (scheduled to drop toward 6.00% as state revenue benchmarks are met).

2. Federal Standard Deduction Alignment

South Carolina personal income tax law automatically conforms to federal standard deduction thresholds:

Single Filers: $15,000
Married Filing Jointly: $30,000
Head of Household: $22,500

3. Dependent Exemption Deductions

In addition to the standard deduction, South Carolina provides a state personal exemption deduction of $4,610 for each qualifying dependent claimed on your return.

Zero Municipal Income Taxes: South Carolina cities and counties—including Charleston, Columbia, Greenville, Spartanburg, and Myrtle Beach—do not impose local or municipal wage taxes.

Frequently Asked Questions: South Carolina Tax Calculator

Does South Carolina tax military retirement pay?

Under the Workforce Enhancement and Military Recognition Act, South Carolina provides a 100% state income tax exemption for military retirement pay for all retired armed forces service members.

Does South Carolina tax Social Security benefits?

No. South Carolina completely exempts Social Security benefits from state income taxation.

How does South Carolina treat capital gains?

South Carolina allows an individual exclusion of 44% of net long-term capital gains on assets held for more than one year. The remaining 56% of net gains is taxed at ordinary state income tax rates.

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